CBP Port of Entry
Houston Seaport — Port Code 5301
Imports clearing through Port Houston are processed by US Customs and Border Protection at the Houston Seaport.
Official CBP port page: https://www.cbp.gov/about/contact/ports/houston-seaport-texas-5301
Foreign-Trade Zone
FTZ 84 — Port of Houston Authority
FTZ 84 has Port of Houston Authority as grantee. Its approved service area is Harris, Waller and Wharton Counties (FTZ Board, OFIS). Goods in an activated FTZ site are considered in foreign-trade status: duty-free treatment is accorded items that are re-exported and duty payment is deferred on items sold in the U.S. market. Under 19 CFR 182.53, certain goods withdrawn for export to Canada or Mexico are subject to US duty under the USMCA duty-deferral rules.
Service area: Harris, Waller and Wharton Counties
FTZ Board record: https://ofis.trade.gov/Zones/Details/255
Bonded Warehouses
Under 19 U.S.C. 1557(a), merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be withdrawn at any time within 5 years from the date of importation, or such longer period as CBP may allow. Duty is paid when it is withdrawn for consumption. Merchandise withdrawn for exportation, or destroyed under CBP supervision (19 U.S.C. 1557(c)), is not subject to duty.
A Class 3 public bonded warehouse (19 CFR 19.1) stores imported merchandise for any importer; no FTZ Board application is involved. See What Is a Bonded Warehouse? for the comparison.
Port Volume
Container volume (2025): 4,303,345 TEUs
Port Houston reported 4,303,345 TEUs in 2025, a 4% increase over 2024, marking a record year for container volumes.
Source: Port Houston — Port Houston Celebrates Best Year Yet (30 Jan 2026 press release)
Market Position
Port Houston describes itself as the 5th ranked U.S. container port by total TEUs and the largest Gulf Coast container port, handling 75% of U.S. Gulf Coast container traffic.
Source: Port Houston — Port Statistics
Warehousing Near Port Houston
Texas taxes business inventory; verify the freeport exemption position in the specific county and check FTZ eligibility for imported stock. See the bonded warehouse and FTZ guides for duty deferral options. In 2025 Far Asia was the top source region for Port Houston's loaded import TEUs (54.4%), followed by Europe/Med (21.0%); Europe/Med was the top export region (26.4%) — Port Houston labels these totals as estimates.
See the Texas state page for inventory tax detail.
Frequently Asked Questions
What is the CBP port code for the Houston Seaport?
5301. The Houston Seaport is the CBP port of entry where imports clearing through Port Houston are processed by US Customs and Border Protection.
Which foreign-trade zone serves Houston?
FTZ 84 (Houston) has the Port of Houston Authority as grantee. Its approved service area is Harris, Waller and Wharton Counties (FTZ Board, OFIS).
How many TEUs did Port Houston handle in 2025?
Port Houston reported 4,303,345 TEUs in 2025, a 4% increase over 2024, marking a record year for container volumes. (Port Houston — Port Houston Celebrates Best Year Yet, 30 Jan 2026 press release)
How long can goods stay in a bonded warehouse?
Under 19 U.S.C. 1557(a), merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be withdrawn at any time within 5 years from the date of importation, or such longer period of time as the Bureau of Customs and Border Protection may at its discretion permit upon proper request being filed and good cause shown.
What is the difference between an FTZ and a bonded warehouse for duty treatment?
Goods in an activated FTZ site are considered in foreign-trade status: duty-free treatment is accorded items that are re-exported and duty payment is deferred on items sold in the U.S. market. Under 19 CFR 182.53, certain goods withdrawn for export to Canada or Mexico are subject to US duty under the USMCA duty-deferral rules. In a bonded warehouse, duty is paid when goods are withdrawn for consumption; merchandise withdrawn for exportation is not subject to duty.
Related Guides
Ports, Rail Hubs, and Inland Distribution
The five largest US container ports, the corridors running inland from each, and the warehouse markets that grew up to serve them.
Read the guide →Foreign-Trade Zones Explained
What a foreign-trade zone defers, eliminates, and inverts, what it costs to run, and the importer profile it genuinely pays off for.
Read the guide →What Is a Bonded Warehouse?
Store imported goods for up to five years without paying duty — and how a customs bonded warehouse differs from a foreign-trade zone, point by point.
Read the guide →Importer of Record: Who Is Legally Answerable for US Customs
Who can be the importer of record, what a non-resident importer needs (bond, resident agent, EIN), ISF filing deadlines, and how it shapes warehouse location.
Read the guide →Inventory Tax by State: Which States Tax Business Inventory
Nine states fully tax business inventory, five partially. Tax Foundation list, freeport exemptions, foreign-trade zone relief, and planning around the assessment date.
Read the guide →
Sources
- CBP — Houston Seaport, Texas (Port Code 5301)
- Port Houston — Port Houston Celebrates Best Year Yet (30 Jan 2026 press release)
- Port Houston — Port Statistics
- Port Houston — Container Volume by Trade Lanes 2025
- FTZ Board — OFIS Foreign-Trade Zone 84 (Houston)
- U.S. Department of Commerce — About Foreign-Trade Zones
- 19 U.S.C. § 1557
- 19 CFR § 19.1
- 19 CFR § 182.53 — USMCA duty-deferral programs
Container volume and trade lane data reflect port authority published figures. Re-verify statistics and regulatory positions before relying on them for business planning.
This page is general information, not customs, tax, or legal advice. Customs regulations, tariff rates, and zone designations change. Confirm current positions with CBP, the FTZ Board, qualified customs brokers, and advisors before committing to a location or customs strategy.