Importing into the United States in 2026: customs bond, broker, ISF 10+2

The US market begins at the border

A Manchester machinery maker lands a distributor in Texas; a Tirupur apparel exporter wins a US retail account; a Mumbai homeware brand ships its first pallet to a Los Angeles 3PL. They all hit the same wall: selling into the United States means clearing one of the most procedure-heavy customs regimes in the world. The product can be excellent and the price sharp — but if the import file is not airtight, the container sits at the port and costs pile up.

Three mechanisms govern every commercial US import and consistently catch exporters off guard: the Importer of Record with a customs bond, the customs broker who files the entry, and the ISF 10+2 for ocean cargo. This guide walks through each, with 2026 fee benchmarks and three worked examples for UK and India shippers.

Who is the Importer of Record?

CBP (U.S. Customs and Border Protection) requires one entity to be legally responsible for the entry: the Importer of Record (IOR). That party declares the value, pays the duty, and carries liability for any error. A foreign company can serve as Foreign Importer of Record by obtaining a CBP-assigned number via form CBP 5106 (no US EIN) and posting a bond.

Three structures coexist in practice. The exporter stays IOR and bears everything (rare — the liability is heavy). The US buyer acts as IOR (most common on FOB or EXW terms). Or the exporter sells DDP and appoints a partner to hold the IOR role. The choice flows directly from the Incoterm you negotiate: never sign a US contract without resolving it.

ISF 10+2: the security filing before loading

For all ocean freight, the Importer Security Filing ("ISF 10+2") must reach CBP at least 24 hours before the container is loaded onto the vessel at the foreign port. The "10" refers to ten data elements supplied by the importer (seller, buyer, manufacturer, ship-to party, country of origin, HTSUS number, and more); the "2" refers to two elements supplied by the ocean carrier.

The penalty bites: up to $5,000 per violation (late, inaccurate, or absent), and CBP can place the container on hold. ISF does not apply to air or land freight — a factor that weighs in the air vs ocean trade-off when volumes are small and timelines tight.

The customs bond: mandatory financial guarantee

The customs bond is a guarantee posted through a CBP-approved surety, assuring the government that duties and taxes will be paid even if the importer defaults. It is required for every formal entry — generally any commercial shipment over $2,500. Two formats:

A Continuous Bond's coverage amount is set at 10% of the duties, taxes and fees paid in the prior 12 months, with a $50,000 floor. For a first-time importer, the floor applies. The Continuous Bond also covers your ISF filings automatically, which makes it the default once the flow turns regular.

The customs broker: who actually files the entry

The customs broker is licensed by CBP and is the only party allowed to file the entry summary (CBP Form 7501) in the ACE system on someone else's behalf. Do not confuse the broker with the freight forwarder who arranges transport: these are distinct licences, even where one company offers both.

The broker classifies the goods under the HTSUS (the US schedule, built on the 6-digit HS code then detailed to 10 digits), computes duty, applies any Section 301 surtaxes, and coordinates partner agencies (FDA for cosmetics and food, USDA for agricultural goods). Budget roughly $100–$250 per entry.

Duty, MPF and HMF: what you actually pay

On top of the duty itself, two federal fees attach to almost every formal entry:

• MPF (Merchandise Processing Fee): 0.3464% of value, with a minimum of about $32 and a maximum of about $635 per entry (CBP adjusts these bounds annually for inflation).
• HMF (Harbor Maintenance Fee): 0.125% of value, ocean freight only (air is exempt).

India shippers should note the GSP angle: the US Generalized System of Preferences, which once gave many Indian goods duty-free access, lapsed in 2020 and has not been renewed as of 2026 — so plan around the standard MFN tariff unless Congress reinstates it. UK exporters trade under MFN rates too, as there is no US–UK free trade agreement; check whether your specific HTSUS line carries a low or zero MFN rate before assuming duty applies.

Three worked examples

Example 1: UK machinery part, $18,000 by ocean

Even with a zero MFN duty rate, the formal entry still costs ~$345 in unavoidable fees. At this value a Single Transaction Bond is fine — but if more shipments are coming, switch to a Continuous Bond early.

Example 2: India apparel, $40,000, regular flow

For Indian apparel the duty — not the procedure — is the headline number, because no preferential agreement applies in 2026. With 6–10 containers a year, one Continuous Bond at ~$450 replaces a dozen Single Bonds; the trade-off is clear-cut.

Example 3: $600 sample by air

Under $800, the shipment clears under the de minimis (Section 321) regime: no duty, no heavy formalities. Caution: Section 321 has faced tightening restrictions since 2025, particularly for China-origin goods. Confirm the current rules before building a model on it.

Conclusion: build the file before you ship

Importing into the US is not unusually expensive on duty — it is the procedure that traps newcomers. Three reflexes cover most of it: decide who the IOR is (tied to your Incoterm), post the right bond, and engage a reliable customs broker before the vessel leaves the foreign port. Filing the ISF on time avoids the silliest penalty in the chain.

To go further, see our de minimis guide, our breakdown of Section 301 surtaxes, and our method for determining customs value — the base on which all these fees are computed.