# Landed-cost and customs guides | LandEdge HQ Source: https://landedgehq.com/blog/ October 15, 2026 ## [How long must DTC importers keep customs records?](2026-10-15-customs-recordkeeping-five-year-rule-dtc-importers/index.md) US customs law requires importers to keep entry records for five years, and the list of what counts as a record is wider than most DTC brands expect. The brands that survive audits are the ones whose records are findable, not just kept. October 16, 2026 ## [How do related party prices affect customs valuation for importers?](2026-10-16-related-party-pricing-customs-valuation-importers/index.md) When an importer buys from a related supplier, customs asks whether the relationship influenced the price. Transaction value survives if the importer can show the price was settled as if between strangers, or matches accepted test values. October 17, 2026 ## [How do assists and tooling costs change the customs value of imported goods?](2026-10-17-assists-tooling-costs-customs-value/index.md) When a buyer supplies tooling, molds, materials, or design work to a foreign producer for free or below cost, customs treats that help as an assist, and its value is added to the customs value of the finished goods. October 18, 2026 ## [When do royalties and licence fees have to be added to customs value?](2026-10-18-royalties-licence-fees-customs-value/index.md) A royalty or licence fee paid by the buyer must be added to customs value when it is related to the imported goods and the buyer has to pay it as a condition of the sale. Getting that test wrong in either direction costs importers real money. October 19, 2026 ## [How do post entry corrections fix customs value mistakes?](2026-10-19-post-entry-corrections-customs-value/index.md) Every importer makes entry errors. The difference between a correction and a violation is timing, disclosure, and paperwork. Post entry amendments, prior disclosures, and protests each fix a different kind of mistake, and using the wrong one wastes the protection it offers. October 20, 2026 ## [How does duty free treatment for American goods returned actually work?](2026-10-20-american-goods-returned-duty-free-imports/index.md) Goods made in the US, exported, and later returned without being improved abroad can re enter duty free under the American goods returned provisions. The saving is worthwhile, and the proof burden, showing the goods are the same US goods and were not advanced in value, is where claims fail. October 21, 2026 ## [First sale valuation: paying duty on the factory price, legally](2026-10-21-first-sale-valuation-duty-savings/index.md) When goods pass through a middleman before reaching the importer, duty is usually charged on the price the importer paid. A valid first sale structure lets duty rest on the earlier factory price instead. This guide explains the conditions that make it hold up. October 22, 2026 ## [Importer Security Filing basics: the 10 plus 2 data ocean carriers need before loading](2026-10-22-importer-security-filing-basics-importers/index.md) For ocean shipments to the United States, security filing data must reach customs before the vessel loads at the foreign port. Importers own most of that data and most of the penalties. This guide explains the Importer Security Filing in plain terms and where filings go wrong. October 23, 2026 ## [Wood packaging rules for imports: keeping pallets and crates from stopping your shipment](2026-10-23-wood-packaging-rules-imports-ispm15/index.md) More shipments are delayed by their pallets than by their paperwork. Wood packaging material is regulated worldwide to stop plant pests, and non compliant wood can mean treatment, destruction, or re export of the whole consignment. This guide explains the ISPM 15 standard and the checks importers should put in supplier instructions. October 24, 2026 ## [Dual use goods and export screening basics for everyday importers and distributors](2026-10-24-dual-use-goods-export-screening-basics/index.md) Products with ordinary commercial uses can also have military or weapons related uses, and export rules treat some of them as controlled dual use goods. Distributors who never think of themselves as exporters can still break the rules. This guide explains the concept, the common categories, and a basic screening habit for sales and shipments. October 24, 2026 ## [Sanctions screening for supplier lists: a practical routine for importers who are not lawyers](2026-10-24-sanctions-screening-supplier-lists/index.md) An importer can breach sanctions rules by buying from a listed party, using a blocked intermediary, or shipping through a route that serves a sanctioned end user, often without any intent to do so. This guide gives a practical screening routine for supplier lists, payments, and shipments that a small trade team can actually run. October 23, 2026 ## [Forced labour rules for importers: building a supply chain file that can answer the question](2026-10-23-forced-labour-rules-importer-evidence/index.md) Importers in major markets now face laws that can block goods made with forced labour, with the burden effectively on the importer to show clean sourcing for high risk goods. Good intentions are not evidence. This guide explains what these regimes ask for and how to build traceability that holds up before a shipment is detained. October 22, 2026 ## [Rules of origin and supplier declarations: proving where your goods really come from](2026-10-22-rules-of-origin-supplier-declarations-guide/index.md) Preferential duty rates depend on origin, and origin depends on evidence. Supplier declarations are the paperwork backbone of that evidence, and most importers collect them badly or not at all. This guide explains what a good declaration covers and how to manage them across a supplier base. October 21, 2026 ## [Bonded warehouses: deferring duty until goods actually sell](2026-10-21-bonded-warehouse-basics-importers-cash-flow/index.md) A bonded warehouse lets an importer store goods without paying duty until they leave for domestic sale, and pay nothing at all on goods re exported. For seasonal or slow moving imports, the cash flow difference is real. This guide explains how bonding works and when it pays. October 20, 2026 ## [Are freight and insurance added to customs value on imports?](2026-10-20-freight-insurance-customs-value-imports/index.md) Whether international freight and insurance are part of the dutiable customs value depends on the valuation system and the shipping terms, and the US and EU answers differ. Importers trading in both directions need to know which costs ride into their duty bill and which stay out. October 19, 2026 ## [How do discounts and rebates affect customs value?](2026-10-19-customs-value-discount-rebates-imports/index.md) Not every discount reduces customs value, and not every rebate increases it. The treatment turns on when the price was agreed, whether the discount was known at import, and whether the payment flows back to the seller or somewhere else entirely. October 18, 2026 ## [How does customs value related party purchases when buyer and seller are connected?](2026-10-18-customs-value-related-party-purchases/index.md) When an importer buys from a related seller, such as a parent company or sister factory, customs can question whether the relationship influenced the price. The importer must be ready to show the transfer price is acceptable as customs value. October 17, 2026 ## [How can first sale valuation lawfully lower the duty paid on imported goods?](2026-10-17-first-sale-valuation-lower-duty/index.md) First sale valuation lets an importer declare customs value on the price of the first sale in a multi tier chain, rather than the final price paid to the middleman, cutting the duty base when the program rules are met and documented. October 16, 2026 ## [What are the country of origin marking rules for imported goods sold online?](2026-10-16-country-of-origin-marking-rules-online/index.md) Origin marking rules require imported goods to show their country of origin clearly and permanently, and online listings carry their own disclosure duties. Unmarked goods can be held, marked at your cost, or refused. October 15, 2026 ## [What is a CBP binding ruling letter, and when should a DTC brand ask for one?](2026-10-15-cbp-binding-ruling-letter-dtc-brands/index.md) A CBP binding ruling letter settles classification, origin, or valuation questions before you ship. For products with real duty at stake, the ruling converts an argument into a number you can price against. October 14, 2026 ## [What is a CBP liquidated damages claim, and how do importers mitigate it?](2026-10-14-cbp-liquidated-damages-claims-mitigation/index.md) Liquidated damages claims arise when an importer breaches bond conditions: a late filing, a missed redelivery, an ignored notice. The claimed amounts start high, and mitigation through petitions is where they are actually decided. October 13, 2026 ## [Post summary correction vs CBP protest: which one fixes your entry?](2026-10-13-post-summary-correction-vs-cbp-protest/index.md) A post summary correction fixes errors before liquidation, a protest challenges CBP after it. Using the wrong tool can forfeit your remedy entirely. October 12, 2026 ## [When should DTC brands file a CBP protest?](2026-10-12-when-dtc-brands-file-cbp-protest/index.md) A CBP protest under 19 USC 1514 can recover overpaid duties, but the 180-day deadline is unforgiving. When to file and how to build one that wins. October 11, 2026 ## [What is a Type 86 entry and when should DTC brands use it?](2026-10-11-type-86-entry-dtc-brands-when-to-use/index.md) Type 86 entries clear low-value shipments fast, but the rules are specific. When DTC brands should use them, what the limits are, and where importers get tripped up. October 10, 2026 ## [How do you keep DDP checkout totals accurate when duty rates keep changing?](2026-10-10-ddp-checkout-duty-rate-changes/index.md) DDP promises the customer a final price. When tariff rates move weekly, how to keep that promise without bleeding margin. October 9, 2026 ## [What does UFLPA forced-labor documentation require from importers?](2026-10-09-uflpa-forced-labor-documentation-importers/index.md) The Uyghur Forced Labor Prevention Act presumes certain goods are tainted. What documentation CBP expects and how importers build an admissibility package. October 8, 2026 ## [How does the importer security filing (ISF-10+2) affect ocean import compliance?](2026-10-08-isf-10-plus-2-ocean-import-compliance/index.md) Your ocean freight cannot sail until the ISF is filed. What the 10+2 data elements are, who files them, and how late or wrong filings become penalties. October 7, 2026 ## [When should a DTC brand file a protest against a CBP duty decision?](2026-10-07-cbp-form-19-protest-duty-decision/index.md) CBP liquidated your entry at a higher duty rate than you expected. You do not have to accept it. The protest process gives importers a formal path to challenge the decision, but the 180-day clock starts immediately. October 6, 2026 ## [What are reconciliation entries and when do DTC importers need them?](2026-10-06-reconciliation-entries-dtc-importers/index.md) Some import values cannot be known when the goods arrive. Reconciliation lets you file now and finalize later. How it works, when DTC brands need it, and the deadlines that matter. October 5, 2026 ## [What happens during a CBP audit of a DTC brand's import entries?](2026-10-05-cbp-audit-dtc-import-entries/index.md) A CBP audit reviews your classifications, valuations, and origin claims across years of entries. What the process looks like and how DTC brands prepare. October 4, 2026 ## [What happens when CBP rejects your entry summary?](2026-10-04-cbp-entry-summary-rejection/index.md) A rejected entry summary stops the import clock. Why CBP rejects filings, what the rejection notice tells you, and how to fix it fast. October 3, 2026 ## [How do you audit your customs broker's entries before CBP does?](2026-10-03-audit-customs-broker-entries-before-cbp/index.md) Your broker files in your name, but the liability is yours. A practical entry-audit routine: what to check, how often, and the red flags that mean your broker needs a conversation. ## Get a free landed-cost audit We map your duty exposure SKU by SKU and you keep the report either way. [Request the free audit](mailto:hello@landedgehq.com?subject=Free%20landed-cost%20audit%20-%20landedgehq.com)