Documents needed to import from China to the USA: the full list

Documents needed to import from China to the USA on a first order: commercial invoice, packing list, bill of lading, ISF, bond, importer number and entry.

To clear a first production run from China through US Customs and Border Protection (CBP) you need, at minimum: a commercial invoice, a packing list, the bill of lading or air waybill, a correct HTS classification, an importer number, a customs bond, and an entry plus entry summary (CBP Form 7501). Ocean shipments also need an Importer Security Filing (ISF 10+2) before the container is loaded in China. Some products need partner agency paperwork on top (FDA, FCC, CPSC, or a Lacey Act declaration).

You and your supplier produce the first group. A licensed customs broker normally files the second group in CBP's ACE system on your behalf. The legal responsibility for all of it stays with you as importer of record.

The documents, in the order you will need them

What you and the factory prepare

Commercial invoice

19 CFR 141.86 lists what every invoice of imported merchandise must show: the port of entry, the parties and the date and place of sale, a detailed description of each item, quantities, the purchase price per item in the currency of the purchase, all charges itemized (freight, insurance, packing, commissions), the country of origin, and any tooling or molds you paid for that are not in the price. The invoice must be in English or carry an English translation, and it must name a responsible employee of the exporter. Most factory invoices miss two or three of these points. The full field list, with the common rejections, is in Commercial invoice requirements for US customs.

Packing list

The regulation folds the packing list into the invoice rules: "Each invoice must state in adequate detail what merchandise is contained in each individual package" (19 CFR 141.86(e)). In practice the factory issues a separate packing list with carton numbers, units per carton, net and gross weight, and carton dimensions. Match it to the invoice line by line before the goods leave. CBP examiners and Amazon receiving both work from it.

Bill of lading or air waybill

The carrier issues the bill of lading (ocean) or air waybill (air) when the cargo is loaded. Under 19 CFR 141.11 it is the evidence of your right to make entry. Check that the consignee and notify party are correct. For FBA, the consignee is you (or your broker or forwarder as your agent), not Amazon. Amazon may appear as the delivery address only when marked "in care of" Amazon.

HTS classification

Every line on the entry needs a 10-digit Harmonized Tariff Schedule number. You, not the factory, are responsible for it, and 19 CFR 141.90 requires the importer or broker to note the HTS subheading and duty rate on the invoice data. The number drives the base duty rate and decides which Chapter 99 tariffs (Section 301 lists, the Section 301 forced-labor duty in force since 24 July 2026, Section 232 metal and timber measures) stack on top. Work it out before the factory ships, not at the port: How to find the HTS code for my product.

Country-of-origin marking

Not a document, but a check that fails often. 19 CFR 134.11 requires every article of foreign origin, or its container, to be marked "in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit" with the English name of the country of origin. "Made in China" on a removable sticker over a "Made in PRC" mold mark is a frequent examination finding.

Partner agency paperwork

CBP releases goods only after the relevant agency has cleared them. At a high level, for the products first-time sellers usually pick:

• Food, supplements, cosmetics (FDA): food needs prior notice before arrival, at least 8 hours before arrival by water and 4 hours by air (21 CFR 1.279), plus a registered facility. Cosmetics and supplements have their own registration and labeling rules.
• Electronics with radios or digital circuits (FCC): equipment must be authorized before import (47 CFR 2.1204). Bluetooth and Wi-Fi products need an FCC ID from certification; many plain digital devices use a Supplier's Declaration of Conformity, and for imported goods the importer is the responsible party and must be located in the United States (47 CFR 2.909(b)(2), 2.1077).
• Children's products and other CPSC-regulated goods (CPSC): the importer issues a Children's Product Certificate based on third-party testing at a CPSC-accepted lab, or a General Certificate of Conformity for other regulated products. Since 8 July 2026 certificate data must be eFiled through ACE at entry (foreign trade zone entries from 8 January 2027).
• Wood, bamboo, paper and plant-based products (APHIS): a Lacey Act declaration on PPQ Form 505, filed in ACE or the APHIS LAWGS portal (paper forms stopped on 1 January 2026), giving the scientific name, country of harvest, quantity and value of the plant material. Phase VII, in force since 1 December 2024, added furniture, sporting goods, housewares and tools.

Ask the factory for test reports and certificates before you pay the balance. A missing certificate at the port means storage charges while you chase it.

What the broker files

Importer number (CBP Form 5106)

CBP identifies the importer of record by an IRS Employer Identification Number, a Social Security Number for a sole proprietor, or a CBP-assigned number. The Create/Update Importer Identity Form (CBP Form 5106) registers that number in ACE. Brokers submit it electronically; CBP says activating a new importer typically takes two business days. File it before the ISF, because the ISF itself needs your importer number.

Customs bond

A formal entry cannot be released without a single transaction or continuous bond on CBP Form 301 (19 CFR 142.4). The bond is sold by a surety, almost always through your broker. Which type to buy, and how CBP sets the amount, is covered in Customs bond, ISF 10+2 and hiring a broker.

ISF 10+2 (ocean only)

For vessel cargo, the ISF importer (the goods' owner, purchaser, consignee or an agent such as a licensed broker) must transmit ten data elements, eight of them no later than 24 hours before the cargo is laden aboard the vessel at the foreign port (19 CFR 149.2). CBP's bond conditions provide for liquidated damages of $5,000 per violation for late, inaccurate or missing filings. The factory or forwarder gives you the container stuffing location and consolidator details; you give the filer everything else.

Entry and entry summary

The entry (CBP Form 3461 data) secures release of the goods. 19 CFR 142.3 lists what goes with it: evidence of the right to make entry, the commercial invoice, a packing list where appropriate, other documents required by CBP or other agencies, and the importer's name, address and identification number. The entry summary (CBP Form 7501) follows within 10 working days after entry, with estimated duties (19 CFR 142.12(b)). Both are transmitted through ACE by the broker, who also pays the duties, merchandise processing fee and harbor maintenance fee and bills you, or sets you up to pay CBP directly by ACH.

Formal or informal entry

Shipments valued at $2,500 or less may use informal entry (19 CFR 143.21), which carries a small fixed processing fee. Two catches matter for goods from China. First, 143.21(a) excludes from informal entry any article worth more than $250 that is classified in Chapter 99, Subchapter III of the tariff schedule, which is where the Section 301 headings sit. Second, CBP may require a formal entry for any shipment (19 CFR 143.22). Plan on a formal entry for any real production run.

FBA and Shopify specifics

Amazon's staff guidance for sellers is explicit: "Amazon will not act as the IOR for your FBA inventory, regardless of the shipment size or value." The importer of record must be you or a party you appoint, and the IOR is the one CBP holds liable. Amazon will not pay duties, so a shipment arriving with duties owed will be refused. If your forwarder offers "DDP to Amazon," ask who is named as importer of record on the CBP Form 7501 and whose bond is used. If it is not your company, the entry record and any later duty refund belong to them.

For a Shopify seller shipping to a 3PL or your own garage, nothing changes on the CBP side; only the ship-to party and delivery address differ.

There is no de minimis anymore

Duty-free de minimis entry for shipments valued at $800 or less ended for products of China and Hong Kong on 2 May 2025 and for all countries on 29 August 2025 (Executive Order 14324). After the Supreme Court struck down the IEEPA tariffs in February 2026, the suspension was continued by Executive Order 14388 of 20 February 2026, and CBP's interim final rule of 24 June 2026 now suspends the exemption in the regulations themselves. The One Big Beautiful Bill Act repeals the statutory exemption on 1 July 2027. Samples, small air parcels and split test orders from China all need an entry and pay the applicable duties and fees.

What to keep on file

19 CFR 163.4 requires records relating to an entry to be kept for 5 years from the date of entry. Keep, per shipment:

• Purchase order, pro forma and final commercial invoice, with proof of payment
• Packing list and carton photos
• Bill of lading or air waybill, arrival notice, delivery order
• ISF transaction number and the data as filed
• CBP Form 7501 as filed, the duty and fee receipts, and the liquidation notice
• HTS worksheet and any CBP ruling you relied on
• Test reports, certificates and agency filings (CPC, GCC, FCC statement, Lacey declaration, FDA prior notice confirmation)
• The power of attorney and bond details
• Amazon shipment plan, FBA labels and the receiving report

Next step: get the invoice right before anything ships; it feeds the ISF, the classification, the value and the entry.

Frequently asked questions

Sources

• 19 CFR 142.3, Entry documentation required (eCFR)
• 19 CFR 141.86, Contents of invoices and general requirements (eCFR)
• 19 CFR Part 149, Importer Security Filing (eCFR)
• 19 CFR 143.21 and 143.22, Informal entry (eCFR)
• 19 CFR 163.4, Record retention period (eCFR)
• CBP, Create/Update Importer Identity Form (CBP Form 5106) FAQ
• CBP, Entry Summary (CBP Form 7501)
• CBP, Tips for New Importers and Exporters
• CBP, Importing into the United States (publication)
• Executive Order 14388, Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries, Federal Register, 25 February 2026
• CBP interim final rule, Indefinite Suspension of the De Minimis Exemption (Federal Register, 24 June 2026)
• CPSC, Mandatory eFiling of Certificates of Compliance (news release, 2026)
• 47 CFR Part 2 Subpart J, Equipment authorization and Supplier's Declaration of Conformity (eCFR)
• 21 CFR Part 1 Subpart I, Prior Notice of Imported Food (eCFR)
• USDA APHIS, Lacey Act declaration
• Amazon Seller Central forum, Importing 101 for FBA Sellers: Part 1 (Amazon staff post)

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