Short answer: importing is two jobs, buying the goods and getting them through US customs, and the second job belongs to you even when the seller arranges the freight. The importer of record owes the duty, the tariff classification sets the rate, and a shipment worth more than $2,500 usually needs a formal entry. As of 2026, a mail parcel under that line can still clear as an informal entry, unless it is commercial textiles.
The two jobs
Buying is a commercial negotiation. Entry is a legal process with its own paperwork, and it starts when the goods reach a US port.
A factory that ships well is not thereby a customs broker. The two roles are separate, and the paperwork usually shows it.
The buyer is the importer of record unless someone else is named. That naming is the decision that matters most, because the duty follows the importer.
What decides the duty
Duty is calculated from the tariff classification and the country of origin. The classification number comes from the Harmonized Tariff Schedule.
The same product can land in different chapters depending on material and use, and the rate moves with the chapter.
That is why a supplier's estimate of duty is an opinion, not a number. Only the border agency makes the final determination.
The importer pays. CBP is explicit that the liability sits with the importer, not the seller, whatever the invoice says about delivery.
Three lanes, three clearance paths
Mail, courier and freight each clear differently, and the difference decides who talks to customs.
A postal parcel goes to a CBP international mail branch. Duty and a processing fee are usually collected at the local post office that delivers it.
A courier or express shipment is usually cleared by a broker the carrier hires, and the goods arrive at your door with the charges billed to you.
Freight arrives at a port. If the seller did not arrange forwarding, you either clear the goods yourself at the port or hire a broker to do it.
In the freight lane, the arrival notice has to come from the shipper or your agent, because CBP does not inform importers that the cargo has landed.
The $2,500 line
Value decides the entry type in most cases.
A shipment valued under $2,500, arriving by mail or freight and not restricted, can usually be entered informally. The paperwork is shorter, and no formal entry is filed.
Above $2,500, or where the import is commercial in a category that demands it, a formal entry is required.
That means a formal filing, which CBP says can require a bond, plus a classification and paperwork most first-time importers have not seen.
The $2,500 line is a value line rather than a weight line.
A broker is optional in law and close to necessary in practice for a formal entry, because the classification and the bond are where the errors happen.
The textile exception
Apparel and textile shipments are the classic trap. Commercial textile goods need a formal entry regardless of value.
A small apparel order that a buyer assumes is informal can therefore arrive needing a bond and a broker.
The rule is about the goods, not the invoice total, so the value line does not rescue the shipment.
What the file needs
Every lane wants the same core facts: what the goods are, what they are made of, where they were made, what they cost and who is importing.
The commercial invoice and the packing list carry the first four. The classification carries the rate. The importer name carries the liability.
CBP warns that understating the value to reduce duty is illegal. A seller who offers it is proposing a risk that lands on the importer.
The invoice should match what was actually paid, including the freight term, because the term changes what the value includes.
What a supplier can and cannot fix
A good supplier can pack for export, provide the invoice and packing list, and book the freight.
A good supplier cannot classify the goods for you, cannot act as your broker, and cannot absorb the duty without pricing it back into the order.
When a quote says duty included, ask which classification and which rate produced the number.
Where our part ends
PandaRoads checks the factory, photographs the goods, verifies the invoice against the order, and moves documents between the factory, the forwarder and the courier.
We do not act as a customs broker, we do not file an entry, and we do not classify goods for duty.
We do not give legal or tax advice, and we do not guarantee a clearance time, because the port sets its own queue.
We do not pay a supplier for you, and we do not sign a contract as you.
The full list of what we decline is on what we don't do.
Price card: the errand rates
The quote is priced against errands, not against the value of the shipment.
The table covers desk work, a document collection, a local errand and an on-site day.
| Service | Price | Billing |
|---|---|---|
| Remote request | USD 129 | Per request, delivered in 2 business days |
| Document collection | USD 129 | Per request, pickup and courier |
| Single local errand | USD 239 | One task in the city, photos and receipts |
| On-site day | USD 239 | Per day, billed from departure |
Nothing is charged until you approve an itemized quote. A remote request includes one 8-hour remote working day, and we deliver it in 2 business days.
One factory visit inside the city is billed as a local errand. A day that chains a factory, a forwarder and a courier desk is an on-site day, with travel itemized before you approve.
Charges levied by a factory, a forwarder or a translator are separate, billed at cost against receipts. Payment for our service is settled through PayPal after approval.
Frequently asked questions
Who pays the import duty?
The importer of record. CBP holds the importer liable, not the seller.
When is a formal entry required?
Above $2,500 in value, or for commercial textile shipments at any value.
Can the supplier clear customs for me?
Only if the supplier is also a licensed broker or hires one. A factory is not a broker.
Do I need a customs broker?
Not always in law, but a formal entry is where most first-time importers use one.
Does a low invoice value help?
No. Understating value to reduce duty is illegal, and the importer carries the consequence.
Can you file the entry?
No. We prepare and move documents, and we do not act as a broker.
Sources
Entry types, the $2,500 informal-entry line, textile formal entries and importer liability are on CBP's internet purchases page.