Learning Center
Tariff Guides & Glossary
Everything you need to understand U.S. tariff policy, HS code classification, and import duty calculations.
Glossary
Key terms in tariffs, trade policy, and customs compliance.
Browse HTS Codes
Search and explore all 29,794 HTS product codes.
Glossary
View all →ACE Portal (Automated Commercial Environment)
The ACE Portal is CBP's mandatory system for electronic trade filing, duty payment, and cargo tracking. Required for IEEPA refunds. Learn how to register and use it.
Antidumping Duty (AD)
What is an antidumping duty? Learn how AD works, how it differs from ordinary tariffs, and why it can create major additional duty exposure for importers.
Balance of Payments (BOP)
Balance of payments (BOP) measures all economic transactions between a country and the world. It is the key legal concept in the Section 122 tariff challenge.
Bonded Warehouse
A bonded warehouse lets you store imports for up to 5 years without paying duties. Learn how they work and why they matter in the 2026 tariff environment.
CAPE Portal (Consolidated Administration and Processing of Entries)
The CAPE Portal is CBP's new ACE module for processing $166B in IEEPA tariff refunds. Learn how it works, the mid-April 2026 launch target, and what importers need to do.
Country of Origin
Country of origin determines tariff rates, trade agreement eligibility, and marking rules. Learn how CBP determines origin and common pitfalls.
Customs Bond
A customs bond guarantees you'll pay import duties to CBP. Required for all commercial imports over $2,500. Learn types, costs, and 2026 tariff impacts.
De Minimis Threshold
What is the de minimis threshold? Learn about the $800 Section 321 rule and the 2025 suspension of duty-free treatment.
Duty Drawback
Duty drawback refunds up to 99% of tariffs on imported goods that are re-exported. Learn the types, filing process, and why it matters in 2026.
Entry Summary (CBP Form 7501)
What is an entry summary? Learn what CBP Form 7501 does, who files it, what data it contains, and why it matters for duties, liquidation, and customs compliance.
HS Code (Harmonized System Code)
Learn what HS codes are, how they work, and why they matter for import/export classification.
IEEPA (International Emergency Economic Powers Act)
What is IEEPA? Learn how the International Emergency Economic Powers Act is used for tariffs and the SCOTUS challenge.
Landed Cost
What is landed cost? Learn how to calculate the total cost of importing products including duties and fees.
Most Favored Nation (MFN) Rate
Most Favored Nation (MFN) rate is the standard WTO tariff rate and the baseline for all U.S. import duties. Learn how MFN rates work in 2026.
Reciprocal Tariffs
Understanding reciprocal tariffs: the 2025 framework, affected countries, and how rates are determined.
Reliquidation
Reliquidation is CBP's process of reopening import entries to correct duties. Key to understanding IEEPA tariff refunds in 2026.
Section 122 (Trade Act of 1974)
Section 122 of the Trade Act of 1974 authorizes temporary 15% import surcharges for 150 days. Learn how it works and why it matters in 2026.
Section 232 (National Security Tariffs)
Section 232 national security tariffs impose 25% duties on steel and aluminum imports. Learn how they work, current rates, and legal status in 2026.
Section 301 Tariff Exclusion
Section 301 tariff exclusions exempt specific Chinese imports from 7.5-25% duties. 178 product exclusions extended to November 2026. Learn how to claim them.
Section 301 Tariffs
Understanding Section 301 tariffs: how they work, current rates, and impact on U.S. imports.
Tariff Engineering
What is tariff engineering? Learn how legal product-design and configuration changes can alter customs classification and reduce duty exposure.
Tariff Rate Quota (TRQ)
Tariff rate quotas (TRQs) apply lower duties within a quota volume and higher duties beyond it. Learn how TRQs work for agricultural imports.
Tariff Stacking
Tariff stacking compounds multiple tariff programs on a single import. Chinese goods in 2026 can face 50%+ combined rates from Section 301, 122, and 232.
Trade Remedy (Antidumping & Countervailing Duties)
Trade remedies (antidumping and countervailing duties) protect U.S. industries from dumping and subsidies. Learn AD/CVD basics and how they stack with tariffs.
Guides
First-Time Importer Checklist: Everything You Need Before Your First U.S. Shipment
First-time importer checklist for 2026: importer of record, HS code, customs bond, documentation, ACE filing, and tariff stacking basics before your first U.S. shipment.
Rules of Origin in Global Supply Chains: How Origin Determination Affects Your Tariff Rates
Comprehensive guide to rules of origin in trade agreements including USMCA. Learn tariff shift rules, regional value content calculations, certification requirements, and how to qualify for preferential duty rates.
The Complete Import Compliance Checklist: 2026 Guide for U.S. Importers
Complete import compliance checklist for U.S. importers covering customs bonds, HS codes, duty assessment, documentation, regulatory compliance, entry procedures, and recordkeeping.
Import Export Documentation: Complete Checklist & Guide (2026)
Complete checklist of documents required for US imports and exports. Covers commercial invoices, bills of lading, customs forms, and compliance paperwork.