Knowledge and practice
Customs: United States
All customs information for USA at a glance: VAT rates, import duty thresholds, the customs system (ACE (Automated Commercial Environment)), removal goods regulations for private individuals and vehicle import requirements.
At a Glance
USA – Key customs data
Value Added Tax
No federal VAT. Sales Tax varies by state 0–13% (collected at point of sale, not at import). Federal Excise Taxes on specific goods.
Import Duty Threshold
800 USD
De minimis $800 – abolished since 29 August 2025 for all countries (Executive Order 14324). All imports under $800 are now dutiable.
EORI Number
Not required (Non-EU)
No EU EORI. Importers need EIN (Employer Identification Number) or SSN. Importer of Record (IOR) must post a Customs Bond.
Customs System
ACE (Automated Commercial Environment)
Goods Import
Commercial import & key customs procedures
Import duty threshold
De minimis $800 – abolished since 29 August 2025 for all countries (Executive Order 14324). All imports under $800 are now dutiable.
VAT on imports
No federal VAT. Sales Tax varies by state 0–13% (collected at point of sale, not at import). Federal Excise Taxes on specific goods.
Customs system
USA: ACE (Automated Commercial Environment). Check the appropriate declaration channel and current transitions for the procedure with Customs.
EORI number
No EU EORI. Importers need EIN (Employer Identification Number) or SSN. Importer of Record (IOR) must post a Customs Bond.
Removal Goods / Household Effects
Tax exemption for private individuals on international relocation
Household effects can be imported duty- and tax-free via CBP Form 3299. Applies to returning US citizens and new immigrants (Green Card/visa). All items must demonstrably have been in personal use abroad for 1 year. Alcohol and tobacco are excluded.
Form / Procedure
CBP Form 3299 ("Declaration for Free Entry of Unaccompanied Articles")
Min. residence abroad
At least 1 year of residence abroad (Resident returning / New immigrant)
Application deadline
Import within 1 year of entry. All goods must have been in personal use for 1 year.
Restricted / prohibited goods
Weapons without ATF licence, drugs, certain foodstuffs, invasive species, Cuba embargo goods
Vehicle Import
Car import: duties, taxes and registration
Customs duty
2.5% duty on passenger cars; 25% on light trucks (Chicken Tax)
VAT / Tax
No federal VAT. State Sales Tax at place of registration.
Special requirements
EPA (Environmental Protection Agency) + DOT (Department of Transportation) compliance mandatory. 25-year rule: vehicles over 25 years can be imported as "historic vehicles" without EPA/DOT certificates. Section 232 tariffs on steel/aluminium. No separate homologation authority – Import Certification Required.
Frequently Asked Questions
Common questions about customs in USA.
Is there a VAT on imports into USA?
No federal VAT. Sales Tax varies by state 0–13% (collected at point of sale, not at import). Federal Excise Taxes on specific goods.
What are the low-value / import threshold rules for USA?
De minimis $800 – abolished since 29 August 2025 for all countries (Executive Order 14324). All imports under $800 are now dutiable.
Which customs system does USA use?
USA uses ACE (Automated Commercial Environment). Authority: CBP (U.S. Customs and Border Protection). https://www.cbp.gov
How can I import my removal goods duty-free into USA?
Household effects can be imported duty- and tax-free via CBP Form 3299. Applies to returning US citizens and new immigrants (Green Card/visa). All items must demonstrably have been in personal use abroad for 1 year. Alcohol and tobacco are excluded.
Which form do I need for removal goods into USA?
Required: CBP Form 3299 ("Declaration for Free Entry of Unaccompanied Articles"). Minimum stay: At least 1 year of residence abroad (Resident returning / New immigrant). Deadline: Import within 1 year of entry. All goods must have been in personal use for 1 year..
How do I import a vehicle into USA? What taxes apply?
Customs duty: 2.5% duty on passenger cars; 25% on light trucks (Chicken Tax). VAT/Tax: No federal VAT. State Sales Tax at place of registration.. EPA (Environmental Protection Agency) + DOT (Department of Transportation) compliance mandatory. 25-year rule: vehicles over 25 years can be imported as "historic vehicles" without EPA/DOT certificates. Section 232 tariffs on steel/aluminium. No separate homologation authority – Import Certification Required.