Import Duties by Country

Which Service to Use Internationally, and What It Costs#

What the Buyer Pays on Delivery, and Who Collects It#

USPS matches the customs form to the service. PS Form 2976 is the short green declaration for light, low-value parcels (First-Class Package International). PS Form 2976-A (CP 72) is the long commercial-invoice-style form for heavier or higher-value Priority Mail International parcels, and it rides inside a PS Form 2976-E adhesive customs envelope on the outside of the box; Priority Mail Express International uses the equivalent PS Form 2976-B. Both ask for a specific description, quantity, value, and country of origin per item. Here is the part most guides skip: your description is not paperwork trivia, it is the input customs uses to assign a Harmonized System (HS) code, and that 6- to 10-digit code sets the duty rate. 'Leather handbag' classifies to HS 4202.21; 'cotton t-shirt' to 6109.10; each carries its own rate. Write 'gift' or 'accessories' and customs either defaults to a higher catch-all rate or pulls the parcel for manual review. The de minimis threshold decides whether any of that applies. Rough 2026 lines by destination: Canada waives tax under CAD $40 and duty under CAD $150 by courier (USMCA), but postal parcels still fall under the older CAD $20 rule. Mexico clears tax-free under about USD $50 and duty-free up to USD $117 by courier (USMCA). The UK has a £135 duty threshold, but 20% VAT applies from the first pound and sellers are expected to charge it at checkout on consignments at or under £135. The EU dropped its low-value VAT relief in 2021, so VAT (17% to 27% by country) applies from the first euro while duty kicks in above €150. Australia charges no duty or GST at the border under AUD $1,000, but 10% GST is collected at checkout by sellers turning over AUD $75,000 or more into the country. Japan waives duty and consumption tax under roughly ¥10,000. Note that the U.S. $800 (Section 321) de minimis that let inbound parcels clear free was suspended in 2025, so returns coming back can now be taxed. Duties and taxes are the recipient's responsibility under Delivered Duty Unpaid (DDU); ship Delivered Duty Paid (DDP), available on UPS and courier express services, to cover them yourself so nothing is owed on arrival.

What Customs Will Not Let Through#

• Aerosols, flammable liquids, and other hazardous materials are widely prohibited or restricted in the mail
• Lithium batteries face strict packaging and quantity limits and usually ship only when installed in equipment
• Perishable food, plants, seeds, and agricultural products are restricted or need permits in many countries
• Currency, precious metals, and loose gemstones are commonly prohibited or barred from insurance coverage
• Tobacco, vaping products, and alcohol are restricted or fully prohibited to most destinations
• Counterfeit goods and items infringing a trademark are seized outright, everywhere

Import Duties by Country: Key Takeaways#

• Your item description sets the HS code, and the HS code sets the duty rate, so 'be specific' is a money decision, not a formality.
• PS Form 2976 covers light parcels; 2976-A covers heavier or higher-value Priority Mail International parcels and rides in a 2976-E envelope.
• De minimis decides whether anything is charged: Canada CAD $40/$150, Mexico ~$50/$117, UK £135, EU €150, Australia AUD $1,000.
• VAT and GST often apply from the first unit even below the duty threshold (UK from £1, EU from €1, Australia at checkout).
• DDU leaves duty to the buyer on arrival; DDP lets you prepay it on UPS or courier express so nothing is owed at the door.

How Your Item Description Sets the Duty Rate Charged#

When your parcel reaches the border, customs does three things: classifies the goods, confirms they are allowed, and calculates duty and tax. Classification is where your description matters. Officers (and the software behind them) map your plain-English item to a Harmonized System code, and that code carries a specific duty rate. 'Leather handbag' is HS 4202.21; 'cotton t-shirt' is HS 6109.10. Write a vague 'gift' or 'accessories' and the item defaults to a broader, often higher, catch-all heading or gets pulled for manual review that adds days.

Whether that duty rate is charged at all depends on the destination's de minimis threshold, and whether VAT or GST applies is a separate line that frequently kicks in far lower. The UK charges no duty under £135 but still wants 20% VAT from the first pound. The EU applies VAT from the first euro and duty only above €150. So a $40 order to London and a $40 order to Sydney behave completely differently, and quoting either without checking both thresholds is guesswork.

• Write a specific, HS-mappable description on every form: material plus item, like 'leather handbag' or 'cotton t-shirt.'
• Check two numbers per destination: the de minimis (does duty apply) and the VAT/GST rule (which often applies below it).
• Declare the honest value; undervaluing risks seizure and voids insurance without reliably dodging the charge.

De Minimis Thresholds for the Top US Export Markets#

These are the rough 2026 lines to keep next to your listings. Canada, by courier (UPS): tax-free under CAD $40, duty-free under CAD $150; postal (USPS) still falls under the older CAD $20 rule, so USPS can get taxed where UPS clears clean. Mexico, by courier under USMCA: tax-free under about USD $50, duty-free up to USD $117. United Kingdom: duty from £135, but 20% VAT from the first pound, and sellers are expected to charge that VAT at checkout on consignments at or under £135. European Union: duty above €150, VAT from the first euro at 17% to 27% depending on country. Australia: no duty or GST at the border under AUD $1,000, but 10% GST is collected at checkout if you sell AUD $75,000 or more into the country. Japan: duty and consumption tax generally waived under about ¥10,000.

One more that catches U.S. sellers off guard on returns: the U.S. $800 Section 321 de minimis that used to let inbound parcels clear duty-free was suspended in 2025, so items coming back into the U.S. can now be assessed. Because these thresholds and rates change and the right form varies by service, rate-shopping USPS and UPS and letting software fill the correct customs form removes the two most common places sellers lose money on international parcels.

• Canada: CAD $40 tax / CAD $150 duty by courier; CAD $20 postal (USPS clears against the lower floor).
• UK £135 duty but 20% VAT from £1; EU €150 duty but VAT from €1; Australia AUD $1,000 with 10% GST at checkout.
• Mexico ~USD $50 tax / USD $117 duty by courier; Japan ~¥10,000; U.S. inbound de minimis suspended in 2025.

Common Mistakes With Import Duties by Country#

Checklist for Import Duties by Country#

• Confirm the item is permitted in the destination country before you pack it.
• Choose the international service that fits the weight, value, and deadline.
• Write a specific, HS-mappable description (material plus item) with quantity, value, and country of origin.
• Look up the destination de minimis and its VAT/GST rule so you can quote a real landed cost.
• Decide DDU or DDP, and tell the buyer who pays duty and tax on arrival.
• Include the recipient's full address and phone number so customs and the carrier can clear the parcel.
• Compare USPS and UPS on every label, or let Ship Intelligence pick the cheapest valid international rate.