When purchasing from the US, you’ll often find attractive prices and a wide selection of products. However, it’s essential to be mindful of customs and VAT regulations. As an importer or exporter, it’s essential to understand when and why you need to pay US duties, how they’re calculated, and what other fees apply when importing from the US.
This guide provides comprehensive information on customs procedures for importing goods into the USA. We also take a closer look at the new customs rules introduced in the US in March and April 2025.
Do I have to pay customs from the US?
Duty is due in the USA when importing goods because U.S. Customs and Border Protection (CBP) enforces tariffs to protect domestic industries and ensure fair trade. These duties also serve as a source of federal revenue and help regulate the flow of certain goods. Importers must pay duties based on the classification, country of origin, and value of the goods before they can be legally released into U.S. commerce.
Additionally, handling and customs declaration fees may apply, depending on whether you manage the process of the import or the export yourself or use a customs agent or shipping provider.
Bertling is your trusted partner for customs handling. We support you throughout the customs process – from product classification and customs duty calculation to correct import or export declarations. Regardless of whether it is a one-off shipment or ongoing import or export flows we ensure that your goods clear customs quickly, correctly and in accordance with current regulations.
Our services in customs handling from the US cover the entire transport chain — including sea freight, air freight and road transport.
Alt-text: Small American flag on desk next to office supplies, with a person in the background working on a laptop.
When do you have to pay customs duty from the US?
As mentioned earlier, you must pay customs duty when the total value of the shipment, including shipping and insurance, exceeds $800.
If you're importing as a business, you are also responsible for:
- Declaring all goods to customs
- Identifying the correct commodity codes (tariff codes) and applicable duty rates for each item.
- Paying the duty/taxes on each import to US Customs
Be aware that certain goods may be subject to specific duties regardless of the shipment's value — including steel, aluminum, auto parts, alcohol, tobacco, and some textiles. These are often regulated through special tariffs, anti dumping and countervailing tariffs, and emergency action orders.
It's therefore important to verify the customs duty and taxes that will apply to your goods before placing an order from the US and ensuring you have a Customs Broker who can provide the tools and resources to ensuring a proper import.
New tariffs in the US — will they affect your goods?
During 2025, the US has introduced new tariffs on many separate occasions. First, additional tariffs targeting steel and aluminum products were introduced, followed by a reciprocity tariff impacting almost all goods imported from around the world.
Additional tariffs on steel and aluminum products
As of June 3, 2025, the United States introduced new additional tariffs on steel and aluminum products from large parts of the world. President Trump has vowed to sign an executive order to double tariffs on steel and aluminum, brining the tariffs from 25% to 50%. These measures are part of a broader trade policy package and can have a direct impact on companies that export to the US — especially in industry, the automotive sector and furniture production.
Which goods are covered by these new tariffs?
The new tariffs do not only apply to raw material, but also products that partially contain steel or aluminum. This means that the following types of goods can be covered:
- Steel and aluminum components
- Vehicle parts
- Furniture parts
- Industrial machines and machine parts
Exactly which products are affected by the tariffs depends on the composition and origin, which means that the assessment must be made on a case-by-case basis. Many products now require a bill of materials, material testing reports, or information about the melt and pour location of the raw steel or aluminum in order to process the entry and determine the duty value.
Tip: To find out if a specific product is covered, you or your US buyer should contact a US Customs Broker or request a binding ruling from US Customs
New tariffs on imported goods to the US
A general baseline tariff of 10% on all imported goods was introduced on 5 April 2025. This tariff remains in effect for almost all goods from all countries. This tariff is in addition to the standard USHTS classification schedule.
Additional country-specific tariffs have also been imposed — for example, 30% for China, 24% for Japan, and 26% for South Korea — in addition to any previously existing tariffs or fentanyl-specific tariffs.
What does a reciprocity tariff mean?
Reciprocity tariffs are imposed as a response to another country having trade barriers on goods from its own country. The purpose of reciprocity tariffs is to create a balance and reciprocity in the tariffs applied between different trading partners.
Which goods are covered by the new reciprocal duties?
These new tariffs apply to “almost all products” imported from the European Union into the United States. By “almost all products” is meant a wide range of industrial and agricultural products from the EU.
In addition to the already new auto parts tariffs announced on March 26th, a separate 25% tariff on all imported cars (effective from the 3rd of April).
Country/region |
Duty level (percentage) |
Effective date |
European Union |
20 |
9th April 2025 |
China |
34 (in addition to existing 20) |
14 May 2025 |
Japan |
24 |
9th April 2025 |
South Korea |
26 |
9th April 2025 |
Vietnam |
46 |
9th April 2025 |
Most other countries |
10 |
9th April 2025 |
Which products are not covered by the new reciprocating duties?
- Pharmaceutical products (for Ireland): During the 2nd of April, it was mentioned that there will be a potential exemption for pharmaceutical products from Ireland.
- Goods in transit: Goods that had already been loaded onto ships and were in transit before the tariffs came into effect (April 5 and April 9) were exempt.
- Goods with American content: The reciprocity tariffs would only apply to the non-US content of an imported good if at least 20% of its value was of US origin.
- Goods subject to Section 232 duties: Steel, aluminum and automobiles are already subject to Section 232 tariffs and are generally exempt from the new reciprocity tariffs.
Should we instead say in this one that it's on 145%?
EU's response: New tariffs on US goods
In response to the US's additional tariffs, the EU has announced its own customs measures, which comes into effect in two stages:
- From 1st April 2025: Additional duties on, among other things, boats, vehicles and American bourbon.
- From 13th April 2025: Extended tariffs on additional goods – exactly which are decided jointly by EU member states.
Please note that the list of affected products may change, be postponed or expanded depending on how trade negotiations with the United States develop.
What does this mean for you as an importer or exporter?
- Review your supply chains and product content
- Keep up to date on which goods are hit by additional duties
- Contact your logistics or customs partners for proactive advice
- Expect longer lead times and adjusted costs in certain flows
Bertling closely monitors developments and offers support with tailored customs strategies, classification, and impact analysis for both imports and exports. Contact us if you want to secure your supply chain in time.
Simplify your customs processing from the US with Bertling’s expertise
Navigating the rules, fees, and documents correctly when handling customs from the US requires both knowledge and experience. With Bertling as a partner, you get access to an experienced team that handles customs, logistics, and compliance from start to finish. We are continuously updated on changes and trends in the logistics industry to be able to give you the right guidance at the right time.
We help you to:
- Optimize costs and lead times
- Ensure correct customs classification
- Declare according to applicable legal requirements
- Get full traceability throughout the entire logistics chain
Contact us for a tailored logistics solution.