Customs Documents for an Amazon FBA Import in 2026

By Bernardo Campelo, Forbes Business Council E-Commerce Leader, Amazon SPN Certified provider, Amazon SP-API authorized partner, and Founder of PrepVia.

A container does not move on a purchase order. It moves on a stack of documents that have to exist, agree with each other, and be filed on time, and since the de minimis exemption was suspended for every country on August 29, 2025 (CBP made the suspension indefinite on June 24, 2026, and the law ends the exemption on July 1, 2027), every commercial shipment clears as a customs entry, informal up to 2,500 dollars and formal above it, so a container always goes through the formal version of that stack. This is the list, in the order it is needed, with the one document that most sellers get wrong at the end: the packing list the dock actually uses.

The Documents, in Order

The Two Numbers on Every Entry

Duty follows the HTS code and the country of origin, not the size of the shipment. On top of duty, every formal entry carries the merchandise processing fee, 0.3464 percent of the entered value, minimum 33.58 dollars and maximum 651.50 dollars through September 30, 2026 (34.58 and 670.86 dollars from October 1, 2026), and ocean entries add the harbor maintenance fee at 0.125 percent of value. Classification is where the money is decided: two adjacent HTS codes can carry very different rates, and the code is your declaration under DAP or the forwarder's under DDP. Our guide to DDP vs DDU to a prep center explains who owns that decision in each case.

The Filings Sellers Forget

Three categories of product carry a second agency on top of Customs. Food, beverages, supplements and cosmetics fall under the FDA, and food shipments need a prior notice filed before arrival and a registered facility on record. Consumer products regulated by the CPSC need a certificate of compliance, and for children's products that is a Children's Product Certificate backed by third-party testing. Since July 8, 2026 the importer also has to eFile that certificate data with the entry, with no de minimis exemption; products entered from a foreign trade zone follow on January 8, 2027. Anything made of wood, from a cutting board to a picture frame, can trigger a Lacey Act declaration. Electronics that emit radio frequency need FCC compliance. None of these are filed with Amazon at entry. They are conditions of entry with Customs and the partner agencies, and Amazon may ask for the same certificates when you list the product. For the other agencies, a missing filing can hold the container at the port while free time burns. The CPSC eFiling works differently for now, by the agency's own account: its eFiling FAQ says that at this time the CPSC does not intend to ask CBP to deny entry solely for a missing eFiling, and that it does not intend initially to have ACE send reject messages for missing data, only warnings. That is a stated intention the CPSC can change, and the agency still enforces the certificate requirement and can ask CBP to seize non-compliant products.

The Packing List Is the Dock's Document

Everything above gets the container released. One document gets it received: the packing list. A dock counts cartons as they come off the container and matches them to a list. If the list says "1 lot, 12,000 pcs" the count is meaningless. If it says carton 1 to 200 hold SKU A at 48 units, cartons 201 to 350 hold SKU B at 24 units, with weights and dimensions, the dock can verify the shipment in an afternoon, flag the shortfall while the drayage carrier is still on site, and palletize by SKU for prep.

What the Dock Needs From the Import File

Frequently Asked Questions

What documents do I need to import products for Amazon FBA?

A commercial invoice and a packing list from the supplier, an Importer Security Filing transmitted at least 24 hours before the container is loaded at the foreign port, the bill of lading or air waybill, a customs bond, and the entry filed by a licensed broker with HTS classification and value. Regulated products add agency filings: FDA prior notice for food, CPSC certificate data eFiled at entry for regulated consumer products, Lacey Act declarations for wood, FCC compliance for electronics.

What is the ISF and what happens if it is late?

The Importer Security Filing, often called 10+2, is a set of data elements about the shipment and the parties that must be transmitted to Customs at least 24 hours before the cargo is laden on the vessel at the foreign port. It applies to ocean freight. Late, inaccurate or missing filings carry penalties of up to 5,000 dollars per violation and can cause the container to be held for examination on arrival.

How is duty calculated on an FBA import?

Duty is the HTS rate for the product and its country of origin applied to the entered value on the commercial invoice, plus any additional tariffs in force for that origin. Every formal entry also pays the merchandise processing fee, 0.3464 percent of value, minimum 33.58 dollars and maximum 651.50 dollars through September 30, 2026 (34.58 and 670.86 dollars from October 1, 2026), and ocean entries add the harbor maintenance fee at 0.125 percent. Classification decides the rate, which is why it should be done per SKU with a written rationale before the first shipment.

What does the prep center need from my customs paperwork?

Not the entry itself. The dock needs the packing list carton by carton with SKU, units, weights and the ASIN map, the bill of lading and container numbers to match the delivery to the release, confirmation that the container has been released before drayage is dispatched, and any regulatory or handling flags. The rest of the file stays with you and your broker.