If customs requests payment of duties when you enter the United States, you must pay applicable import taxes before you can proceed with the items. Duties are charged when goods exceed duty-free limits or fall under regulated categories.
Payment is typically handled at the port of entry during inspection.
What happens
After reviewing your declaration, a CBP officer may determine that duties apply, including situations where customs requires additional declaration for certain goods.
You may be:
- Informed of the amount owed.
- Asked to provide receipts or estimates of value.
- Directed to a payment counter or processing area.
Payment may be required before you leave the customs area.
If you agree with the assessment:
- You pay the duty.
- You are allowed to keep the items and proceed.
If you do not pay:
- The items may not be released to you.
What determines the amount
Duty charges depend on:
- The value of the goods.
- The type of items (e.g., electronics, luxury goods, alcohol).
- Quantity and intended use (personal vs commercial).
- Applicable duty-free thresholds.
Certain items are subject to higher duty rates or additional restrictions.
What it may lead to
Common outcome:
- Payment completed and entry allowed with items.
Possible escalation:
- Additional inspection to verify item value, including situations where customs requires additional inspection before determining final duties.
- Adjustment of declared value if documentation is unclear.
Worst realistic outcome:
- Items withheld if payment is refused.
- Seizure of goods if misdeclaration is suspected, including cases where customs seizes undeclared merchandise during enforcement review.
- Monetary penalties for inaccurate or incomplete declaration, including situations where customs issues a fine after customs violations are identified.
Duty assessment may be based on officer evaluation if documentation is insufficient.
Common escalation triggers
- Undervaluing goods.
- Incomplete or inconsistent receipts.
- Carrying multiple high-value items.
- Declaring items after inspection begins.
What this depends on
Outcomes vary based on:
- Type and value of goods.
- Applicable federal duty regulations.
- Accuracy of declaration.
- Officer assessment during inspection.
Duty rules apply consistently across U.S. ports of entry, but valuation decisions may vary.
When federal authority applies
Duty assessment and collection are handled by U.S. Customs and Border Protection under federal authority.
All import duty decisions are made at the port of entry.
Last reviewed: April 2026
This page describes typical operational outcomes. Individual cases vary.