How to Import into Amazon FBA: HS Codes, Customs Duties, and ISF Filing Explained

Importing inventory into Amazon FBA in the United States means crossing a customs border — and that means navigating US Customs and Border Protection (CBP) requirements. Most FBA sellers who source overseas understand that duties exist, but the specifics — ISF filings, commercial invoices, customs bonds, HTS codes — catch many sellers off guard, often at the worst possible time: when their inventory is sitting in a customs hold days before a product launch.

This guide explains every customs requirement for FBA imports, in the order you'll encounter them.

The FBA import process — overview

When you import goods from overseas into a US Amazon fulfilment centre, the typical flow is:

1. Supplier ships goods (usually by ocean freight or air freight) 2. ISF filed at least 24 hours before vessel departure (ocean only) 3. Goods arrive at US port — CBP reviews entry 4. Customs entry filed by your customs broker 5. Duties assessed and paid 6. Goods released to trucker or freight forwarder 7. Delivered to Amazon FBA warehouse

Amazon is not your customs broker and has no involvement in steps 1–6. You are the importer of record. Amazon only receives your inventory after it has cleared US customs. If CBP holds or detains your shipment, Amazon cannot intervene.

HTS codes — the foundation of every import

Every product you import into the US must be classified under the Harmonized Tariff Schedule of the United States (HTSUS). Your HTS code determines:

- The duty rate (from 0% to 37%+ depending on product and origin) - Whether Section 301 additional tariffs apply (if sourcing from China) - Whether reciprocal tariffs apply (and at what rate) - Whether your product is subject to quotas or anti-dumping duties - What partner government agencies (FDA, USDA, CPSC) need to be notified

For Amazon FBA sellers, getting the HTS code wrong is expensive in multiple ways: you might overpay duties, underpay and face a penalty, or trigger an agency hold (FDA for food/supplements, CPSC for children's products) that delays your shipment by weeks.

The USITC maintains the official HTS at hts.usitc.gov. For FBA sellers sourcing from China, also check the Section 301 tariff lists to determine which additional rate applies to your specific 10-digit HTS code.

ISF — Importer Security Filing (the 10+2)

If your goods are shipping by ocean freight, you are required to file an Importer Security Filing (ISF) — commonly called the "10+2" — at least 24 hours before the vessel departs the foreign port.

The 10 data elements you must provide: 1. Seller name and address 2. Buyer name and address 3. Importer of record number (your EIN or CBP-assigned number) 4. Consignee number 5. Manufacturer (or supplier) name and address 6. Ship-to name and address 7. Country of origin 8. HTS code (6-digit minimum, 10-digit preferred) 9. Container stuffing location 10. Consolidator name and address

The 2 carrier elements (filed by the carrier): 11. Vessel stow plan 12. Container status messages

Penalty for missing or late ISF: up to $5,000 per violation. CBP actively enforces this. Your customs broker typically handles ISF filing as part of their service — confirm this before your shipment departs.

Air freight shipments do not require ISF, but they have their own advance cargo information requirements.

Commercial invoice — what Amazon FBA shipments require

Every commercial shipment into the US requires a commercial invoice. For FBA imports, this document must include:

- Seller name, address, and contact information - Buyer name and address (you, as the importer) - Ship-to address (the Amazon FBA fulfilment centre) - Invoice date and number - Description of goods (specific, not generic — "men's cotton t-shirts," not "garments") - HTS code - Country of origin - Quantity and unit of measure - Unit price and total value (in USD or with exchange rate) - Currency - Incoterms

The declared value on your commercial invoice is the dutiable value — this is what CBP uses to calculate duties. Under-declaring value to reduce duties is customs fraud. Over-declaring inflates your duty bill. Both are problems.

For FBA sellers buying from Chinese suppliers: use the price you actually paid (FOB or EXW as applicable), not a fictitious lower value. Suppliers who offer to write lower values on invoices are asking you to commit fraud.

Customs bond — do you need one?

A customs bond is a financial guarantee that you will pay any duties, taxes, and fees owed to CBP. It is required for:

- Any commercial shipment with a value over $2,500 - Any shipment regardless of value if it contains goods regulated by a partner government agency (FDA, USDA, etc.)

For most FBA sellers importing in commercial quantities, a customs bond is mandatory.

Two types:

Single entry bond — covers one shipment. Cost: approximately 0.5% of the shipment's dutiable value, minimum ~$50. Makes sense if you import infrequently.

Continuous bond — covers all shipments for 12 months, regardless of how many. Cost: typically $500–$700/year for a $50,000 bond (the minimum). If you import more than two or three shipments per year, a continuous bond is cheaper.

Your customs broker can arrange a bond on your behalf. Many brokers include a single-entry bond in their fees — confirm whether it is included or additional.

Customs broker — do you need one?

You are legally allowed to file your own customs entries (called "self-filing"). In practice, the vast majority of FBA sellers who import in volume use a licensed customs broker.

What a customs broker does: - Classifies your goods under the correct HTS code - Files the ISF (for ocean shipments) - Prepares and submits the customs entry to CBP - Handles communication with CBP if questions arise - Pays duties on your behalf (reimbursed by you) - Arranges customs bonds

Typical broker fees: $75–$200 per entry for standard shipments, plus ISF filing fee ($25–$50), bond fees, and any merchandise processing fees (0.3464% of value, minimum $29.66, maximum $575.35).

For FBA sellers just starting to import: use a broker. The cost is small relative to the risk of a mistake. Once you understand the process, you can evaluate whether self-filing makes sense.

For China-origin goods in the current tariff environment: a good broker is especially valuable because they can advise on HTS code accuracy, Section 301 exposure, and first sale valuation opportunities.

Common mistakes that delay FBA inventory

Wrong or vague product descriptions CBP requires specific product descriptions. "Electronics" or "clothing" will trigger examination. "Wireless Bluetooth headphones with microphone, plastic housing, lithium battery" clears faster.

Missing or incorrect HTS code on commercial invoice If your supplier's commercial invoice shows the wrong HTS code, your broker may file the wrong classification. Always provide your broker with the HTS code — don't rely solely on what the supplier puts on the invoice.

Late ISF filing ISF must be filed 24 hours before vessel departure. If your freight forwarder doesn't file on time, you face a penalty and possible exam hold on arrival. Confirm ISF filing confirmation with your broker before the vessel sails.

Undeclared restricted products Children's products, supplements, food, cosmetics, and electronics with radio frequency components all have specific import requirements beyond CBP. CPSC requires testing certificates for children's products. FDA requires prior notice for food and supplements. Filing these correctly is the importer's responsibility — Amazon won't tell you.

Shipping directly to Amazon without customs clearance Amazon's FBA addresses are not customs clearance addresses. Your goods must clear customs before being delivered to an FBA warehouse. Your freight forwarder delivers to the FBA centre after clearance, not instead of it.

Duties and the Section 301 impact on FBA sellers

For FBA sellers sourcing from China, the current duty environment is the most challenging in decades. The effective total tariff rate on most Chinese consumer goods is 80–145%+, depending on the HTS code.

This has two practical implications:

Landed cost recalculation. If you last calculated your landed costs before April 2025, your model is wrong. Recalculate: factory price + ocean freight + insurance + customs broker fees + duties (at current rates) + FBA fulfilment fees. Many products that were profitable at 25% Section 301 rates are not profitable at 80–145%.

Competitive repositioning. US-based FBA sellers who source domestically or from lower-tariff countries (India, Vietnam at 10%, Mexico under USMCA) now have a structural cost advantage over sellers who source from China. This is an opportunity if you can pivot your supply chain — and a threat if you haven't.

For FBA sellers who must continue sourcing from China, options include: applying for Section 301 exclusions (limited, but available for some HTS codes), exploring first sale valuation, or adjusting pricing to reflect the new cost reality.

Key customs requirements checklist for FBA sellers

Before your next FBA shipment, confirm you have:

- Correct 10-digit HTS code for every product - Commercial invoice with all required fields - Customs bond (single entry or continuous) - Licensed customs broker engaged - ISF filed at least 24 hours before vessel departure (ocean freight) - Agency-specific documentation if applicable (FDA, CPSC, etc.) - Landed cost calculation updated for current tariff rates - Country of origin verified with your supplier