This article was checked in September 2026. Rules and figures change, so confirm them before you act. We are not lawyers or tax advisers.
The short answer
| Question | Answer |
|---|---|
| Who clears goods through US customs? | A licensed customs broker, for the importer of record. |
| What fees apply? | Duty, the Merchandise Processing Fee (0.3464 percent on formal entries) and, for sea freight, the Harbor Maintenance Fee (0.125 percent). |
| What is ISF? | The Importer Security Filing, due 24 hours before ocean cargo is loaded. |
| Current tariffs? | They changed several times in 2026. Check with a broker before you quote. |
Key takeaways
- Know your product's tariff code before you price.
- Make sure someone is the importer of record with a customs bond.
- File ISF on time for sea freight.
- Mark every product with its country of origin.
Who is the importer of record?
The importer of record is the company responsible for the goods entering the US. It pays the duty and answers to US Customs. It can be:
- Your US buyer, which is most common for wholesale orders
- Your own US company, when you send stock to a US warehouse or Amazon
- You, under a delivered duty paid deal, which needs careful planning
Customs brokers
A licensed customs broker files the customs entry for the importer. Only licensed brokers can do this for others. We work with licensed brokers and never file customs entries ourselves.
Customs bonds
Most commercial imports need a customs bond, which guarantees duties will be paid. Importers who ship regularly usually buy a yearly continuous bond. Occasional importers can use a bond for one entry.
Importer Security Filing for sea freight
For sea shipments, the importer must file an Importer Security Filing with US Customs at least 24 hours before the goods are loaded onto the ship in Pakistan. Late or wrong filings can bring penalties. Your broker or forwarder usually handles it.
Documents you provide
- Commercial invoice with a clear description, value and country of origin
- Packing list
- Bill of lading or air waybill
- Any product documents your goods need, such as FDA details, test reports or a Lacey Act declaration
How duty is worked out
Every product has a tariff code under the Harmonized Tariff Schedule. The code decides the duty rate. Duty is usually a percentage of the value of the goods. On top of the normal rate, the US has added extra tariffs on many countries in recent years, and these change often. Always ask a licensed broker for the current total rate before you quote.
Fees on top of duty
US Customs also charges a merchandise processing fee on most formal entries, and sea shipments pay a harbor maintenance fee. Your broker adds their own fee.
Forced labor rules
US Customs can hold goods it suspects were made with forced labor, including goods containing cotton from the Xinjiang region of China. Keep records of where your raw materials came from.
What changed in 2026
| Rule | What it means for you | Who is in charge |
|---|---|---|
| IEEPA tariffs struck down | In February 2026, the US Supreme Court ruled that the IEEPA law does not allow these tariffs. The 19 percent reciprocal tariff on Pakistani goods stopped. | US Supreme Court and CBP |
| Temporary 10 percent surcharge | A 10 percent global surcharge under Section 122 applied from February 24 to July 24, 2026. | US government and CBP |
| Rates after July 2026 | New tariff actions followed. Rates can change at short notice, so get the current total from a licensed customs broker before you quote. | CBP |
| Small parcels | The $800 duty-free rule for small parcels is suspended for all countries, and US law ends it on July 1, 2027. | CBP |
Who does what at customs
| Task | Who does it |
|---|---|
| Tariff code and valuation | Customs broker, with your product details |
| Importer of record and customs bond | Your buyer, or your US company |
| ISF for ocean shipments | The importer, usually through the broker |
| Entry filing and duty payment | Licensed customs broker |
| Other agency rules (FDA, CPSC) | Importer and broker, with your documents |
Want us to handle this for you?
We are a US office in Chicago for Pakistani exporters. We set up your US company, build your website and find US buyers. You sell to them directly.
Keep reading
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Rules and shippingFDA registration for Pakistani exporters
Getting startedExport to USA from Pakistan
Common questions
Who pays US customs duty on goods from Pakistan?
The importer of record pays, which is usually the US buyer. If you sell stock through your own US company, your company pays.
What is the US duty rate on goods from Pakistan?
It depends on the product's tariff code, and extra tariffs have changed often. Ask a licensed customs broker for the current rate before you quote a price.
Can you clear my goods through US customs?
No. Only a licensed customs broker can file entries for others. We coordinate licensed brokers for our clients.
Who pays US duty, me or my buyer?
It depends on your trade terms. On FOB or CIF terms the buyer usually pays. On DDP terms you pay, which needs a US importer such as your US company.
Do samples pay duty?
Usually yes, since the $800 exemption is suspended. Some samples that are marked or cut so they cannot be sold may enter duty free.