Boat, utility, travel and semi-trailers · HTS 8716
Import a trailer into the United States
A trailer is a motor vehicle under U.S. safety law, so it needs an HS-7 declaration as well as a customs entry. In 2026, most trailers also carry a Section 232 steel and aluminum duty. Allied CHB, a licensed customs broker, files the entry at any U.S. port.
HTSUS heading 8716
What duty does a trailer pay?
| Subheading | Description | General rate | Section 232 list |
|---|---|---|---|
| 8716.10.00 | Trailers and semi-trailers of the caravan type, for housing or camping | Free | Yes |
| 8716.20.00 | Self-loading or self-unloading trailers for agricultural purposes | Free | No |
| 8716.31.00 | Tanker trailers and tanker semi-trailers | Free | No |
| 8716.39.00 | Other trailers for the transport of goods: van, platform, agricultural and other | Free | Yes |
| 8716.40.00 | Other trailers and semi-trailers | Free | No |
| 8716.80.10 | Farm wagons and carts | Free | Yes, separate list |
| 8716.80.50 | Other vehicles, not mechanically propelled | 3.2% | Yes |
| 8716.90.10 | Parts of farm wagons and carts | Free | Yes, separate list |
| 8716.90.30 | Castors (parts) | 5.7% | Yes |
| 8716.90.50 | Other parts | 3.1% | Yes |
The HTS has no separate line for boat trailers. We classify each trailer by its design and use. "Section 232 list" means that CBP lists the subheading as a steel or aluminum derivative in its June 2026 list (CSMS 68855869). Farm wagons and their parts are on a separate list with other rates.
| Heading | When it applies | Additional duty |
|---|---|---|
| 9903.82.09 | General rate for derivative steel and aluminum articles | 25 percent of the full value |
| 9903.82.06 | At least 85 percent of the steel or aluminum content was melted or smelted in the United States | 10 percent |
| 9903.82.05 | Product of the United Kingdom, with at least 95 percent UK-melted steel or UK-smelted aluminum | 15 percent |
| 9903.82.03 | The applicable metal is less than 15 percent of the trailer's weight | 0 percent |
Source: CSMS 68253075 and CSMS 68855869, in force since April 6 and June 8, 2026. Chapter 99 note 16(b) collects the duty in addition to any trade agreement rate, so USMCA does not remove it.
Trailers made in China
Chapter 99 heading 9903.88.03 adds a 25 percent Section 301 duty to all 8716 subheadings.
Section 301 duties of July 24, 2026
These Section 301 duties do not apply to trailers entered under the Section 232 headings 9903.82.02 and 9903.82.04 to 9903.82.26 (heading 9903.05.90). Other trailers can pay them, depending on origin.
Section 232 on trucks
The Section 232 duties on medium and heavy-duty vehicles (Proclamation 10984) do not list heading 8716. They cover road tractors and trucks, not trailers.
Metal reporting
For listed trailers, the entry reports the country where the steel was melted and poured, or the aluminum smelted and cast.
Most trailers need a formal entry
19 CFR 143.21(a) excludes from informal entry any article over $250 that is classified in Chapter 99, subchapters III and IV. The Section 232 and 301 headings are in subchapter III. A trailer over $2,500 needs a formal entry in any case.
NHTSA
Which safety standards apply to a trailer?
| Standard | Subject | Applies to |
|---|---|---|
| FMVSS 108 | Lamps, reflective devices and associated equipment | Trailers, except pole trailers and trailer converter dollies |
| FMVSS 106 | Brake hoses | Trailers, and brake hoses for them |
| FMVSS 110 | Tire selection and rims | Vehicles with a GVWR of 4,536 kg (10,000 lb) or less |
| FMVSS 120 | Tire selection and rims | Vehicles with a GVWR of more than 4,536 kg (10,000 lb) |
| FMVSS 119 | New pneumatic tires | Includes tires for special-use trailers (ST, FI and 8-12 rim or lower diameter code) |
| FMVSS 121 | Air brake systems | Trailers with air brakes, with listed exceptions |
| FMVSS 223 and 224 | Rear impact guards | Trailers and semi-trailers with a GVWR of 4,536 kg (10,000 lb) or more, with listed exceptions |
Source: the application section of each standard in 49 CFR 571. The manufacturer certifies compliance with all the standards that apply.
49 CFR 591.5
Which HS-7 box fits my trailer?
| HS-7 box | What you declare | Rule |
|---|---|---|
| Box 1 | The trailer is 25 or more years old | 49 CFR 591.5(i) |
| Box 2A | The trailer conforms and bears a certification label permanently affixed by the original manufacturer | 49 CFR 591.5(b) |
| Box 2B | The trailer was certified by its original manufacturer to all applicable Canadian safety standards and is imported for personal use, with the manufacturer's letter | 49 CFR 591.5(g) |
| Box 3 | An RI imports the trailer and brings it into conformity, with a bond equal to 150 percent of the entered value | 49 CFR 591.5(f) |
Source: NHTSA Form HS-7 (Rev. 02-2020). No box covers a trailer that conforms but has no label.
Bond for a personal-use trailer
CBP says that a labeled trailer imported for personal use usually needs no customs bond, but the officer can require one. A trailer that does not meet U.S. standards, or is for resale, needs a bond.
49 CFR 551, 565, 566, 567
What must a foreign trailer maker do before its trailers can enter?
A 17-character VIN
Every trailer needs one (49 CFR 565.11, 565.13). For trailers, the VIN describes the make, type of trailer, body type, length and axle configuration.
A manufacturer identifier
SAE International assigns it (565.16). A maker of fewer than 1,000 vehicles a year puts a 9 in the third VIN position and uses positions 12 to 14 (565.15).
Identification filed with NHTSA
All motor vehicle manufacturers file identification data with NHTSA, within 30 days of starting manufacture (49 CFR 566.3, 566.6). The trailer type must be specific, such as "tank trailer".
A certification label
On the forward half of the left side of the trailer (49 CFR 567.4). It states that the trailer conforms to all applicable FMVSS in effect on the date of manufacture.
An agent in the United States
A foreign manufacturer may not import motor vehicles until it appoints an agent for service of process (49 CFR 551.46).
Engines on the trailer
EPA Form 3520-21 applies to each imported nonroad engine, including engines built into equipment. EPA's rules name engines in refrigeration units for truck trailers (40 CFR 1039.645).
Land borders
How do trailers cross from Canada or Mexico?
- Canada
A trailer bought in Canada
A trailer certified to Canadian standards and imported for personal use can use HS-7 box 2B with the original manufacturer's letter. NHTSA's Canadian guide also lists all trailers under 25 years old as eligible for import through an RI.
- Mexico
A trailer from Mexico
It needs a U.S. certification label, or import through an RI if NHTSA lists the model as eligible. The base rate is Free, so a USMCA claim does not lower it, and the Section 232 duty still applies.
- International traffic
A foreign-based trailer that carries cargo
A foreign-based truck in international traffic enters without formal entry or duty (19 CFR 123.14). A foreign-based trailer can carry merchandise between U.S. points only on its way out. Local traffic outside these limits can lead to penalties.
- Coming home
A U.S. trailer that returns
A returning resident's trailer, taken abroad for noncommercial use, comes back free when CBP can identify it. CBP Form 4455 is one way (19 CFR 148.32). U.S. goods returned unchanged can also use 9801.00.10.
For a trailer that you tow across the border, we prepare the entry and the HS-7 before you arrive and send them to the port. Trucks that carry trailers as cargo need their own manifest and entry.
Used and older trailers
What changes for a used trailer?
A used trailer pays the same duty as a new one, on the price that you paid. The Section 232 headings in CBP's guidance have no exception for used or older goods.
A trailer 25 years old or older can enter under HS-7 box 1, without meeting the FMVSS. A younger trailer must carry the original manufacturer's U.S. certification label, or come through an RI and be eligible for import.
NHTSA's eligibility list for vehicles from countries other than Canada includes some trailer models, for example certain boat and camper trailers. If your model is not on the list, an RI cannot import it until NHTSA decides that it is eligible.
Checklist
What documents do I need?
Bill of sale or commercial invoice
With the price, the seller and the buyer.
Foreign title or registration
For a used trailer, the ownership document from the country of export.
Photos of the VIN plate and the label
The 17-character VIN and the certification label, with the GVWR.
Manufacturer's letter
For HS-7 box 2B, on the original manufacturer's letterhead.
Metal details
The steel or aluminum content, and where the metal was melted or smelted, for the Section 232 lines.
Importer number
Your EIN or SSN, or a CBP-assigned number from CBP Form 5106.
Power of attorney
Authorizes Allied to file the entry. Sign it online.
Process
How does Allied import a trailer?
- YouBefore you buy
Send the trailer details
Send the make, model, year, VIN, GVWR, photos of the labels, the price and the country of manufacture.
- Allied
Check admissibility and cost
We check the HS-7 box that fits, whether an RI is needed, the HTS number and the Chapter 99 duties, and send a written quote.
- You
Sign and send the documents
You sign the power of attorney and send the invoice, the title and the manufacturer's letter if needed.
- Allied
File the entry and the HS-7
We file the entry with the HS-7 data and the Section 232 metal reporting, and arrange a bond when one is needed.
- Allied
Send you the CBP Form 7501
After release, we send you the entry summary, CBP Form 7501, for the title and registration in your state.
Quote on request
How do I get a quote?
Request: Customs entry and HS-7 for an imported trailer
Quote on request
Questions
What do people often ask about importing a trailer?
Are trailers duty free?
The base rate for most trailers is Free. In 2026, most trailers also carry the Section 232 steel and aluminum duty, 25 percent of the full value at the general rate. Trailers made in China also pay Section 301 duty.
Does a boat trailer need an HS-7?
Yes. A boat trailer is a trailer, and a trailer is a motor vehicle under U.S. safety law (49 CFR 571.3). CBP's guidance covers recreational, camping and commercial trailers.
Does USMCA remove the Section 232 duty on a Canadian trailer?
No. Chapter 99 note 16(b) collects the Section 232 metals duty in addition to any trade agreement rate. The duty is lower only in the cases that CBP lists, such as at least 85 percent U.S.-melted steel.
My trailer is more than 25 years old. What changes?
It can enter under HS-7 box 1 without meeting the safety standards. The customs duties, including Section 232, still apply.
Can I import a trailer built for the European market?
Only in two cases. The original manufacturer certified and labeled it to U.S. standards. Or NHTSA lists the model as eligible, and an RI imports it and brings it into conformity. A trailer under 25 years old without either path cannot be imported for general use.
Do I need a customs bond?
CBP says that a labeled trailer for personal use usually needs no bond, but the officer can require one. A trailer for resale, or one that does not meet U.S. standards, needs a bond. Import through an RI also needs the NHTSA bond of 150 percent of the entered value.
What do I need to register the trailer in my state?
CBP says that you need the entry summary, CBP Form 7501. We send it to you after release, with the HS-7.
Buying a trailer abroad?
Call (908) 291-8001 or email info@alliedchb.com
Last reviewed September 26, 2026. This page explains customs rules in general terms. It is not legal advice. Duty rates and CBP procedures change often, and we confirm the figures for your shipment in writing before you commit.