Landed-cost field notes

Answers for teams shipping Shopify orders across borders

Plain-English guides on HS codes, country of origin, duty-paid checkout, and EU and UK customs changes.

October 12, 2026

Country of Origin Marking Rules That Trip Up Importers Incoterms Explained: Choosing Terms That Match Your Risk Customs Valuation Methods: How Duty Is Actually Calculated Duty Drawback Explained: Recovering Duties on Re-Exported Goods Formal vs Informal Entry: Choosing the Right Filing Path Customs Bonds Explained: Single Transaction vs Continuous Country of Origin Marking Rules: Getting Labels Right Duty Drawback Claims Explained: Getting Paid Back on Re-Exports Importer of Record Responsibilities: The Full Checklist Customs Bonds for Small Importers: Continuous vs Single Transaction Country of Origin Marking Rules That Trip Up New Importers De Minimis Shipments: A Practical Checklist for Small Parcels Importer of Record vs Customs Broker: Who Is Responsible for What Bonded Warehouse vs Foreign Trade Zone: Choosing for Cash Flow Country of Origin Marking Mistakes Importers Keep Making Foreign Trade Zone Basics for Small Importers De Minimis Shipments: Planning After Rule Changes Duty Drawback Records: Keeping Returned Imports Eligible for Refunds Import Bond Sufficiency: Checking Your Bond Before Volume Grows De Minimis and Small Parcel Imports: What Sellers Need to Track Now Drawback claims: recovering duty on goods you exported again Post-entry corrections: fixing a customs entry after the goods have cleared Assists: when the molds, tooling, and designs you supply raise your dutiable value

If you supply your overseas factory with molds, tooling, or designs for free or at a discount, CBP treats that as an assist and adds its value to your dutiable value. How assists work, how to value them, and how to declare them.