United States

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Compliance Categories

5+

Possible Compliance Items

250+

Compliance Complexity

Tier 3
Tier 1
Tier 1
Tier 2
Tier 2
Tier 3
Tier 3
Tier 4
Tier 4
Tier 5
Tier 5

Basic Insights

VAT Rate (Standard)
N/A (state sales taxes)
De Minimis Value
$800
Excise Taxes
Alcohol, tobacco
Special Import Procedures
FDA/USDA permits; state-specific rules

Advanced Insights

Aerospace & Aviation
Art & Antiques
Automotive (Parts)
Defense & Military Equipment
Industry Sector
Avg Duties
Notes
0–5%
0–5%
2.5% (cars), 25% (trucks)
0–5%
No federal VAT; state sales tax may apply; aircraft/parts often duty-free
No federal VAT; state sales tax varies
2.5% on cars/parts, 25% on trucks; Section 232/301 tariffs may apply
Exemptions for government/defense use
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FAQ's About

United States

What data and documents should I provide to avoid holds and penalties?

A complete commercial invoice (true value, currency, HTS code), shipper/manufacturer and consignee details, IOR identifier (EIN or CBP-assigned number), country of origin, product compliance files (e.g., FDA device listing/registration, test reports, battery UN docs), and accurate contents/quantity. VATIT Stream validates and transmits these elements to meet CBP’s enhanced low-value entry and PGA screening.

Do I need a U.S. company or EIN to be the Importer of Record (IOR)?

No. Foreign importers can register with CBP Form 5106 and receive a CBP-assigned importer number (if they don’t have a U.S. EIN). U.S. entities typically use their IRS/EIN; foreign entities can use the CBP-assigned number. VATIT Stream can guide you through 5106 setup and IOR options.

What changed for low-value (“de minimis”) imports to the U.S. in 2025?

As of August 29, 2025, an Executive Order suspended duty-free treatment for shipments at or under the former $800 threshold; low-value parcels are now subject to normal duty assessment. Some carriers/postal channels have interim arrangements, but the duty-free exemption itself has been suspended.