Definition
U.S. Customs and Border Protection (CBP) is the federal law enforcement agency within the Department of Homeland Security responsible for regulating and facilitating international trade. CBP collects import duties, enforces trade laws, and ensures that all goods entering the United States comply with applicable regulations. In 2025, CBP collected approximately $264 billion in duties, taxes, and fees.
Why It Matters for Importers
Every product that enters the United States goes through CBP. The agency determines whether your goods can enter, what duties you owe, and whether your shipment complies with U.S. trade laws. CBP has the authority to examine, detain, seize, or deny entry to any shipment.
CBP also enforces regulations on behalf of over 47 other government agencies, including the FDA, USDA, EPA, and CPSC. Your customs broker serves as your representative to CBP, filing entries, paying duties, and resolving issues on your behalf.
Key Details
- Duty collection: CBP collects all import duties, taxes, merchandise processing fees, and harbor maintenance fees.
- Compliance enforcement: CBP audits importers through Focused Assessments and issues penalties for violations including misclassification, undervaluation, and country of origin fraud.
- ACE system: All customs entries are filed through CBP's Automated Commercial Environment (ACE) portal.
- Reasonable care: CBP expects importers to exercise "reasonable care" in classifying, valuing, and declaring their merchandise — a legal obligation.
Understanding CBP's role is fundamental to importing. Learn how a customs broker works with CBP on your behalf.
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