Florida Customs Brokerage in 2026: Section 122 Tariffs, ACE, and the New Filing Reality

If you import into Florida, your customs broker is no longer just the person who files your entry. The 2026 tariff environment, layered classification disputes, and tighter CBP enforcement have made customs brokerage a strategic function. The brokers still doing it the way they did in 2019 are quietly costing their clients money.

What changed in 2026

Three structural shifts are reshaping Florida customs work this year. First, the Section 122 surcharge that took effect in early 2026 added a layer of duty on top of existing Section 301 and antidumping cases for several country-product combinations. Second, CBP has stepped up classification audits on apparel, footwear, and electronics, with retroactive duty exposure on the table. Third, the Section 321 de minimis exemption for low-value e-commerce parcels has been narrowed, which has reshuffled how Latin American e-commerce flows through Miami.

The job is no longer just filing the 7501

A capable Florida customs broker in 2026 does several things in parallel. They review the commercial invoice and HTS classification before entry, not after. They flag tariff layering risk early so the importer can decide whether to use a bonded warehouse, an FTZ, or pay duty on arrival. They file timely ISF for ocean shipments to avoid the $5,000-per-violation penalty. They use ACE to monitor entry status and respond to CBP inquiries before they become liquidated. And they advise on duty drawback eligibility for re-exported goods.

HTS classification is the highest-leverage decision

Classification under the Harmonized Tariff Schedule determines your duty rate. A misclassification can cost you years of refunds if the duty was overpaid, or years of duty liability if it was underpaid. In 2026, with multiple tariff layers stacking on top of base HTS rates, the cost difference between two arguable classifications can be material. Brokers worth their fee will document the classification reasoning in writing and stand behind it on audit.

FTZ versus bonded warehouse, briefly

For Florida importers staging goods for distribution or re-export, the FTZ-vs-bonded-warehouse question has only gotten more relevant under Section 122. An FTZ defers duty and can allow merchandise processing fee weekly consolidation, which adds up at volume. A bonded warehouse defers duty without the FTZ administrative overhead and is often the better choice for smaller importers or for one-time staging needs. A good broker can model both for your specific product mix.

What to ask before you hire a Florida customs broker

Four questions separate a strategic broker from a transactional one. How will you handle Section 122 tariff exposure on my product lines? What is your process for ISF filing and what is your error rate? Can you support drawback claims, and have you successfully filed them in the past 12 months? And how do you charge: per entry, per shipment, or on a retainer with included services?

Why local Florida presence matters

The major South Florida ports of entry have their own CBP idiosyncrasies, and a broker with on-the-ground presence at PortMiami, Port Everglades, and MIA can resolve issues faster than a remote broker working off paperwork alone. When a container is held for exam and the clock is ticking on demurrage, having a broker who can physically walk the documentation to a CBP officer is worth more than any software platform.

Looking for a Florida-based customs broker? Learn about our U.S. Customs service or call (786) 445-0150.