Trade Compliance Checklist for US Importers (2026): Complete Guide

## How to Use This Checklist Work through each section systematically. For each item, determine whether you're: - ✅ Compliant (documented and verified) - ⚠️ Partially compliant (done informally or not verified recently) - ❌ Non-compliant (not addressed) Any ❌ items need immediate attention. Any ⚠️ items need formalization. ## Section 1: Tariff Classification Correct HS/HTS classification is the foundation of compliance. Wrong classification = wrong duty rate = penalty exposure. ### Checklist | # | Item | Notes | |---|------|-------| | 1.1 | All products have documented HS/HTS classifications | Written record of classification reasoning | | 1.2 | Classifications are based on actual product characteristics | Not just what the supplier says | | 1.3 | Classifications verified against CBP rulings (CROSS database) | Check for binding rulings on identical/similar products | | 1.4 | Classifications reviewed when products change | New version = potentially new classification | | 1.5 | Complex products have binding rulings from CBP | Recommended for high-volume or borderline classifications | | 1.6 | Staff understands GRI (General Rules of Interpretation) | Rules that determine classification | | 1.7 | No use of "basket" or residual codes without justification | 9999 codes are red flags | ### Common Classification Errors - Using the HS code your supplier provides without verification (they may not know US tariff nuances) - Classifying based on intended use rather than objective characteristics (unless Note directs otherwise) - Not updating classifications when product composition or design changes - Classifying sets/kits incorrectly (GRI 3 rules are complex) - Confusing principal use vs. actual use classifications ## Section 2: Customs Valuation | # | Item | Notes | |---|------|-------| | 2.1 | Transaction value (Method 1) is properly calculated | Price paid + additions - exclusions | | 2.2 | All assists are identified and declared | Molds, designs, materials provided to manufacturer | | 2.3 | Royalties/license fees are evaluated for includability | Added if condition of sale | | 2.4 | Related-party transactions are documented | Transfer pricing study + customs analysis | | 2.5 | International freight/insurance properly excluded | US uses FOB valuation | | 2.6 | Buying commissions vs. selling commissions distinguished | Only selling commissions added | | 2.7 | Post-importation charges excluded from value | Installation, US inland freight, warranty | | 2.8 | Currency conversions use correct CBP rates | CBP-certified rates for entry date | | 2.9 | Declared values are consistent and explainable | No unexplained fluctuations | ## Section 3: Country of Origin and Marking | # | Item | Notes | |---|------|-------| | 3.1 | Country of origin correctly determined for each product | Based on substantial transformation rules | | 3.2 | Goods marked with country of origin per 19 USC 1304 | "Made in [country]" legible, permanent, conspicuous | | 3.3 | Marking survives to ultimate purchaser | Consumer must see the marking | | 3.4 | Multi-country products properly attributed | Where was substantial transformation? | | 3.5 | No misleading origin claims | "Designed in USA" doesn't replace origin marking | | 3.6 | Containers and packaging marked (if separate articles of commerce) | Boxes, cases, bags | | 3.7 | Special marking rules followed (if applicable) | Pipes, iron/steel, watches have specific rules | ### Marking Penalty If CBP finds unmarked or mismarked goods: 10% additional duty on ALL your entries of that product until corrected. This applies retroactively to entries not yet liquidated. ## Section 4: Free Trade Agreements and Preference Programs | # | Item | Notes | |---|------|-------| | 4.1 | FTA claims supported by valid Certificates of Origin | USMCA, KORUS, CAFTA-DR, etc. | | 4.2 | Rules of Origin verified (not just assumed) | Tariff shift and/or RVC met | | 4.3 | Supplier certifications are current (not expired blanket certs) | Most valid 1 year | | 4.4 | Records support origin claims for 5 years | CBP can verify retroactively | | 4.5 | GSP/AGOA/other preference programs verified | Country eligibility + product eligibility | | 4.6 | De minimis rules understood | Non-originating content within tolerance? | | 4.7 | Claims would survive a CBP verification audit | Can you prove origin, not just assert it? | ### FTA Audit Risk CBP actively verifies FTA claims. If you can't support a claim, you owe back duties + interest for all entries within the 5-year statute of limitations. On high-volume imports, this can be catastrophic. ## Section 5: Government Agency Requirements ### FDA-Regulated Products (food, drugs, cosmetics, medical devices) | # | Item | Notes | |---|------|-------| | 5.1 | FDA registration current (facility and product as required) | Renewed annually for food facilities | | 5.2 | Prior Notice filed for food imports | Must be submitted before arrival | | 5.3 | Labeling complies with FDA requirements | Nutrition Facts, ingredients, allergens | | 5.4 | Drugs/devices have required approvals (NDA, 510k, etc.) | Pre-market authorization | | 5.5 | Foreign Supplier Verification Program (FSVP) in place | For food importers under FSMA | | 5.6 | Cosmetics comply with MoCRA requirements (2023+) | Facility registration, product listing, labeling | ### CPSC-Regulated Products (consumer products) | # | Item | Notes | |---|------|-------| | 5.7 | Products tested to applicable standards | ASTM, UL, CPSIA as required | | 5.8 | Children's products have required testing (CPSIA) | Accredited third-party lab | | 5.9 | General Certificate of Conformity (GCC) on file | For non-children's consumer products | | 5.10 | Children's Product Certificate (CPC) on file | For products designed for 12 and under | | 5.11 | Products not subject to recall or import alert | Check CPSC database | ### EPA-Regulated Products (chemicals, vehicles, engines) | # | Item | Notes | |---|------|-------| | 5.12 | TSCA compliance verified for chemicals | Existing substance or properly reported | | 5.13 | Vehicle/engine emissions compliance | EPA certificate of conformity | | 5.14 | Ozone-depleting substances properly documented | Montreal Protocol compliance | | 5.15 | Pesticides registered with EPA (FIFRA) | EPA establishment number required | ### FCC-Regulated Products (electronics) | # | Item | Notes | |---|------|-------| | 5.16 | RF devices have FCC authorization | ID/certification/SDoC as required | | 5.17 | FCC ID or compliance statement on product | Required marking | | 5.18 | RF emission testing performed at accredited lab | Test reports on file | ### Other Agencies | # | Item | Notes | |---|------|-------| | 5.19 | USDA/APHIS permits for plant/animal products | Phytosanitary certificates | | 5.20 | ATF permits for alcohol, tobacco, firearms | Federal permit required | | 5.21 | DOE energy efficiency standards met | Appliances, lighting, etc. | | 5.22 | DOT/NHTSA compliance for vehicles/auto parts | FMVSS certification | | 5.23 | Lacey Act compliance for wood/plant products | Declaration of plant species/origin | ## Section 6: Trade Sanctions and Restricted Parties | # | Item | Notes | |---|------|-------| | 6.1 | Suppliers screened against denied party lists | OFAC SDN, Entity List, DPL | | 6.2 | Screening performed before each new transaction | Not just at onboarding | | 6.3 | Countries of origin verified against sanctioned countries | Cuba, Iran, North Korea, Syria, etc. | | 6.4 | No transshipment from sanctioned origins | Verify actual manufacturing location | | 6.5 | Anti-boycott compliance | Don't participate in unsanctioned boycotts | | 6.6 | Forced labor attestation (UFLPA compliance) | No Xinjiang/XUAR-origin goods without exception | | 6.7 | Screening tool and records maintained | Documented process | ### UFLPA (Uyghur Forced Labor Prevention Act) Since June 2022, goods produced wholly or in part in Xinjiang (XUAR) are presumptively made with forced labor and are PROHIBITED from entry unless the importer obtains an exception (extremely difficult). This applies to: - Cotton and cotton products - Polysilicon and solar panels - Tomatoes and tomato products - PVC and other chemicals - Any product with supply chain connections to XUAR CBP is actively enforcing this with Withhold Release Orders (WROs) and detentions. ## Section 7: Importer Security Filing (ISF / 10+2) | # | Item | Notes | |---|------|-------| | 7.1 | ISF filed 24+ hours before vessel departure | For ALL ocean shipments | | 7.2 | All 10 data elements accurately reported | Manufacturer, seller, buyer, ship-to, etc. | | 7.3 | ISF matches entry data (no contradictions) | HS code, country of origin, manufacturer | | 7.4 | Flexible ISF elements updated before arrival | If estimated at filing, update when known | | 7.5 | ISF bonds in place | ISF activity requires bond coverage | | 7.6 | Late/inaccurate ISF penalties tracked | $5,000 per violation | ## Section 8: Customs Bond | # | Item | Notes | |---|------|-------| | 8.1 | Continuous bond in place (if importing regularly) | Activity code 1 — Importer/Broker | | 8.2 | Bond amount sufficient | 10% of duties/taxes/fees paid in prior 12 months | | 8.3 | Bond covers all required activities | ISF, FTZ, warehouse, as applicable | | 8.4 | Single-entry bonds for irregular shipments | If no continuous bond | | 8.5 | Bond reviewed annually for adequacy | CBP can demand insufficiency notice | ## Section 9: Recordkeeping (19 USC 1508) | # | Item | Notes | |---|------|-------| | 9.1 | All entry records maintained for 5 years | From date of entry | | 9.2 | Records include all (a)(1)(A) documents | See below | | 9.3 | Records producible within 30 days of CBP request | Organize and index | | 9.4 | Electronic records backed up | Disaster recovery | | 9.5 | Broker provides entry packets regularly | Don't rely only on broker's copies | | 9.6 | Expired records destroyed per retention schedule | Avoid keeping records that create liability | ### Required Records (5-Year Retention) - Entry summary (CBP 7501) and supporting documents - Commercial invoices and packing lists - Bills of lading / airway bills - Purchase orders and contracts - Payment records (wire transfers, checks) - Certificates of Origin and FTA documentation - Manufacturer/supplier correspondence about classification, value, or origin - Assist documentation (molds, designs, materials) - Royalty/license agreements - Country of origin determinations - ISF filings - Broker invoices and powers of attorney ### Penalty for Missing Records $100,000 per violation for willful failure. Even negligent failure can result in penalties. This is one of the most common audit findings. ## Section 10: Customs Broker Management | # | Item | Notes | |---|------|-------| | 10.1 | Power of Attorney current and specific | Review scope | | 10.2 | Written instructions provided for classification and valuation | Don't leave decisions to broker | | 10.3 | Entry reviews performed monthly (minimum) | Check for errors and consistency | | 10.4 | Broker performance metrics tracked | Error rate, timeliness, cost | | 10.5 | Backup broker identified | In case of relationship termination | | 10.6 | Communication protocol established | How/when broker alerts you to issues | ## Section 11: Anti-Dumping and Countervailing Duties | # | Item | Notes | |---|------|-------| | 11.1 | All products checked against AD/CVD orders | By HS code AND country | | 11.2 | Correct manufacturer/exporter identified for rate assignment | Individual vs. all-others vs. country-wide rate | | 11.3 | Cash deposits posted correctly | Based on current rate, not historical | | 11.4 | Scope of orders understood | Know exactly what's covered and what's not | | 11.5 | Liquidation notices reviewed | When entries liquidate, verify amounts | | 11.6 | No circumvention or evasion | No transshipment to avoid AD/CVD | ## Section 12: Intellectual Property | # | Item | Notes | |---|------|-------| | 12.1 | Products don't infringe registered trademarks | Check CBP recorded trademarks | | 12.2 | Products don't infringe patents or copyrights | Due diligence on IP clearance | | 12.3 | Gray market goods properly handled | Some restricted even if genuine | | 12.4 | Authorization letters on file for branded goods | If importing branded products | | 12.5 | No counterfeit goods (knowingly or unknowingly) | Verify supplier legitimacy | ### IP Seizure Risk CBP seizes $2+ billion in counterfeit/infringing goods annually. Even if you didn't know goods were counterfeit, they're seized and you lose the shipment value. Repeat violations can trigger criminal investigation. ## Section 13: Product Safety and Labeling | # | Item | Notes | |---|------|-------| | 13.1 | All required labels present and compliant | Country of origin, care labels, warnings | | 13.2 | Textile/apparel fiber content labels correct | Textile Fiber Products Identification Act | | 13.3 | Wool products properly labeled | Wool Products Labeling Act | | 13.4 | Fur products properly labeled | Fur Products Labeling Act | | 13.5 | Hazardous materials properly classified and labeled | DOT hazmat requirements | | 13.6 | California Prop 65 warnings applied (if selling in CA) | Not federal but practically required | ## Section 14: Audit Preparedness | # | Item | Notes | |---|------|-------| | 14.1 | Compliance program documented in writing | Policy and procedure manual | | 14.2 | Responsible person(s) identified | Internal compliance owner | | 14.3 | Self-audit conducted at least annually | With documented findings | | 14.4 | Prior disclosures filed for discovered errors | 19 USC 1592(c)(4) | | 14.5 | Corrective actions documented and implemented | Demonstrate improvement | | 14.6 | Training records maintained | Staff and management awareness | | 14.7 | C-TPAT membership considered/obtained | If high-volume importer | ### CBP Audit Types | Type | What It Is | Trigger | |------|-----------|---------| | Focused Assessment | Full compliance review of specific import area | Risk-based targeting | | Quick Response | Limited scope, specific issue | Intelligence or tip | | Prior Disclosure Verification | Confirm voluntary disclosure is accurate | Your filing | | Penalty Case | Investigation into specific violations | Detected non-compliance | ## Section 15: Ongoing Monitoring | # | Item | Notes | |---|------|-------| | 15.1 | Federal Register monitored for trade changes | New rulings, tariffs, orders | | 15.2 | CBP CSMS messages reviewed | Cargo Systems Messaging Service | | 15.3 | Industry associations tracked for compliance alerts | Sector-specific updates | | 15.4 | Supplier compliance verified periodically | Factory audits, documentation review | | 15.5 | Annual compliance meeting with broker and counsel | Strategic planning | ## Compliance Program Quick-Start If you don't have a formal program, start here: **Week 1:** Classify all products correctly. Verify with CROSS rulings database. **Week 2:** Audit valuation for your top 10 products by volume. Are assists, royalties, and related-party issues addressed? **Week 3:** Verify all government agency requirements are met (FDA, CPSC, etc.) for each product line. **Week 4:** Check recordkeeping. Can you produce all documents for any entry from the past 5 years within 30 days? **Month 2:** Formalize procedures. Write them down. Assign responsibility. **Month 3:** Train personnel. Document training. Establish audit schedule. **Ongoing:** Self-audit quarterly. Stay current on regulatory changes. File prior disclosures for any discovered errors. ## Related Resources - [Customs Clearance Process](/blog/customs-clearance-process) — where compliance requirements apply - [How to Find Your HS Code](/blog/how-to-find-hs-code) — classification is compliance step 1 - [Import License USA Guide](/blog/import-license-usa-guide) — permits and licenses by product type - [Import Documents Checklist](/blog/import-export-documents-checklist) — required documentation - [Customs Bond Explained](/blog/customs-bond-explained) — bond requirements and adequacy