Selling to customers in the United States can be a significant opportunity for a small European brand. But getting an order across the Atlantic involves more than choosing a courier and printing a shipping label. Customs classification, import duties, country of origin, documentation and responsibility for taxes all affect the final cost of a shipment.
The rules have also changed considerably. The U.S. has suspended the de minimis exemption that previously allowed many shipments valued at $800 or less to enter duty free. Tariff measures have since been revised again, making it important to check the rules for each product rather than rely on a general estimate.
For businesses shipping from Portugal or elsewhere in the EU, here is how to approach the process.
1. Identify your product’s customs code
Before calculating duties or booking a shipment, you need to identify the correct customs classification for each product.
Goods are classified using the Harmonized System (HS), an international system of product codes. The first six digits are shared internationally, while the United States uses its own additional digits in the Harmonized Tariff Schedule (HTS). The full U.S. classification is generally ten digits.
The code matters because it determines the standard import duty, whether additional tariffs apply and whether the product is subject to specific import requirements.
You can search for your product using the U.S. International Trade Commission’s Harmonized Tariff Schedule. If the classification is unclear, the CBP Customs Rulings Online Search System allows you to look at previous decisions on similar products.
Do not simply copy the code supplied by a manufacturer or supplier. It may be valid in the country where the product was made, but the U.S. classification can differ.
2. Establish the country of origin
The country from which you ship a product is not necessarily its country of origin.
For customs purposes, origin generally depends on where the product was made or where it underwent the transformation required by the relevant rules. A product manufactured in China and shipped to the United States from a warehouse in Portugal does not automatically become Portuguese origin.
This distinction is particularly important because tariff rates can depend on origin, not just the shipping address.
For EU businesses, the European Commission’s Access2Markets portal is a useful starting point. Enter the country of origin, destination and product code to check tariffs, procedures and product requirements.
3. Understand the current U.S. tariff rules
There is no single import duty that applies to every product. The amount depends on the product’s HTS classification, country of origin and any additional measures that apply.
The U.S. tariff regime changed in 2026. Following a Supreme Court decision in February, the U.S. government stopped collecting the additional tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Other measures, including tariffs under Sections 301 and 232, remain in place.
For products originating in the European Union, a Section 301 measure introduced in July 2026 generally brings the combined standard most favoured nation duty and Section 301 duty to 10% where the standard duty is below 10%. If the standard duty is already 10% or higher, no additional Section 301 duty is applied under that measure. Certain products are exempt, and separate sector specific tariffs may also apply.
The practical point is that you should never assume a product has a universal 10% tariff. Check the precise classification and origin against the latest U.S. tariff schedule, including any additional measures listed in Chapter 99.
There is another important change for small businesses: the U.S. has suspended the de minimis exemption. Previously, qualifying shipments worth $800 or less could generally enter duty free. That exemption is now suspended for commercial imports, regardless of value. Small parcels can therefore attract duties and require customs processing too. Postal shipments have a separate entry process, so check the requirements with your postal operator before sending them.
Use the USITC tariff schedule as your primary reference. Carrier tools such as FedEx WorldTariff can also help estimate duties, but confirm the result against official U.S. sources or a customs broker.
4. Decide who pays the import duties
Before accepting an order, decide whether you or your customer will be responsible for import duties and customs charges. This should be clear at checkout and in your shipping terms.
There are two common options:
DAP (Delivered at Place): You arrange and pay for transport to the agreed destination. The customer is responsible for import clearance and any duties or taxes due when the goods arrive. This can be simpler for a small business, but customers may be surprised by additional charges if you do not explain them before purchase.
DDP (Delivered Duty Paid): You take responsibility for import clearance and the applicable duties and charges. This offers a more straightforward experience for the customer, who sees the full cost upfront. However, it requires you to have the correct arrangements in place to act as, or appoint, the appropriate importer of record and manage the customs process.
Do not offer DDP simply because a courier provides the option on its booking form. Confirm who will act as importer of record, whether a customs bond is needed and how duties will be paid.
5. Prepare your customs documents
Accurate paperwork is essential. Incomplete or vague descriptions can delay a shipment, trigger additional checks or lead to incorrect duty assessments.
For a typical commercial shipment, prepare:
Commercial invoice: Include the seller and buyer details, a clear description of each product, quantity, unit and total value, currency, HS or HTS code, country of origin and agreed Incoterm.
Packing list: Detail the contents of each package, including quantities, weights and dimensions.
Air waybill or bill of lading: The transport document issued for air or sea freight.
Additional certificates or permits: These depend on the product and may be required by U.S. regulatory agencies.
Descriptions should be specific. “Accessories” or “clothing” is not enough. State what the product actually is, what it is made from and, where relevant, how it is used.
Never understate the value or describe a commercial sale as a gift to avoid duties. The declared information must accurately reflect the transaction.
The U.S. International Trade Administration provides a useful overview and guidance on preparing a commercial invoice.
6. Check whether your product needs additional approval
Some goods face requirements beyond ordinary customs clearance.
Food, supplements, cosmetics, medical devices and certain animal products may fall under the U.S. Food and Drug Administration. Plants and agricultural products can require checks or permits from the U.S. Department of Agriculture. Toys, children's products and other consumer goods may be subject to Consumer Product Safety Commission requirements. Electronics can have additional technical and safety rules.
These requirements vary by product. Check them before taking orders or sending stock, rather than waiting for a shipment to be held at the border.
For food products, start with the FDA’s guidance on importing food.
7. Choose the right shipping method
The best option depends on the size, value and frequency of your orders.
Express courier: FedEx, UPS and DHL offer door to door delivery and can usually arrange customs brokerage. This is convenient for individual orders and smaller parcels, although brokerage and handling fees can add to the cost.
Air freight: Worth considering for larger or more valuable shipments that need to arrive faster than sea freight.
Sea freight: Usually more suitable for larger volumes, heavy products or restocking U.S. warehouses. A freight forwarder can help arrange transport, customs documentation and clearance.
Ask for a quote that separates transport, customs brokerage, duties, handling and any other charges. Comparing only the headline shipping price can give a misleading picture of the real cost.
8. Remember the European export process
If your business is based in Portugal, you also need to consider the export formalities on the European side.
An EORI number is required for customs operations in the EU. In Portugal, it is generally assigned automatically when a business first interacts with the electronic customs systems and takes the form of PT followed by its NIF. You can check the details through the Portuguese Tax Authority’s EORI page.
Commercial exports outside the EU also require an export customs declaration. Keep the export declaration and proof that the goods have left the EU, as these documents may be important for your VAT records. Your freight forwarder or customs representative can usually help with the filing.
A practical checklist before your first shipment
Before sending an order to the United States, make sure you have:
Identified the correct U.S. HTS code.
Confirmed the product’s country of origin.
Checked the current standard and additional tariff rates.
Confirmed whether the product requires permits or regulatory approval.
Agreed whether the sale is DAP or DDP.
Established who will act as importer of record.
Prepared an accurate commercial invoice and packing list.
Confirmed the customs brokerage and delivery costs.
Arranged the EU export declaration and retained proof of exit.
Useful links and official resources
U.S. customs and tariffs
European export guidance
Documentation and product compliance
Shipping to the United States is manageable, but the costs need to be understood before a product goes on sale. For a small business, the most useful investment is often a conversation with a U.S. customs broker who can confirm the classification, origin, applicable duties and importer arrangements for your specific products. Getting those details right at the beginning is considerably easier than resolving a shipment held at customs or an unexpected bill after delivery.
This guide is for general information, not legal, customs or tax advice. Tariff measures and import requirements can change. Always confirm the rules for your specific product and shipment before dispatch.