Import & customs
Importing apparel into the US and EU: customs clearance basics
To clear apparel imports, US importers file an Importer Security Filing before ocean cargo is loaded, need a customs bond for formal entries, and pay duties based on the HTS classification. EU importers need an EORI number and pay customs duty plus import VAT. A licensed customs broker or freight forwarder normally handles the filings.
Key takeaways
- US ocean imports: an Importer Security Filing (ISF, "10+2") must be filed before the cargo is loaded in China.
- US formal entries need a customs bond, and duty depends on the HTS code and any additional tariffs on Chinese goods.
- The US de minimis duty-free treatment for low-value shipments has been suspended, so check the current status.
- EU importers need an EORI number and pay customs duty plus import VAT of the destination country.
- Tariff rates on Chinese apparel change frequently, so check the official tariff before pricing.
Reference information, not legal advice. Regulations change; always confirm current requirements with the official source linked below or a compliance professional before shipping.
United States
Before the ship sails: ISF
For ocean shipments, the importer (or its broker) must file an Importer Security Filing, often called “10+2”, with US Customs and Border Protection before the cargo is loaded at the foreign port.
Customs bond and entry
A customs bond is required for formal entries. Your customs broker files the entry with the classification (HTS code), value and origin, and pays duties on your behalf.
Duties and tariffs
Duty depends on the HTS classification, which for apparel runs mainly by garment type, knit or woven, and fibre. Goods from China may also be subject to additional tariffs that change over time. Check the official schedule close to your shipping date, and price your landed cost with your broker.
De minimis
The US used to let low-value shipments enter duty-free. That treatment has been suspended, first for goods from China and then more broadly. Check the current CBP position before planning any small direct-to-consumer shipments.
Compliance at the border
US Customs can hold goods to check compliance, for example UFLPA forced-labour documentation. See our US apparel compliance guide.
European Union
EORI number
Any business importing into the EU needs an EORI number (Economic Operators Registration and Identification).
Duty and import VAT
Imports pay customs duty based on the classification in the EU tariff (TARIC), plus import VAT at the rate of the Member State of import, calculated on the customs value plus duty. VAT-registered businesses can usually recover import VAT.
A simple import checklist
- Confirm the HS/HTS classification and duty rate.
- Appoint a customs broker or forwarder.
- US: arrange the customs bond and ISF filing. EU: get your EORI number.
- Collect the commercial invoice, packing list, bill of lading and any certificates.
- Prepare compliance documents — labels, test reports, traceability.
- Plan delivery from port to warehouse.
Final thoughts
Customs clearance is routine when the paperwork is right. Most delays come from incorrect classifications and missing compliance documents, and both are easy to fix before the goods leave China.