Importing Toilet Paper into the U.S.

The U.S. imports $2.5+ billion in toilet paper annually, primarily from Canada, China, and Mexico. This guide can help you to understand regulations, documentation, shipping methods, and challenges for importing toilet paper in 2025.

FDA and Customs Requirements

FDA Oversight: Toilet paper is not FDA-regulated (unless marketed as “medicated” or “antibacterial”).

Customs Duties:

HTS Code: 4818.90.00 (0% duty for most countries under MFN status).

Section 301 Tariff: 7.5–25% if importing from China (check latest exclusions).

EPA Compliance: If bleached, must meet Toxic Substances Control Act (TSCA) standards.

Labeling and Packaging Rules

Country of Origin Marking (e.g., “Made in Canada”)
Net Quantity (e.g., “12 Rolls, 300 Sheets per Roll”)
Recycled Content Claims (must comply with FTC Green Guides)

The list of required import documents

Commercial Invoice
Bill of Lading (BOL)
Packing List
Certificate of Origin
Customs Bond

Shipping and Logistics Options

Direct Importing (Self-Managed)

Pluses: Full control, higher profit margins.

Minuses: Complex paperwork, compliance risks.

Best For: Large importers (less than 10 containers/year).

Using an Importer of Record

Pluses: Handles customs, FDA (if applicable), and taxes.

Minuses: Fees (3–10% of shipment value).

Best For: First-time importers or small businesses.

Shipping Methods

Method	Cost (Example: China → L.A.)	Transit Time	Best For
Sea Freight	$3,000–$5,000/container	25–40 days	Bulk orders (20,000+ rolls)
Air Freight	$5–$8/kg	3–7 days	Urgent small shipments
Land	$1,500–$3,000/truck	2–5 days	Canada/Mexico imports

U.S. Toilet Paper Import Statistics

Total Import Volume and Value

2024 Imports: ~$2.8 billion
2025 Forecast: ~$3.1 billion (+10% YoY growth)

Rising private-label demand (Walmart, Costco expanding imports).

Supply chain diversification post-COVID.

Top Source Countries

Country	Market Share	Key Strength	The average value per Ton (USD)
Canada	38%	Softwood pulp, USMCA duty-free	$1,100
Mexico	22%	Low labor costs, nearshoring	$950
China	15%	High-volume production	$800 (before tariffs)
Germany	8%	Premium recycled TP	$1,400
Indonesia	6%	Sustainable bamboo TP	$1,200

Key Trends Shaping 2025 Imports

2025 imports will be defined by resilience over efficiency, with companies building complex, adaptable supply chains. Key drivers include geopolitical realignment, the AI and sustainability revolutions, and a demand for faster, more transparent delivery.

Cost-Driven Sourcing Shifts

Cheapest Sources:

China ($800/ton) → But +25% tariff makes it $1,000/ton.
Mexico ($950/ton) → Now more cost-effective than China.

Premium Markets:

German recycled TP ($1,400/ton) for eco-conscious retailers.
Bamboo TP from Indonesia (growing +15% annually).

Demand-Side Influences

Private-Label Boom: Retailers like Costco, Amazon Basics sourcing directly.
Recycled TP Demand: +20% YoY (EPA/FTC pushing sustainability).
Luxury TP Niche: Brands like Who Gives A Crap importing German/Japanese premium rolls.

Geopolitical and Supply Chain Factors

The paradigm for low-cost sourcing is undergoing a fundamental shift, driven primarily by trade policy and total landed cost calculations.

China’s Cost Advantage Erodes: While China remains the theoretical low-cost producer at $800/ton, the addition of a 25% tariff brings its effective cost to $1,000/ton. This nullifies its competitive edge and forces importers to reconsider their supply chains.
The Rise of Nearshoring (Mexico): Mexico, at $950/ton, is now the most cost-effective major supplier for the U.S. market. This is amplified by the USMCA trade agreement, which provides tariff-free access and greater supply chain security. Expect a continued shift of sourcing to Mexico and Canada to balance cost with proximity.

Future Outlook and Strategic Recommendations for the Tissue Paper Industry (2025-2030)

The North American tissue paper market is undergoing a fundamental transformation, driven by geopolitical, environmental, and technological forces. Our projections for the next five years highlight three dominant trends:

Continental Consolidation: The USMCA trade bloc will solidify as the core sourcing region. Canada and Mexico are projected to dominate ~65% of U.S. imports, leveraging tariff-free access, shorter supply chains, and lower logistics costs compared to trans-oceanic suppliers. This represents a strategic shift from Asia-centric sourcing.
The Green Premium Accelerates: Consumer demand for eco-friendly products is moving from a niche preference to a mainstream requirement. The bamboo and sugarcane-based tissue segment is projected to grow at +25% annually. This growth is driven by the sustainability narrative, superior softness claims, and the ability to command a premium price point.
Logistics Revolution through Automation: Investment in automated warehousing and smart logistics will become a key competitive differentiator. These technologies will significantly reduce labor costs, improve inventory accuracy, and increase fulfillment speed, directly countering inflationary pressures in the supply chain.

Best Sourcing Strategies

To navigate this future, a segmented sourcing strategy is recommended, moving away from a one-size-fits-all model.

Strategy	Rationale & Target	Key Actions
1. Primary Sourcing: Nearshoring to Mexico	For Cost Efficiency & Core Inventory. Mexico offers the optimal balance of low production costs, USMCA tariff benefits, and geographic proximity. This is the foundation for your standard product lines, ensuring speed-to-market and cost stability.	• Identify and vet 2-3 Tier-1 suppliers in key Mexican industrial regions. • Establish a “core inventory” pipeline for best-selling SKUs. • Leverage land transport (rail/truck) to avoid port congestion.
2. Premium Sourcing: Strategic Imports from Germany	For the High-Margin, Green Segment. Germany is a leader in advanced recycling technologies and high-quality paper engineering. Sourcing recycled and other premium tissue products from Germany allows you to tap into the “EU quality” brand perception and justify a higher price point.	• Partner with German manufacturers with certified sustainability credentials (e.g., FSC, EU Ecolabel). • Market this line as a premium, environmentally-conscious choice. • Target this segment at urban, high-income demographics.
3. Deferred Sourcing: Avoid China (with caveats)	For Risk Mitigation. Current geopolitical tensions and Section 301 tariffs make China a high-cost and high-risk sourcing destination. This strategy should be put on hold unless a fundamental shift in trade policy occurs.	• Place China in a “watch-only” status. • Re-engage only if verifiable tariff exemptions for specific products return, making it cost-competitive against Mexico.

How to Clear Toilet Paper Through U.S. Customs

Clearing toilet paper through U.S. Customs involves proper documentation, tariff classification, and compliance checks. Below is an helpful information of the process, required forms, and strategies to avoid delays.

Required documentation for customs clearance and purposes

Commercial Invoice
Bill of Lading (BOL)
Packing List
Entry Summary (CBP Form 7501)
Customs Bond
Certificate of Origin

Step-by-Step Customs Clearance Process

Step 1: Classify Toilet Paper Under Correct HTS Code

HTS Code: 4818.90.00 (Toilet paper & similar household sanitary products).

Duty Rate: 0% for most countries (MFN status).

Exceptions:

China: Subject to 7.5–25% tariff (Section 301).
USMCA (Canada/Mexico): 0% duty.

Step 2: Submit Entry to CBP via ACE System

Who Files It: Licensed customs broker or self-filer (if experienced).

Key Data Required:

Importer of Record (IOR) number
HTS code
Commercial invoice details
Bill of Lading number

Step 3: Pay Applicable Duties and Fees

Merchandise Processing Fee (MPF): 0.3464% of value (min $27.23, max $538.40).

Harbor Maintenance Fee (HMF): 0.125% of value (ocean shipments only, max $595).

Step 4: CBP Review and Possible Inspection

Automated Release: ~70% of shipments clear instantly.

Exam Types:

Documentary Review: CBP checks paperwork (1–2 days).
Physical Inspection: Rare for toilet paper unless misdeclared (~5% of shipments).

Step 5: Release and Delivery

Once cleared, toilet paper moves to:

Bonded warehouse (if duties deferred).
Importer’s distribution center.

Common Reasons for Delays and How to Avoid Them

Incorrect HTS Code – Double-check with USITC database.
Missing Commercial Invoice – Ensure exporter provides a detailed, signed invoice.
Undervalued Shipment – Declare true transaction value (avoid CBP penalties).
FDA Hold (if medicated) – Only applies if TP has antibacterial/medical claims.
Customs Bond Lapse – Renew continuous bonds annually.

Choosing a method of shipping

Choosing the right shipping method for toilet paper is important step. The method depends on cost, speed, volume, and sustainability. Below is an information about a sea freight, air freight, and trucking.

Sea Freight (Best for Bulk Shipments)

Pluses:

Lowest Cost – ~$2,500–$5,000 per 40ft container (50,000+ rolls).
Best for Large Volumes – Full Container Load (FCL) or Less than Container Load (LCL).
Lower Carbon Footprint – More eco-friendly than air freight.

Minuses:

Slowest Option – 25–40 days from Asia, 7–14 days from Canada/Mexico.
Port Delays Risk – Congestion (e.g., LA/Long Beach) can add +1–2 weeks.
Moisture Exposure – Requires waterproof packaging (critical for TP).

Best For:

Big-box retailers (Walmart, Costco).
Importers ordering 20,000+ rolls.

Air Freight (Best for Urgent or Small Shipments)

Pluses:

Fastest Delivery – 3–7 days worldwide.
No Port Congestion – Avoids sea freight delays.
High Security – Less risk of damage/theft.

Minuses:

Most Expensive – $5–$8 per kg (e.g., 1,000 rolls = ~$3,500).
Weight Limits – Usually < 500 kg per pallet.

Best For:

Emergency restocks.
Premium/bamboo toilet paper (high-margin products).

Trucking (Best for Canada/Mexico Imports)

Pluses:

Fast and Reliable – 2–5 days from Mexico/Canada.
No Port Fees – Cheaper than sea freight for short distances.
USMCA Duty-Free – If sourced from Canada/Mexico.

Minuses:

Limited Range – Only viable for North American suppliers.
Border Delays – CBP inspections can add +1–2 days.

Best For:

Nearshoring strategies (e.g., Mexican factories).
Regional distributors in the U.S.

How to choose the best shipping method

For Cost-Driven Importers (Sea Freight)

Use FCL if shipping less than 10,000 rolls.
Book early (peak season = July–Oct).
Waterproof packaging (avoid moisture damage).

For Speed-Driven Importers (Air Freight)

Best for:

Luxury/bamboo TP (high profit margins).
Stockouts (emergency replenishment).
Consolidate shipments to save costs.

For Nearshoring (Trucking from Canada/Mexico)

Leverage USMCA for 0% duties.
Monitor border wait times (use FAST lanes).

For Eco-Conscious Brands

Sea freight.
Carbon offset programs.

What to Look for in a Supplier

Choosing the right toilet paper supplier is very important for quality, compliance, and supply chain reliability.

Business Credentials and Compliance

Registered Business – Verify legal entity status (e.g., VAT number, export license).
FDA Compliance – If selling medicated/antibacterial TP (21 CFR 801.20).
USMCA/GSP Eligibility – For duty-free imports from Canada/Mexico/India.
Anti-Dumping Checks – Ensure no Chinese transshipment (avoid 25% tariffs).

Product Quality and Safety

Material Composition – Confirms pulp type (virgin, recycled, bamboo).

Lab Testing Reports – For:

Bleaching agents (TSCA compliance if chlorine-bleached).
Heavy metals (lead, arsenic – especially for colored TP).
Allergens (fragrance-free options if needed).

Strength & Softness Tests – ISO 12625-2 (tensile strength) and ISO 12625-6 (softness).

Production Capacity and Lead Times

Minimum Order Quantity (MOQ) – Typically 1x 20ft container (~50,000 rolls).
Monthly Capacity – Can they handle 100,000+ rolls for bulk buyers?
Lead Time – 30–45 days (sea freight) vs. 3–7 days (air freight).
Backup Factories – Do they have contingency plans for delays?

Sustainability and Certifications

FSC Certification – For sustainable wood pulp sourcing.
EPA TSCA Compliance – If using chlorine-free bleaching.
FTC Green Guides – If claiming “recycled” (must show % post-consumer content).
USDA BioPreferred – For bamboo/sugarcane-based TP.

Logistics and Shipping Terms

Incoterms – Prefer FOB (you control shipping) or DDP (supplier handles all costs).
Packaging – Waterproof wrapping for sea freight.
Port of Export – Prefer Mexico/Canada over China (lower tariffs, faster shipping).