HTS codes, ISF, entry, and duty drawback — the four building blocks every importer should understand before booking their first ocean container.
The four pillars
HTS classification determines duty rate. Get it wrong and you either overpay for years or face a CBP audit and back-duty bill.
ISF (Importer Security Filing) must hit CBP at least 24 hours before vessel sailing. Late ISF triggers $5,000 liquidated damages per filing.
Entry is the formal CBP declaration filed at arrival. ABI-licensed brokers transmit electronically — most entries clear in minutes.
Drawback recovers up to 99% of duty paid on goods later exported. Most companies leave it on the table.
When to hire a broker
Always for international shipments over $2,500. Brokers cost $100–$300 per entry and save multiples of that in classification, FTA usage, and audit defense.