How to use this page

This is the topic hub for the SKYCARGO blog. Start with the three foundation reads, then go to the section that matches your stage. Every article is written to the rules in force in 2026; rates and regulations are subject to the disclaimer in each article and the latest official notices.

Start here: how duty is calculated and who pays

How US Import Tariffs Are Calculated: From HS Code to the 15% Reciprocal Tariff, One Shipment Worked Through End to End — One shipment, every duty line, worked through.
Importer of Record (IOR) Explained: Duties, Entry Filing, the Customs Bond, and What a Taiwanese Exporter Should Look For in a US Importer — The IOR’s duties, the bond, and who to appoint.
Taiwan-US Trade Deal: What the 15% Reciprocal Tariff Means, and Where to Check Current Rates Before You Ship — Where to check the current rate before shipping.

Classification, valuation and origin

HTS Classification for Taiwan Exporters: The Cost of Getting It Wrong, and How a Binding Ruling Locks In the Answer — What misclassification costs and how to lock the answer.
US Customs Valuation: How Transaction Value Works, and Why Freight and Insurance Stay Out of the Dutiable Value — Whether freight and insurance are dutiable.
Made in Taiwan: What Substantial Transformation Really Requires, and Why Repacking Doesn’t Count — Repacking does not make it Taiwanese.
AD/CVD for Taiwan Exporters: High-Risk Product Categories and the Pre-Shipment Checklist — Check the lists before you quote.

Filing, exams and compliance duties

ISF 10+2 Explained: The 24-Hours-Before-Loading Rule for US Ocean Imports — The 24-hours-before-loading filing.
CBP Cargo Exams: X-Ray, Tailgate, and Intensive — Who Gets Picked and Who Pays — Three exam levels, who gets picked, who pays.
Customs Bonds Are Not Insurance: Single Entry vs Continuous, and What the Surety Takes Back — Single entry or continuous — how to choose.
CBP Reasonable Care: The Importer’s Legal Duty, Penalty Tiers, and a 10-Point Annual Self-Audit Checklist — The legal duty and an annual self-audit.
CBP Prior Disclosure: Correcting Past Entry Errors Before Customs Finds Them — Why correcting first changes the penalty.
CTPAT Certification: Real Benefits, Real Costs, and What Small Importers Should Do Instead — Whether your volume justifies it.
Section 301 and Transshipment Compliance: Why “Made in Taiwan” Requires Substantial Transformation, Not a Relabel — Substantial transformation and the proof.

Policy changes and special categories

The $800 De Minimis Exemption Is Gone: What the Repeal Means for D2C Parcels and B2B Importers — What the repeal changes for parcels and B2B.
Duty Drawback: Getting US Import Duties Back When Your Goods Are Re-Exported — Getting duties back on re-exported goods.
Importing Apparel into the US: Fiber Content, Country of Origin, RN Numbers, and Care Labels — Four mandatory label elements on apparel.
Importing Electronics into the US: FCC Certification vs SDoC, and Why CE Doesn’t Count — FCC’s two tracks, and why CE doesn’t count.
Multi-Country Supply Chains in the Tariff War: The Logistics Reality of China-Plus-One — China-plus-one logistics and the origin red line.

Small batches and trial orders

Samples, Trial Orders and Formal Entry: Where the Lines Are Now — Samples, express and formal entry — the lines.
DDP vs DAP vs DDU: Who Pays the Duty, Where Risk Transfers, and the Truth About “All-Inclusive Tax” Deals — Who pays duty and where risk transfers.

Next step

For business cargo, compliance and quotes, ask SKYCARGO for a quote — we reply within one working day. For personal consolidation, use our sister service SHIPTW.

This hub lists 21 articles; posts are scheduled through 25 September 2026 and each link goes live on its publication date.