Customs Bond Sufficiency and Saturation – Effect of Tariff Sanctions on Customs Bonds

The general rule for calculating a Customs bond amount is 10% of the amount of duties, taxes and fees paid by the importer of record in the previous twelve months.  Because of the significant additional duties imposed on products subject to tariff sanctions, bonds can become saturated pretty quickly these days.  Saturation occurs when the total duties,… Read more »


The United States Representative has published a list of 5,745 classifications worth approximately $200 billion of Chinese import products that will be subject to a 10% additional duty effective September 24, 2018.  The duty rate will increase to 25% on the affected classifications effective January 1, 2019. List 3 can be accessed here: Lists… Read more »

Merchandise Processing Fee and other Customs User Fees Increase

The Merchandise Process Fee (MPF) assessed on formal entries will be increased effective October 1, 2018.  The minimum MPF will be set at $26.22 (currently $25.57) and the maximum at $508.70 (currently $497.99).  The MPF rate will remain at 0.3464%. Other fee increases affecting entry are as follows: Surcharge for manual entry or release: $3.15… Read more »

China Section 301 – Additional Duties for List#2 – Effective August 23, 2018 – Request for Product Exclusion

Tariff sanctions for goods manufactured in China under Section 301 and what is known as List #2  (  ) go into effect on August 23, 2018.  An additional 25% duty will be imposed on the 279 classifications affected and worth approximately $16 billion in import value.   As previously informed, List #1 ( ) affected 818 classifications with… Read more »