India to USA customs & duty guide for Amazon sellers
Customs is where a lot of first shipments from India go wrong — held at the border, hit with unexpected duty, or rejected for paperwork. It is not complicated once you understand the few things US Customs actually cares about. Here is how duty is calculated, what an HTS code is, who counts as importer of record, and how to keep your goods moving.
Duty is a percentage of declared value set by your product's HTS code.
HTS code classifies what you sell — get it right and rates and rules follow.
Importer of record is legally responsible for the shipment and duties; as a foreign seller you need this handled correctly.
Delays almost always trace to paperwork, undervaluation, or a missing customs bond — all avoidable.
What's in this guide
How US import duty is actually calculated
Import duty is a percentage applied to the declared customs value of your goods. The rate is not arbitrary — it is determined by how your product is classified under the US Harmonized Tariff Schedule. Two products that look similar can carry very different duty rates because they fall under different classifications. The declared value must be honest; undervaluing to reduce duty is a customs offense that can trigger penalties and inspection holds, which cost far more than the duty saved.
HTS codes: the key to everything
The HTS (Harmonized Tariff Schedule) code is the classification number that tells US Customs exactly what your product is. It drives the duty rate, any special requirements, and whether trade rules apply. Getting it right is the single most important customs task: an incorrect code can mean overpaying duty for years, or underpaying and facing back-charges. Look up the correct code for each product before your first shipment and reuse it consistently so your filings are clean and predictable.
De minimis and why small parcels differ
The US has a de minimis threshold below which low-value shipments can enter without formal duty in many cases. This is why a small sample parcel often clears effortlessly while a commercial pallet does not. Sellers sometimes assume their bulk shipment will behave like that test parcel and are caught off guard. Once you are importing commercial quantities, you are firmly in formal-entry territory, with duty, classification, and importer-of-record requirements all in play.
Who is the importer of record?
The importer of record is the party legally responsible for ensuring the shipment complies with US law and for paying duties. As a foreign seller, you cannot ignore this role — either your US entity acts as importer of record, or you arrange for a qualified party to do so. Getting this wrong is a common reason shipments stall, because Customs will not release goods without a properly identified, bonded importer. Setting up your US LLC to serve as importer of record removes the ambiguity.
Our cross-border freight service manages classification, importer-of-record, and clearance so your first shipment does not stall at the border, and a US LLC gives you a clean entity to import under.
Customs bonds and paperwork
Formal commercial entries generally require a customs bond — a financial guarantee that duties will be paid — plus a clean set of documents: commercial invoice, packing list, bill of lading or air waybill, and the correct HTS classification. Most border holds are not about the goods themselves but about a missing or inconsistent document. Preparing a complete, accurate paperwork set before the goods ship is the cheapest insurance against a delay there is.
How to avoid clearance delays
The reliable playbook: classify every product with the correct HTS code up front, declare honest values, ensure your US entity or agent is set as importer of record with a bond in place, and ship with a complete document set. Work with a freight partner who handles US clearance routinely rather than learning it on your first container. Do this and customs becomes a predictable line item rather than the part of the journey you dread.
Want clearance handled for you? Get a free quote and estimate landed cost with our India-USA shipping calculator.