TL;DR: Amazon FBA sellers sourcing from China face a 20% to 55% total duty burden in 2026 due to stacked MFN rates, Section 301 tariffs, and IEEPA surcharges. Every shipment must arrive with duties fully paid (DDP terms), and Amazon never acts as the Importer of Record. Calculate your landed cost before ordering --- a $2.50 phone case becomes $3.88 after duties, freight, and customs fees.

Amazon FBA Import Duties: The Complete Guide for Sellers Sourcing from China

If you sell on Amazon FBA and source products from China, import duties are no longer a line item you can ignore. The total duty burden on most Chinese-sourced FBA products ranges from 20% to 55% of product value in 2026.

This guide breaks down exactly how import duties apply to your FBA business, what you owe on each product category, and how to calculate your true landed cost before placing your next purchase order.

What Are Import Duties and How Do They Apply to Amazon FBA Inventory?

Import duties are taxes levied by U.S. Customs and Border Protection (CBP) on goods entering the United States from foreign countries, calculated as a percentage of the declared customs value of the shipment based on the product's HS code classification.

Every physical product you ship from a Chinese factory to an Amazon fulfillment center is subject to these duties, and as the seller, you bear legal responsibility for paying them in full before Amazon receives your inventory.

There are three layers of duties that apply to Chinese-sourced FBA products in 2026:

1. MFN (Most Favored Nation) duty rate --- the base tariff rate assigned to each product's HS code, ranging from 0% (laptops) to 32% (certain textiles).
2. Section 301 tariff --- an additional 7.5% to 25% surcharge on Chinese goods, depending on which tariff list your product falls under.
3. IEEPA reciprocal tariff --- a 10% additional duty on all Chinese imports enacted under the International Emergency Economic Powers Act.

These three rates stack. A cotton t-shirt classified under HS code 6109.10 carries a 16.5% MFN rate, plus 7.5% Section 301 (List 4A), plus 10% IEEPA --- totaling 34% before you even factor in freight and Amazon fees.

Key Takeaways:

• Total duty on Chinese-sourced FBA products ranges from 20% to 55% in 2026, combining MFN rates, Section 301 tariffs, and IEEPA surcharges.
• You, the seller, are always the Importer of Record --- Amazon never pays duties on your inventory, and FBA warehouses reject shipments with unpaid duties.
• Calculate landed cost before ordering: a $2.50 factory-cost phone case becomes $3.88 landed after duties, freight, and customs fees (a 55% increase).
• Legal tariff engineering strategies --- reclassification, origin shifting, First Sale valuation, and FTZ warehousing --- can reduce duty exposure without compliance risk.

Who Is the Importer of Record for FBA Shipments?

The Importer of Record (IOR) is the entity legally responsible for ensuring imported goods comply with all U.S. regulations, filing customs declarations with CBP, and paying all applicable duties, taxes, and fees. This is one of the most misunderstood aspects of Amazon FBA, and getting it wrong can result in seized inventory, fines, or permanent account suspension.

Amazon will never act as your Importer of Record. Amazon's Seller Central policies state this explicitly. Regardless of whether you use Amazon Global Logistics, a third-party freight forwarder, or your own customs broker, you --- the seller --- are the IOR.

Amazon's fulfillment centers reject any shipment that arrives with unpaid duties (known as DAP or "Delivered at Place" shipments where the receiver is expected to pay).

What IOR responsibilities mean for FBA sellers

• Customs bond: Required for all formal entries (shipments valued over $2,500 or any shipment from China valued over $250). A continuous customs bond costs approximately $300 to $600 per year with a minimum coverage of $50,000.
• ISF (Importer Security Filing): All ocean shipments require an ISF submitted at least 24 hours before departure. Failure to file carries a $5,000 penalty per violation.
• Entry filing: Your customs broker files the entry with CBP, declaring the HS code classification, country of origin, and value of goods. Broker fees typically range from $150 to $300 per entry.
• Duty payment: All duties must be paid within 10 business days of entry, though most brokers handle this through your customs bond.

If you are a new FBA seller importing for the first time, you need:

• A licensed customs broker
• A continuous customs bond ($300--$600/year)
• An understanding of your product's HS code classification
• An EIN (Employer Identification Number) registered with CBP

All of these must be in place before your first shipment leaves China.

How Much Are Section 301 Tariffs on Top FBA Product Categories?

The USTR first imposed Section 301 tariffs on Chinese goods in 2018 across four rounds (Lists 1 through 4A), covering approximately $370 billion in annual Chinese imports --- roughly 65% of all U.S. imports from China. These tariffs apply in addition to the standard MFN duty rate and remain in full effect in 2026 following the November 2025 U.S.-China trade agreement that stabilized rates but did not reduce them.

The following table shows the total duty burden for the ten most common FBA product categories sourced from China. Each rate combines the MFN base duty, the applicable Section 301 surcharge, and the 10% IEEPA reciprocal tariff.

FBA Product Category Duty Rate Table (China Origin, 2026)

Product Category	HS Code	MFN Rate	Sec. 301	IEEPA	Total Duty	Sec. 301 List
Phone cases (plastic)	3926.90	5.3%	25%	10%	40.3%	List 3
Kitchen utensils (steel)	7323.93	3.4%	25%	10%	38.4%	List 3
USB cables / connectors	8544.42	3.5%	25%	10%	38.5%	List 3
Cotton t-shirts	6109.10	16.5%	7.5%	10%	34.0%	List 4A
Yoga mats / fitness	9506.91	4.6%	7.5%	10%	22.1%	List 4A
Toys and puzzles	9503.00	0%	7.5%	10%	17.5%	List 4A
LED light strips	9405.42	3.9%	25%	10%	38.9%	List 3
Silicone bakeware	3924.10	3.4%	25%	10%	38.4%	List 3
Laptop stands (aluminum)	7616.99	5.0%	25%	10%	40.0%	List 1
Resistance bands	4016.99	2.5%	25%	10%	37.5%	List 3

Key pattern: Products on Section 301 Lists 1 through 3 carry a 25% surcharge, while List 4A products (many consumer goods including apparel, toys, and fitness accessories) carry a lower 7.5% surcharge.

According to the USTR's published tariff lists, the Section 301 breakdown works as follows:

• Lists 1--3 (25% surcharge): Electronics, industrial components, kitchen articles, cables, LED lighting, rubber products, aluminum goods
• List 4A (7.5% surcharge): Consumer goods including apparel, toys, fitness accessories, footwear

If you are not sure which list your product falls under, use the USTR Section 301 search tool or look up your HS code on our duty calculator.

What Changed with the De Minimis Exemption in 2025?

The de minimis exemption previously allowed shipments valued at $800 or less per person per day to enter the United States duty-free with minimal customs paperwork, and its elimination represents one of the most significant cost increases for small-volume FBA sellers in recent years. For FBA sellers, this meant that small test orders, sample shipments, and air express parcels from China could bypass duties entirely. That exemption no longer exists.

The administration suspended the de minimis threshold for China and Hong Kong on May 2, 2025, and then eliminated it globally on August 29, 2025.

The impact on FBA sellers has been substantial. According to industry data from Unicargo and Carbon6, costs rose 15% to 40% for many sellers, with the heaviest impact on those who relied on small, frequent air shipments rather than consolidated ocean freight.

Before vs. After 2026 Tariffs: Cost Impact on a Typical FBA Shipment

Cost Component	Pre-May 2025 (De Minimis)	2026 (Current)	Change
Shipment value	$750 (under threshold)	$750	---
MFN duty	$0 (exempt)	$39.75 (5.3%)	+$39.75
Section 301 tariff	$0 (exempt)	$187.50 (25%)	+$187.50
IEEPA tariff	$0 (exempt)	$75.00 (10%)	+$75.00
MPF	$0 (exempt)	$27.75 (minimum)	+$27.75
Customs broker fee	$0	$175.00	+$175.00
ISF filing	$0	$35.00	+$35.00
Total landed cost addition	$0	$540.00	+72%

This example uses phone cases (HS 3926.90, List 3) as the product. A $750 shipment that previously cleared duty-free now incurs $540 in additional costs --- a 72% increase in landed cost.

The only remaining strategy for cost-effective importing is consolidating into larger ocean freight shipments where per-unit customs costs are diluted.

How Do You Calculate Landed Cost for an FBA Shipment from China?

Landed cost is the total expense to move a product from a Chinese factory to a sellable unit inside an Amazon fulfillment center, and accurately calculating it before placing a purchase order is the single most important financial exercise for any FBA seller sourcing internationally. Calculating it accurately is the single most important financial exercise for any FBA seller.

The key difference is between product cost and landed cost: underestimating landed cost leads directly to negative margins once Amazon's referral fees (8--15%) and FBA fulfillment fees ($3.00--$7.00+ per unit) are deducted.

Landed cost formula

Landed Cost = Product Cost + Freight + Insurance + MFN Duty + Section 301
              + IEEPA Tariff + MPF + HMF + Broker Fees + Domestic Delivery

Detailed Duty Component Breakdown for FBA Imports

Component	Rate / Amount	Notes
Product cost (FOB)	Varies	Factory price, usually FOB Shenzhen/Yiwu
Ocean freight (FCL)	$2,000--$4,100/container	West Coast vs. East Coast, 2026 rates
Ocean freight (LCL)	~$118/CBM	For smaller shipments
Air freight	~$7.00/kg	Express: $8--$12/kg
Insurance	0.5% of goods value	Optional but recommended
MFN duty	0%--32%	Based on HS code classification
Section 301 tariff	7.5% or 25%	Based on USTR list classification
IEEPA tariff	10%	Applies to all Chinese imports
MPF	0.3464%	Min $27.75, max $538.40 per entry
HMF	0.125%	Ocean freight only, not air
Customs bond	$300--$600/year	Continuous bond, amortize across entries
Broker fees	$150--$300/entry	Per customs entry filing
ISF filing	$25--$60	Per ocean shipment
Domestic delivery	$200--$500	Drayage from port to FBA warehouse

Worked example: $5,000 of phone cases from Shenzhen

Let's walk through a real landed cost calculation for a common FBA product --- silicone phone cases sourced from Shenzhen, China, shipped via ocean freight to an Amazon FBA warehouse in Ontario, California.

Shipment details:

• 2,000 units at $2.50 each = $5,000 FOB Shenzhen
• HS code: 3926.90.99 (plastic articles, not elsewhere specified)
• Section 301: List 3 (25% additional duty)
• Weight: 200 kg, Volume: 0.8 CBM
• Shipping method: LCL ocean freight

Line Item	Calculation	Amount
Product cost (FOB)	2,000 x $2.50	$5,000.00
Ocean freight (LCL)	0.8 CBM x $118	$94.40
Insurance	$5,000 x 0.5%	$25.00
MFN duty (5.3%)	$5,000 x 5.3%	$265.00
Section 301 (25%)	$5,000 x 25%	$1,250.00
IEEPA tariff (10%)	$5,000 x 10%	$500.00
MPF (0.3464%)	$5,000 x 0.3464%	$27.75 (minimum)
HMF (0.125%)	$5,000 x 0.125%	$6.25
Customs broker	Flat fee	$200.00
ISF filing	Flat fee	$35.00
Drayage to FBA	Port to Ontario, CA	$350.00
Total landed cost		$7,753.40
Per-unit landed cost	$7,753.40 / 2,000	$3.88

Key takeaway: The $2.50 per-unit factory cost becomes $3.88 landed --- a 55% increase. Duties alone ($2,042.75) represent 40.9% of the product value.

If you sell these phone cases at $12.99 on Amazon, after the 15% referral fee ($1.95) and estimated FBA fee ($3.22), your gross profit per unit is $3.94. That is a 30.3% gross margin --- viable, but only if you calculated it before ordering.

Use our duty calculator to run this calculation for your own products with current rates.

How Does Amazon Global Logistics Handle Customs and Duties?

Amazon Global Logistics (AGL) is Amazon's door-to-door freight service that ships inventory directly from factories in China and Vietnam to FBA fulfillment centers.

AGL quotes include freight charges and customs clearance processing, but they explicitly exclude import duties, taxes, and FBA fees. You are still the Importer of Record and still responsible for paying all applicable duties.

What AGL does offer is simplified customs documentation. Because AGL is linked to your Seller Central account, it has access to your ASIN data and product classifications. Amazon reports that approximately 70% of customs forms are pre-populated for AGL shipments, reducing the risk of misclassification errors that can trigger CBP audits or penalty assessments.

AGL vs. third-party freight forwarder

Feature	Amazon Global Logistics	Third-Party Forwarder
Freight cost	Competitive (volume rates)	Varies widely
Customs clearance	Included	Usually included
Duty payment	Seller responsibility	Seller responsibility
HS classification	Auto-populated from ASINs	Manual or broker-assigned
Prep services	Discontinued Jan 2026	Available from some providers
Origin countries	China, Vietnam	Global
Transparency	Limited visibility	Full shipment tracking

One significant change for 2026: Amazon discontinued all FBA prep and item-labeling services effective January 1, 2026, including for shipments sent through AGL. Sellers must now ensure all products are prepped and labeled before shipment, adding complexity (and cost) to the supply chain.

What Tariff Engineering Strategies Can FBA Sellers Use?

Tariff engineering refers to legal strategies that reduce your duty exposure by modifying how, where, or in what form products are imported, and FBA sellers who apply these techniques can reduce their effective duty rate by 10 to 25 percentage points. These are not loopholes --- they are established practices recognized by CBP and used by importers of all sizes.

The five most effective tariff engineering strategies for FBA sellers in 2026 are:

• Reclassification to a lower-duty HS code
• Sourcing from non-China origins to avoid Section 301 surcharges
• First Sale valuation to reduce the dutiable value
• Foreign Trade Zone (FTZ) warehousing to defer duty payments
• Duty drawback on re-exported inventory

"The sellers who survive high-tariff environments are the ones who treat classification and origin planning as profit levers, not afterthoughts. A 10-minute review of your HS codes with a licensed broker can save more than months of negotiating with suppliers." — Richard Wortman, Senior Trade Compliance Director at Flexport

1. Reclassification to a lower-duty HS code

Different HS codes carry different duty rates, and product design decisions can shift classification. For example, a "cable organizer" made primarily of textile material might classify under Chapter 63 (textile articles) at a lower rate than under Chapter 39 (plastics) if plastic components are secondary. Work with a licensed customs broker to review whether your product's classification is optimal.

Look up your product's HS code with our HS code search tool to compare rates across classifications.

2. Sourcing from non-China origins

Section 301 tariffs and IEEPA tariffs apply specifically to goods originating in China. Shifting production to Vietnam, India, Cambodia, or Mexico eliminates the Section 301 surcharge entirely, though these countries may carry their own reciprocal tariff rates.

The most popular alternative sourcing countries for FBA sellers include:

• Vietnam: Strongest for textiles, toys, and kitchen products
• India: Competitive for apparel, home textiles, and jewelry
• Cambodia: Growing capacity for garments and footwear
• Mexico: USMCA preferential rates for qualifying goods, proximity advantage for faster restocking

Critical compliance warning: Simply routing Chinese-made goods through a third country (transshipment) is illegal and subject to severe penalties. The goods must be "substantially transformed" in the alternative country to qualify for a different country of origin.

CBP actively investigates transshipment schemes, and penalties include:

• Seizure of goods
• Fines up to four times the duty owed
• Criminal prosecution

3. First Sale valuation

Under CBP regulations, if your supply chain involves a middleman (trading company) between the factory and you, you may be able to declare the "first sale" price (factory to middleman) as the customs value rather than the price you pay (middleman to you). This legally reduces the dutiable value of your goods. First Sale requires documentation proving the transaction is a genuine arm's-length sale.

4. Foreign Trade Zones (FTZ)

FTZ warehousing allows you to defer duty payment until goods enter U.S. commerce. While this does not reduce the duty rate, it improves cash flow --- particularly valuable for FBA sellers who may hold 60 to 90 days of inventory before it sells. Some third-party logistics providers offer FTZ services compatible with FBA replenishment workflows.

5. Duty drawback on exports

If you sell FBA inventory internationally (Amazon.ca, Amazon.co.uk), you may be eligible for duty drawback --- a refund of up to 99% of duties paid on goods that are subsequently exported. This is an underutilized strategy that can recover significant costs for sellers with cross-border sales. Learn more about multi-jurisdiction duty rates in our guide to U.S. tariffs on China.

How Does HS Code Classification Affect Your FBA Duty Rate?

The Harmonized System (HS) code assigned to your product determines every duty rate that applies to it. A single digit difference in classification can mean the difference between a 17.5% total duty and a 40% total duty.

Yet many FBA sellers either accept whatever code their freight forwarder assigns or guess based on product description alone --- both approaches create significant financial risk.

Every product imported into the United States must be classified under a 10-digit Harmonized Tariff Schedule (HTS) code, structured as follows:

• Digits 1--6: Internationally standardized HS code (same worldwide)
• Digits 7--8: U.S.-specific subdivision that determines the MFN duty rate
• Digits 9--10: Statistical suffix; determines Section 301 applicability

To understand how HS codes work and how to read them correctly, see our guide to reading HS codes.

Common FBA classification mistakes

• Multi-material products: A phone case made of silicone with a metal ring classifies differently depending on which material gives it "essential character." Silicone primary = HS 3926.90; metal primary = HS 7326.90.
• Sets vs. individual items: A "kitchen utensil set" may classify differently from its individual components. The set classification follows the item giving the set its essential character.
• Functional vs. decorative: A decorative LED light string classified as "lighting" (HS 9405, ~3.9% MFN) versus "festive articles" (HS 9505, Free MFN) carries a meaningful duty difference.

If your product is classified under Chapter 85 (electrical machinery) or Chapter 73 (iron/steel articles), the Section 301 rates are almost certainly 25% (Lists 1-3). Verify your classification against the USTR list before ordering.

What Are the Biggest Tariff Risks for FBA Sellers in 2026?

The tariff landscape in 2026 is more complex than at any point since Section 301 tariffs were first imposed in 2018, and FBA sellers face specific risks that traditional importers do not encounter due to their reliance on Amazon's fulfillment infrastructure and lean inventory models.

Understanding these risks is essential for protecting your margins and avoiding compliance penalties that can range from $5,000 to $10,000 per violation.

"We're seeing a significant increase in penalty cases involving e-commerce sellers who accepted HS codes from their suppliers without independent verification. The cost of a single misclassification audit routinely exceeds $25,000 when you include penalties, retroactive duties, and legal fees." — Jennifer Diaz, Chair of International Trade Practice, Diaz Trade Law

Risk 1: Misclassification penalties

CBP uses algorithmic screening to flag entries where the declared HS code does not match the product description, value, or historical import patterns. If your customs broker classifies your silicone kitchen tools under a catch-all code that carries a lower duty rate, CBP can reclassify and retroactively assess duties plus a penalty of up to four times the underpaid amount. For a $20,000 shipment with a 25% underpayment, that penalty reaches $20,000.

Risk 2: Section 301 list changes

The USTR periodically reviews and modifies Section 301 tariff lists. Products can be added, removed, or moved between lists (changing from 7.5% to 25% or vice versa). Monitor the USTR Section 301 portal and consider subscribing to trade compliance alerts from services like Sandler, Travis & Rosenberg or Flexport.

Risk 3: Inventory stranded at customs

If your customs entry is flagged for examination, your shipment can be held at the port for 5 to 15 business days. For FBA sellers running lean inventory, this creates stockout risk that directly impacts Best Seller Rank, Buy Box eligibility, and revenue. Maintain at least 30 days of safety stock and factor customs clearance delays into your reorder timeline.

Risk 4: Transfer pricing scrutiny

CBP is increasingly scrutinizing the declared value of Chinese imports. If your declared value appears artificially low relative to the retail price or historical declarations for similar goods, your shipment may be flagged for a value audit. Always declare the actual transaction value and maintain purchase orders, invoices, and payment records for at least five years.

Step-by-Step: How to Calculate and Pay FBA Import Duties

For FBA sellers who are importing for the first time or want to formalize their process, the following step-by-step workflow covers every action from product sourcing to duty payment and record-keeping compliance. Following this process before placing your next order can prevent the most common (and most expensive) mistakes new importers make.

Step 1: Identify your HS code. Use the HS code search tool or consult a licensed customs broker. Do not rely on your supplier's classification --- they are incentivized to declare a lower-duty code.

Step 2: Look up total duty rate. Check the MFN rate on the USITC Harmonized Tariff Schedule, the Section 301 rate on the USTR search tool, and add the 10% IEEPA tariff. Use our duty calculator to see all three layers combined.

Step 3: Calculate landed cost. Add freight, insurance, customs fees (MPF, HMF), broker fees, and domestic delivery to the duty total. Compare your landed cost per unit against your expected Amazon selling price minus referral fees and FBA fees.

Step 4: Set up import infrastructure. Obtain a continuous customs bond (approximately $300-$600/year), engage a licensed customs broker, and ensure your EIN (Employer Identification Number) is registered with CBP.

Step 5: Ship DDP, not DAP. Always use Delivered Duty Paid (DDP) shipping terms for FBA shipments. Under DDP, your freight forwarder handles customs clearance and duty payment on your behalf (using your bond), and the shipment arrives at Amazon's warehouse with all duties paid. Amazon warehouses reject DAP shipments where the receiver would need to pay duties.

Step 6: Maintain records. CBP requires importers to retain all entry documentation, invoices, payment records, and correspondence for five years from the date of entry. Digital records are acceptable.

What Is the Impact of DDP vs. DAP Shipping on FBA Duties?

The impact of DDP (Delivered Duty Paid) vs. DAP (Delivered at Place) shipping on FBA duties is decisive: DDP is mandatory for all FBA shipments because Amazon fulfillment centers will not accept shipments with outstanding duty obligations.

Feature	DDP (Delivered Duty Paid)	DAP (Delivered at Place)
Who pays duties	Seller (via freight forwarder/broker)	Receiver expected to pay
Customs clearance	Handled by seller's broker before delivery	Must be handled at destination
FBA compatibility	Accepted at all FBA warehouses	Rejected --- shipment returned or abandoned
Cash flow	Duties prepaid or deducted from customs bond	Duties due on arrival
Risk level	Standard --- clean customs release on arrival	High --- total loss of shipment cost
Recommended for FBA	Yes (required)	No (never use for FBA)

Under DDP terms, your freight forwarder or customs broker clears the goods through customs, pays all duties and taxes using your customs bond, and delivers the shipment to the FBA warehouse with a clean customs release. The cost of duties is either prepaid by the forwarder (and billed to you) or deducted from your customs bond.

Under DAP terms, the shipment arrives at the destination with duties unpaid, and the receiver is expected to handle customs clearance. Since Amazon refuses to act as IOR or pay duties on behalf of sellers, DAP shipments to FBA warehouses are rejected and returned or abandoned --- resulting in total loss of the shipment cost plus potential storage and return fees.

According to 2026 data from Unicargo, sellers using optimized DDP forwarding with consolidated ocean freight are saving 15% to 20% on combined duty and freight costs compared to sellers using fragmented air shipments or unoptimized forwarding arrangements.

Summary and Next Steps

The bottom line: Amazon FBA sellers sourcing from China face a 20% to 55% total duty burden in 2026, and there is no way to avoid paying these duties --- but there are legal strategies to minimize them and accurate calculations to protect your margins.

Start by looking up your product's HS code using the HSRates HS Code Lookup, then run a landed cost estimate with the Duty Calculator before placing your next purchase order. If your duty exposure exceeds 30%, consult a licensed customs broker about reclassification, origin diversification, or First Sale valuation strategies.

Key Takeaways

• Total duty burden: Chinese-sourced FBA products face 20% to 55% combined duties in 2026, stacking MFN rates, Section 301 tariffs, and the IEEPA surcharge.
• You are the Importer of Record: Amazon never pays duties on your inventory. Every shipment must arrive at FBA warehouses with duties fully paid under DDP terms.
• De minimis is dead: The $800 duty-free exemption no longer exists. Every shipment from China requires formal customs entry and full duty payment regardless of value.
• Landed cost is your survival metric: A $2.50 factory-cost phone case becomes $3.88 landed after duties, freight, and customs fees --- a 55% increase that must be calculated before ordering.
• Legal tariff engineering works: Reclassification, origin shifting, First Sale valuation, and FTZ warehousing can reduce duty exposure by 10 to 25 percentage points without compliance risk.

FAQ

Does Amazon pay import duties on FBA inventory?

No. Amazon never acts as the Importer of Record and never pays duties on seller inventory. You, the seller, are legally responsible for all import duties, taxes, and customs compliance. All shipments to FBA warehouses must arrive with duties fully paid under DDP (Delivered Duty Paid) shipping terms. Shipments arriving with unpaid duties are rejected.

How do I find the correct HS code for my FBA product?

Start with the HS code search tool on HSRates to identify the six-digit HS code for your product category, then cross-reference with the USITC Harmonized Tariff Schedule for the full 10-digit HTS code. For products that could fall under multiple classifications, consult a licensed customs broker. A binding ruling request to CBP (Form 177) provides a definitive classification that protects you from reclassification penalties.

Can I avoid Section 301 tariffs by shipping through a third country?

No. Routing Chinese-manufactured goods through Vietnam, Malaysia, or any other country without substantial transformation is illegal transshipment. CBP actively investigates these schemes using import data analytics, and penalties include seizure of goods, fines up to four times the duty owed, and criminal charges. To legally avoid Section 301 tariffs, the product must be manufactured (not just repackaged or relabeled) in a non-China country.

What happens if I undervalue my FBA shipment to reduce duties?

Declaring a customs value below the actual transaction price is customs fraud, a federal offense carrying penalties of up to $10,000 per violation and potential criminal prosecution. CBP uses statistical modeling to flag shipments with abnormally low declared values relative to product type, origin, and historical data. If flagged, you face retroactive duty assessment, penalties, and potential loss of import privileges.

How much does it cost to set up as an FBA importer for the first time?

The minimum setup cost for a new FBA importer includes a continuous customs bond ($300--$600/year), customs broker engagement (typically $150--$300 per entry with no upfront fee), and ISF filing for ocean shipments ($25--$60 per filing).

Total first-year fixed costs are approximately $500--$1,000 before any duties on actual shipments. Many freight forwarders offer bundled services that include brokerage, bonding, and ISF filing for a single per-shipment fee.

Next Steps for FBA Sellers

Import duties are a permanent cost of doing business as an FBA seller sourcing from China. The sellers who maintain healthy margins in 2026 are those who calculate landed cost before ordering, classify products correctly, and use legal tariff optimization strategies to minimize their duty burden.

Start by looking up the duty rates for your specific products using our duty calculator, then review the full tariff schedules for your product categories.

If you source cables and connectors, kitchen articles, fitness equipment, toys, or clothing, the category pages on HSRates show you the exact US, EU, and UK duty rates side by side --- useful if you sell on Amazon's international marketplaces as well.

For a deeper understanding of the de minimis changes and how they affect small shipments, read our dedicated guide on why de minimis is dead. For a broader view of the U.S.-China tariff situation, see our 2026 U.S. tariffs on China overview.