How to Export to USA from Pakistan: A Complete Guide

Pakistan's goods exports to the United States reached $6.125 billion in fiscal year 2025-26, yet many shipments stall at US ports due to missing certificates, incorrect HTS codes, or incomplete Pakistani regulatory filings. This guide walks you through the complete compliance chain from SECP incorporation and FBR tax registration to TDAP ERC issuance, WEOC enrollment, and mandatory Chamber of Commerce membership. You will learn how to classify products under the 10-digit HTSUS, secure agency-specific registrations for FDA, USDA, and CPSC, assemble the universal and product-specific document packet, and calculate landed cost including MFN duties, MPF, HMF, and current Karachi freight rates. Whether you ship textiles, basmati rice, surgical instruments, sports goods, or pink salt, this checklist ensures your cargo clears CBP on schedule and protects your margin.

Legal Entity & Regulatory Setup: SECP, FBR, TDAP, WEOC, Chamber Membership

Pakistan's overall exports to the US stood at $6.125 billion during July-June 2025-26 according to APP (State Bank of Pakistan data). Establishing a compliant legal entity is the mandatory first step to access this market. You must incorporate a business structure recognized by Pakistani law before applying for any export-specific licenses or tax registrations. The choice between a private limited company registered with the Securities and Exchange Commission of Pakistan (SECP) and a sole proprietorship dictates your liability exposure, banking access, and credibility with US buyers. A private limited company offers limited liability protection and is preferred for scaling, while a sole proprietorship is faster to set up but carries unlimited personal liability. Both structures require a National Tax Number (NTN) from the Federal Board of Revenue (FBR) to operate legally.

SECP Company Incorporation or Sole Proprietorship Registration

SECP company incorporation is completed online via the eServices portal where you reserve a unique name, file the memorandum and articles of association, and pay the registration fee based on authorized capital. A private limited company requires a minimum of two directors and two shareholders, a registered office address in Pakistan, and typically takes five to seven working days for certificate issuance. For a sole proprietorship, you register the business name with the relevant District Registrar or through the FBR IRIS portal for tax purposes only, as no separate corporate registry exists for sole proprietors. The proprietorship route requires a simple declaration on stamp paper, an NTN in the owner's name, and a business bank account opened using the NTN and proof of address. US buyers and banks strongly prefer dealing with incorporated entities due to clearer legal recourse and perpetual succession.

FBR NTN and STRN Acquisition for Tax Compliance

FBR NTN acquisition is mandatory for both corporate and individual exporters and is obtained instantly through the IRIS portal after submitting CNIC details, business address, and bank account information. Once the NTN is active, you must register for Sales Tax Registration Number (STRN) if your annual turnover exceeds the threshold or if you intend to claim zero-rating on exports under the Sales Tax Act 1990. STRN registration enables you to file monthly sales tax returns and claim refunds on input tax paid on raw materials and utilities. Exporters must maintain active status on the Active Taxpayers List (ATL) to avoid higher withholding tax rates on banking transactions and to qualify for the Export Facilitation Scheme (EFS) benefits. Failure to file nil returns during dormant periods results in suspension from the ATL and blocks access to SBP export finance schemes.

TDAP Export Registration Certificate (ERC) Application Process

TDAP Export Registration Certificate (ERC) application is submitted online through the TDAP e-Registration portal after obtaining NTN and STRN. The ERC is the primary license authorizing export activities and requires scanned copies of the incorporation certificate or proprietorship documents, NTN certificate, bank certificate, and chamber membership certificate. The fee varies by category with a standard processing time of three to five working days. The ERC must be renewed annually before June 30th and any change in business address, directors, or product lines requires an amendment application. Without a valid ERC, customs authorities will not file the Goods Declaration (GD) for export shipments and banks will not negotiate export documents under letters of credit.

WEOC Registration and Chamber of Commerce Membership

WEOC registration stands for Web-Based One Customs registration which links your NTN and ERC to the Pakistan Customs Computerized System (PaCCS) for electronic filing of Goods Declarations. This registration is completed through the FBR WEOC portal using your NTN credentials and requires a digital signature certificate from NIFT or a licensed Certification Authority. Simultaneously, membership in a recognized Chamber of Commerce and Industry (such as FPCCI, KCCI, LCCI, or ICCI) is mandatory for ERC issuance and for obtaining Certificates of Origin. The chamber issues the Certificate of Origin (Form A for GSP or commercial CO) which US customs requires for preferential duty treatment. Chamber membership also provides access to trade delegations, buyer-seller meets, and attestation services for commercial invoices and packing lists.

Product Classification & US Compliance Matrix: HS Codes, FDA, USDA, CBP, CPSC Requirements by Category

Pakistan's exports to the US were $6.031 billion during July-June 2024-25 according to APP (State Bank of Pakistan data). Accurate product classification under the Harmonized System (HS) determines the applicable duty rate, regulatory agency jurisdiction, and documentary requirements for US entry. The US uses a 10-digit HTS code structure where the first six digits align with the international HS standard and the last four digits provide US-specific statistical breakdowns. Misclassification triggers Customs and Border Protection (CBP) penalties, shipment holds, and potential loss of preferential tariff programs. You must verify the correct 10-digit HTS code before negotiating prices with US buyers because the landed cost calculation depends entirely on the duty rate assigned to that code.

Step-by-Step HS Code Lookup via USITC Tariff Database

Step-by-step HS code lookup via USITC Tariff Database begins at the US International Trade Commission (USITC) HTS search tool where you enter a product description or keyword to retrieve candidate 10-digit codes. Review the full legal text of each candidate heading and subheading including chapter notes and section notes to confirm your product matches the legal definition. Cross-reference the code with the CBP Cross Rulings Online Search System (CROSS) to see how similar products have been classified in binding rulings. For textile and apparel items, pay special attention to Chapter 61 and 62 notes regarding knitted versus woven construction and fiber composition rules. Always verify the code against the latest HTS revision because annual updates effective January 1st can shift duty rates or create new statistical suffixes.

Binding Ruling Requests for Ambiguous Classifications

Binding ruling requests for ambiguous classifications are submitted electronically through the CBP eRuling portal when the HTS code is genuinely unclear or when a new product lacks precedent. The request must include a complete product description, component breakdown, manufacturing process, intended use, photographs, technical datasheets, and your proposed classification with legal reasoning. CBP typically issues a binding ruling within 30 to 90 days and that ruling is binding on all US ports of entry for the requesting importer of record. Pakistani exporters should coordinate with their US buyer or customs broker to file the ruling request before the first commercial shipment to avoid detention and re-export costs. A binding ruling protects against retroactive duty assessments and provides certainty for landed cost quotations.

Category Compliance Matrix: FDA, USDA, CBP, CPSC Jurisdiction

Category compliance matrix maps each major Pakistani export category to its primary US regulatory agency. Textiles and apparel (HS 61-63) fall under CBP for customs valuation, quota compliance, and forced labor enforcement under the Uyghur Forced Labor Prevention Act (UFLPA), while labeling requirements follow Federal Trade Commission (FTC) rules. Surgical instruments (HS 9018) are regulated by FDA as medical devices requiring establishment registration, device listing, and potentially 510(k) clearance depending on classification. Sports goods (HS 9506) fall under Consumer Product Safety Commission (CPSC) for lead content, phthalates, and tracking label requirements under CPSIA. Pink salt (HS 2501) as a food ingredient requires FDA Food Facility Registration and Foreign Supplier Verification Program (FSVP) compliance by the US importer.

Agency-Specific Registration: FDA Facility, USDA ePermits, CBP IPR

Agency-specific registration must be completed before the first shipment clears US customs. FDA Food Facility Registration is mandatory for any facility manufacturing, processing, packing, or holding food for US consumption including pink salt processors and rice mills, and must be renewed biennially between October 1 and December 31. FDA medical device establishments manufacturing surgical instruments must register annually and list each device with proprietary names and classification codes. USDA ePermits system handles phytosanitary certificate applications for rice and mangoes where the Pakistani exporter coordinates with the Department of Plant Protection (DPP) for the origin certificate and the US importer applies for the import permit. CBP Intellectual Property Rights (IPR) recordation allows trademark and copyright owners to record their rights with CBP for border enforcement against counterfeit sports goods and branded apparel, requiring a valid USPTO registration and a $190 fee per international class per year.

Export Documentation Master Checklist: Universal Docs + Product-Specific Certificates

U.S. goods imports from Pakistan totaled $5.4 billion in 2025 according to USTR, reflecting the volume of documentation flowing through this corridor every year. A missing or incorrect document can trigger costly demurrage charges at U.S. ports or result in the shipment being placed on an intensive exam hold by CBP. The checklist below separates the universal documents required for every shipment from the product-specific certificates mandated by U.S. regulatory agencies.

Universal Documents: Commercial Invoice, Packing List, Bill of Lading

The Commercial Invoice is the primary customs valuation document and must include the seller and buyer details, a complete description of the merchandise in English, the quantity, unit price, total value in USD, the Incoterms 2020 term, the country of origin, and the HTSUS classification number for each line item. The Packing List must mirror the invoice quantities and detail the gross weight, net weight, and dimensions of each package including marks and numbers that match the Bill of Lading. The Bill of Lading or Air Waybill serves as the contract of carriage and title document; for sea freight, ensure the B/L is marked "Clean On Board" and consigned correctly per the Letter of Credit terms, typically to the order of the issuing bank or the named consignee with "Notify Party" as the U.S. customs broker.

Mandatory Pakistani Documents: Form-E, Export Proceeds Realization Certificate

Form-E is the statutory export declaration filed electronically through the Pakistan Customs Computerized System (PaCCS) or the WeBOC portal before the goods depart the factory gate; it captures the HS code, value, quantity, and destination and generates the Goods Declaration (GD) number required for the Export Proceeds Realization Certificate (EPRC). The EPRC, issued by the authorized dealer bank upon receipt of export proceeds, is mandatory for claiming the Duty Drawback of Local Taxes and Levies (DLTL) and for compliance with the State Bank of Pakistan's Export Proceeds Realization (EPR) regulations which require realization within 120 days for most goods and 180 days for engineering goods. Exporters must also maintain the Chamber of Commerce membership certificate and the NTN/STRN certificates for FBR verification.

Product-Specific Certificates: Phytosanitary, FDA Prior Notice, Certificate of Conformity

Phytosanitary Certificates issued by the Department of Plant Protection (DPP) are mandatory for Basmati rice (HS 1006) and fresh mangoes and must accompany the shipment with the original presented to USDA APHIS at the port of entry. The U.S. de minimis exemption applied to parcels valued at $800 or less before it ended in August 2025 according to CBS News. FDA Prior Notice must be filed electronically through the Prior Notice System Interface (PNSI) or CBP ACE system no later than 2 hours before arrival for road shipments, 4 hours for air, and 8 hours for sea for all food products including pink salt and rice; failure to file results in refusal of admission. A Certificate of Conformity or third-party lab test report is often required by U.S. buyers for surgical instruments (ISO 13485/ISO 7153 compliance), sports goods (ASTM standards for protective gear), and textiles (flammability testing per 16 CFR 1610).

Certificate of Origin: Chamber Issuance vs Preferential Claims

The Certificate of Origin (COO) is issued by the local Chamber of Commerce and Industry upon presentation of the Commercial Invoice and Form-E; it certifies the goods originate in Pakistan. Since Pakistan is not a beneficiary of the Generalized System of Preferences (GSP) for the U.S. market, the COO serves primarily as a country-of-origin declaration for Most Favored Nation (MFN) duty rate assessment and for compliance with "Buy American" or "Made in USA" labeling exclusions rather than for preferential tariff reduction. Exporters must ensure the origin criteria (wholly obtained or substantial transformation) are met and documented in case of a CBP origin verification audit under 19 CFR 10.100.

Landed Cost Engineering: Duty Calculation, MPF, HMF, Freight, Insurance, Financing Costs

Pakistan's exports of goods and services to the US increased by 1.55 per cent during fiscal year 2025-26 according to APP (State Bank of Pakistan data), making precise landed cost modeling essential for maintaining margin competitiveness. Landed cost is the sum of the Ex-Works price, inland freight to the port of loading, ocean or air freight, marine insurance, U.S. import duties, Merchandise Processing Fee, Harbor Maintenance Fee, customs brokerage fees, and any demurrage or detention charges incurred at the destination port. Underestimating any component erodes profitability and can render a quote uncompetitive against regional rivals.

HTSUS MFN Duty Rate Determination and GSP Ineligibility Reality

Every product must be classified under the Harmonized Tariff Schedule of the United States (HTSUS) at the 10-digit level to determine the applicable Most Favored Nation (MFN) duty rate; Pakistan does not qualify for GSP benefits in the U.S. market so the MFN rate is the baseline cost. Textiles and apparel (HS 61-63) face rates ranging from 0% to 32% ad valorem depending on fiber content and construction, while surgical instruments (HS 9018) generally enter duty-free. Basmati rice (HS 1006.30) carries a specific duty of 1.1 cents/kg, pink salt (HS 2501.00) is duty-free, and sports goods (HS 9506) range from 0% to 4.9%. Exporters must verify the HTSUS classification with a licensed U.S. customs broker or request a binding ruling from CBP to avoid misclassification penalties.

Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) Calculation

The Merchandise Processing Fee (MPF) is assessed at 0.3464% of the entered value (FOB price plus packing costs) with a minimum of $31.67 and a maximum of $614.35 per entry for 2025; this fee applies to both formal and informal entries. The Harbor Maintenance Fee (HMF) is assessed at 0.125% of the entered value on cargo arriving via ocean vessel only with no minimum or maximum cap; it does not apply to air shipments. Both fees are paid by the importer of record but are negotiated into the final landed cost during commercial discussions; exporters quoting DDP or CIF terms must build these into the unit price to avoid margin leakage.

Freight Cost Modeling: Sea FCL vs LCL vs Air per Kilogram

Sea Full Container Load (FCL) from Karachi to U.S. East Coast ports (New York, Savannah) typically ranges $2,800 to $4,500 per 40ft HC container with a transit time of 28 to 35 days; West Coast ports (Los Angeles, Long Beach) range $2,200 to $3,500 at 21 to 28 days. Less than Container Load (LCL) is charged per cubic meter (CBM) at $60 to $100/CBM plus destination CFS charges making it viable only for volumes under 15 CBM. Air freight from Karachi (KHI) to major U.S. gateways (JFK, ORD, LAX) ranges $4.50 to $7.00 per kg chargeable weight with a 3 to 5 day transit; it is reserved for high-value surgical instruments, perishable mangoes during peak season, or urgent replenishment orders where the freight premium is justified by inventory carrying cost savings.

Insurance, Financing Costs, and Customs Bond Requirements

Marine cargo insurance under Institute Cargo Clauses (A) typically costs 0.1% to 0.3% of the CIF value depending on commodity risk profile and voyage; war risk surcharge applies for transit through designated zones. Pre-shipment financing via the Export Finance Scheme (EFS) Part I or II offers subsidized rates currently at 10% per annum (SBP policy rate minus spread) for up to 180 days reducing the cost of capital embedded in the export price. The U.S. importer must hold a Continuous Customs Bond (Activity Code 1) valued at 10% of duties, taxes, and fees paid in the prior year (minimum $50,000) or a Single Transaction Bond for the specific entry; exporters selling DDP must arrange a U.S. customs bond through their broker adding $4 to $6 per $1,000 of bond value to the landed cost.

Logistics & Shipping Playbook: Port Selection, Mode Decision, Forwarder Vetting, Cold Chain

Choosing the right gateway and transport mode determines whether your landed cost stays competitive and your cargo clears U.S. Customs on schedule. Pakistan’s sea and air infrastructure offers distinct trade-offs between cost, transit time, and handling capability that must align with your product profile and buyer requirements. U.S. goods exports to Pakistan in 2025 were $3.1 billion, up 48.4 percent from 2024 according to USTR, reflecting growing bilateral volumes that strain capacity during peak seasons. The decision matrix below maps commodity type, volume, and urgency to the optimal port-mode combination so you can quote accurate Incoterms and delivery windows to U.S. buyers.

Port and Airport Infrastructure Comparison: Karachi vs Port Qasim vs Air Hubs

Karachi Port Trust (KPT) handles the largest container volume with direct calls from major alliances to New York, Savannah, and Los Angeles offering 28 to 35 day transits. Port Qasim (PQA) provides deeper draft for larger vessels and dedicated terminals for bulk rice and coal reducing demurrage risk for agricultural shipments. Jinnah International Airport (KHI) in Karachi remains the primary air cargo hub with freighter capacity on Emirates, Qatar, and Turkish Airlines to JFK, ORD, and LAX while Islamabad (ISB) and Lahore (LHE) offer belly-hold space on passenger wide-bodies for smaller urgent consignments. Select KPT for general containerized goods, PQA for bulk commodities and reefers requiring plug points, and KHI air for high-value or perishable cargo where transit time justifies the premium.

Decision Matrix: Sea FCL vs Sea LCL vs Air Freight (Cost, Time, Volume)

Full Container Load (FCL) sea freight becomes economical above 15 cubic meters or 18,000 kg delivering door-to-door rates of $2,200 to $3,500 per 40-foot high cube to U.S. East Coast with 30 to 35 day transit. Less than Container Load (LCL) suits 2 to 14 CBM shipments at $80 to $120 per CBM but adds 7 to 10 days for consolidation and deconsolidation plus higher per-unit handling risk. Air freight from KHI to major U.S. gateways ranges $4.50 to $7.00 per kg chargeable weight with 3 to 5 day transit reserved for surgical instruments, peak-season mangoes, or urgent replenishment where freight premium is offset by inventory carrying cost savings. Calculate the breakeven point using your product value density and the buyer’s stockout cost to select the mode.

Freight Forwarder and Customs House Agent Vetting Criteria

Shortlist forwarders holding valid IATA, FIATA, and PIFFA membership with a minimum three-year track record on the Pakistan-U.S. lane and verified U.S. Customs broker partnerships at your destination port. Require proof of Automated Manifest System (AMS) and Importer Security Filing (ISF-10) filing capability to avoid $5,000 penalties for late or inaccurate submissions. Request references for your specific commodity, textile forwarders need expertise in USDA APHIS holds for wooden pallets while surgical instrument shippers require FDA prior notice coordination. Confirm the forwarder provides real-time container tracking via API integration and issues House Bills of Lading acceptable to your letter of credit terms. A dedicated key account manager in Karachi and a U.S. based operations contact are non-negotiable for time-sensitive cargo.

Cold Chain Protocols for Perishables: Mangoes and Temperature-Sensitive Goods

Fresh mango exports require pre-cooling to 10 to 12 degrees Celsius within four hours of harvest followed by vapor heat treatment or irradiation at USDA APHIS approved facilities in Karachi before loading into 40-foot high-cube reefers set at 10 to 13 degrees Celsius with fresh air vent at 25 to 50 cubic meters per hour. Carrier must provide real-time temperature logs accessible via web portal and a written contingency protocol for power failure or port congestion exceeding 48 hours. For pharmaceutical-grade surgical instruments or temperature-sensitive textiles, validate the cold chain using USB data loggers calibrated to NIST standards with alarm thresholds at plus or minus 2 degrees Celsius. USDA pre-clearance at the port of origin reduces U.S. entry inspection time from 24 to 72 hours down to 2 to 4 hours protecting shelf life and reducing demurrage exposure.

Conclusion

Complete SECP incorporation or sole proprietorship registration, secure active NTN and STRN status on the FBR ATL, obtain the TDAP ERC before June 30 renewal, and finalize WEOC enrollment with a NIFT digital signature to enable PaCCS filing. Verify every product against the 10-digit HTSUS via the USITC database, file FDA facility registrations or USDA ePermits for food and medical devices, and confirm CPSC tracking-label compliance for sports goods before the first commercial shipment. Assemble the commercial invoice with HTSUS codes, packing list with gross and net weights, and clean on-board bill of lading matching letter-of-credit terms to avoid CBP holds.

Calculate landed cost using MFN duty rates, the current MPF and HMF brackets, and Karachi to US East Coast FCL freight ranges to protect margins during buyer negotiations. Start your buyer discovery and market validation on Global Trade Plaza.

Frequently Asked Questions

What documents are required to export from Pakistan to USA?

Core documents include a Commercial Invoice with 10-digit HTSUS codes, a Packing List showing gross and net weights, and a Clean On Board Bill of Lading consigned per Letter of Credit terms. You also need the TDAP Export Registration Certificate (ERC), WEOC registration for PaCCS filing, and a Chamber of Commerce Certificate of Origin. Product-specific certificates such as phytosanitary permits or FDA Prior Notice confirmations are added per commodity.

How to export to USA from Pakistan costs and hidden fees?

Landed cost starts with MFN duty rates since Pakistan is not GSP-eligible, plus 0.3464% Merchandise Processing Fee (minimum $31.67, maximum $614.35) and 0.125% Harbor Maintenance Fee on ocean freight. Karachi to US East Coast 40ft HC FCL rates range $2,800 to $4,500. Hidden fees include CBP exam charges, demurrage at US ports, and US customs broker fees typically $150 to $300 per entry.

How to export rice from Pakistan to USA (USDA/FDA requirements)?

Basmati rice requires a USDA APHIS phytosanitary certificate issued by Pakistan's Department of Plant Protection and an FDA Prior Notice filed 2 to 8 hours before arrival depending on transport mode. The rice mill must hold a valid FDA Food Facility Registration renewed biennially. The US importer must secure a USDA ePermits import permit and maintain a Foreign Supplier Verification Program (FSVP) for the supplier.

How to export clothes from Pakistan to USA (labeling/duty/quotas)?

Textiles and apparel under HS 61-63 face MFN duties of 16% to 32% with no quota limits but strict CBP enforcement of Uyghur Forced Labor Prevention Act traceability. Labels must comply with FTC Care Labeling Rule and Textile Fiber Products Identification Act showing fiber content, country of origin, and manufacturer identity. A commercial Certificate of Origin from a recognized Chamber of Commerce is required for customs entry.

How to export mangoes from Pakistan to USA (irradiation/phytosanitary)?

Fresh mangoes require a USDA APHIS phytosanitary certificate with additional declaration confirming irradiation treatment at a USDA-approved facility in Pakistan. The US importer must obtain a USDA ePermits import permit specifying the approved irradiation dosage. FDA Prior Notice must be filed 2 to 8 hours pre-arrival and the packhouse must hold active FDA Food Facility Registration.

How to export pink salt from Pakistan to USA (FDA facility registration)?

Pink salt as a food ingredient requires the Pakistani processor to hold a valid FDA Food Facility Registration renewed biennially between October 1 and December 31. The US importer must develop and maintain a Foreign Supplier Verification Program (FSVP) covering hazard analysis and supplier verification. No USDA permit is needed but FDA Prior Notice filing is mandatory before each shipment arrives.

How to export surgical instruments from Pakistan to USA (FDA 510(k)/listing)?

The Pakistani manufacturer must complete FDA Establishment Registration and Device Listing annually, assigning each instrument a proprietary name and classification code. Most surgical instruments are Class I or II devices requiring 510(k) premarket notification clearance unless exempt; the 510(k) must reference a legally marketed predicate device. The US importer acts as the Initial Importer and must also register with FDA.

What is the TDAP registration process and export license fee?

Apply online via the TDAP e-Registration portal after securing NTN, STRN, and Chamber of Commerce membership. Upload incorporation documents, NTN certificate, bank certificate, and chamber membership certificate. The ERC fee varies by category and processing takes three to five working days. Renewal is mandatory annually before June 30 and amendments are required for address or director changes.

How to get Form-E verified and claim duty drawbacks?

Form-E is the export proceeds realization certificate issued by the authorized dealer bank after receiving foreign exchange. Submit the negotiated export documents (Bill of Lading, Invoice, Packing List) to the bank within the realization period. The bank verifies receipt of funds and issues Form-E in the SBP system. Duty drawback claims under DLTL are filed separately via the TDAP portal with Form-E as supporting proof.

What are SBP export proceeds realization (EPRC) deadlines?

State Bank of Pakistan requires export proceeds to be realized and repatriated within nine months from the date of shipment as per FE Circular No. 02 of 2024. Extensions up to six additional months may be granted by the authorized dealer bank for genuine reasons. Failure to realize proceeds within the deadline results in reporting to SBP, potential penalties, and restriction on future export transactions.

How to find verified US buyers for Pakistani products?

List products on B2B marketplaces such as Global Trade Plaza where verified-member badges signal credibility to US buyers. Attend TDAP-organized trade delegations and exhibitions like Texworld or Fancy Food Show for face-to-face meetings. Leverage Chamber of Commerce buyer-seller meets and request introductions through Pakistan's Commercial Sections at US consulates for vetted leads.

Is Pakistan eligible for GSP duty-free access to USA?

No, Pakistan is not a designated beneficiary developing country under the US Generalized System of Preferences (GSP) program. All Pakistani goods enter the US at Most Favored Nation (MFN) duty rates listed in the HTSUS. Exporters must calculate landed costs using MFN rates and cannot claim duty-free entry via Form A Certificate of Origin for GSP.