Tariff rules for U.S. imports.

Use HS CODE to find out the import duty rate of each product in the United States.

https://hts.usitc.gov/?query=420222

The U.S. import tax exemption amount is 800 USD, meaning that the tax will be charged only if the declared value of the goods exceeds 800 USD, but why is it sometimes taxed even if the declared value is less than 800 USD?

Since February 24, 2016, former U.S. President Barack Obama signed the Trade Facilitation and Trade Enforcement Act of 2015, which increased the import duty exemption amount from $200 to $800, which was implemented by U.S. Customs and Border Protection on March 10, 2016. The duty-free amount means that eligible shipments with a declared dollar amount less than the specified amount are exempt from formal customs declaration and are not subject to duties or taxes. This means that most shipments into the United States with a value of less than $800 are exempt from formal customs clearance and import duties. This move not only motivates U.S. consumers but also motivates many e-commerce sellers to consider shipping by express.

Explanation of terms.

TradeFacilitation and Trade Enforcement Act of 2015, referred to as TFTEA, the Chinese translation for "Trade Facilitation and Trade Promotion Act of 2015".

The bill aims to strengthen the ability of U.S. Customs and Border Protection to enforce U.S. trade laws and regulations, simplify and promote legal trade, and prohibit illegal trade.

Speaking of which, many friends have questions, since it is less than $ 800 tax-free, I declare less than $ 800, why there are tariffs? In fact, as with other laws and regulations, there are conditions and exceptions to the following.

No.1:

Shipment must be imported byone person on one day

Shipment must be imported by the same person on the same day (i.e., not applicable if imported in the name of a company)

No.2:

Consolidated shipmentsaddressed to one ultimateconsignee are treated as oneimportation

Consolidated shipmentsaddressed to one ultimateconsignee are treated as oneimportation (i.e., the same person importing several shipments on the same day that add up to more than $800 does not apply)

No.3:

No alcoholic beverage,perfume containing alcohol (except where the aggregate fairretail value in the country ofshipment of all merchandisecontained in the shipment doesnot exceed $5), cigars, orcigarettes will be exemptedfrom duty and tax payment.

Alcoholic beverages, perfumes containing alcohol (unless the overall fair retail value in the country of shipment of all merchandisecontained in the shipment doesnot exceed $5), cigars, orcigarettes will not be exemptedfrom duty and tax payment.

No.4:

Exemption is not allowed if CBP believes that the shipment is one ofseveral lots covered by a singleorder or contract, and that it was sentseparately for the express purposeof securing free entry or for thepurpose of avoiding compliancewith any pertinent law or regulation

If Customs considers the shipment to be one of several lots covered by a single order or contract, and that it was sentseparately for the express purposeof securing free entry or for thepurpose of avoiding compliancewith any pertinent law or regulation, this situation is not exempt from duty.

No.5:

Exemption is not allowed in the case of any merchandise of a class or kind provided for in any tariff-rate quota

Exemption is not allowed in the case of any merchandise of a class or kind provided for in any tariff-rate quota (for example, agricultural products belonging to a tariff-rate quota are not exempt from taxation)

No.6:

Exemption is not allowed if one or more Partner Government Agencies require information to fulfill their regulatory requirements

Exemption is not allowed if one or more Partner Government Agencies require information to fulfill their regulatory requirements (e.g., goods that are regulated by the FDA are not exempt from taxation)

No.7:

CBP Authority:

As a reminder, even in the case of low value shipment, CBP has the right to require a formal entryon any shipment where additional information, bonding, or protection is required. Theadministrative exemption may be denied if CBP believes that the shipment was sent as a low valueshipment for the purpose of avoiding compliance with any pertinent law or regulation.

(Even if we declare less than $800, U.S. Customs still has the right to request an official customs clearance declaration. As long as Customs suspects that the low valueshipment was made for the purpose of avoiding compliance with any pertinent law or regulation, the shipment may be denied exemption from taxation.) This is also the most important one that should be explained, that is: you declare is less than 800 U.S. dollars, but the U.S. Customs has the right to suspect that you are deliberately underreporting, and revaluation of goods, valued at more than 800 U.S. dollars, then it is still taxed.