All matters pertaining to the importation of merchandise into the United States fall within the exclusive jurisdiction of the federal government. Many products imported into the United States are subject to the payment of import duties, generally payable on an ad valorem basis and determined by their specific classification. The Bureau of Customs and Border Protection has the right to challenge any claimed valuation, particularly where the transaction is between a non-US parent and a US subsidiary. If a non-US buyer plans to use an acquired corporation, for example, to assemble parts and components imported from abroad, it will want to ascertain early on that it will be able to import the parts and components without being subject to quotas (quotas are quite rare) and obtain some guidance as to the import duty cost of such importations into the United States.
 
There are a number of special forms of customs entry, such as foreign trade zones, that may be of particular interest to a non-US buyer. Products of non-US origin may be shipped to a foreign trade zone located in the United States without making a formal customs entry or paying any US customs duties. Such products may be stored, sold for export, or assembled while located within the zone and then re-exported, all without incurring any US customs duty.
 
A non-US buyer may encounter additional costs on imports to the United States, such as antidumping and countervailing duties. These are imposed when products are imported at what the US government considers an unjustifiably low price. In some cases, restrictions such as quotas may be imposed on certain products.
 
If the acquired business will be dependent on imported materials or components, the non-US buyer should review its plans and anticipated pricing with customs counsel prior to proceeding with an acquisition.