Import Duties and Taxes on International Packages: A Complete Guide for US Buyers

US online shoppers used to clear almost every personal purchase duty-free under the $800 de minimis threshold. That exemption is suspended: removed for China and Hong Kong on 2 May 2025, extended to every other country on 29 August 2025 by Executive Order 14324, and suspended indefinitely by two CBP interim final rules published on 24 June 2026 (status as of October 2026). A $30 phone case and a $1,000 camera now both need a customs entry. An express carrier such as DHL pays any duty to CBP for you and collects it from you before or at delivery, unless the seller prepaid it. For mail parcels, CBP's new postal entry process means USPS no longer collects duty at your door.

The $800 De Minimis Rule Is Suspended

The single most important change: the $800 duty-free allowance is suspended for every country. Every purchase shipped to the US now needs a formal or informal customs entry and is assessed at its tariff rate, whatever its declared value; bona fide gifts worth $100 or less keep their duty exemption. Some goods have a 0% general rate, so an entry does not always mean you owe duty.

The de minimis threshold was the value below which customs duties were waived. Congress raised it from $200 to $800 with effect from 10 March 2016, in the Trade Facilitation and Trade Enforcement Act of 2015. Public Law 119-21, signed on 4 July 2025, ends the exemption in law from 1 July 2027 (as of October 2026).

Result: personal online orders from platforms like AliExpress, eBay, SHEIN and Temu now attract duty on entry to the USA. Value still decides the entry type, informal or formal, but no longer decides whether you owe anything.

• A $500 jacket from Italy? Duty applies.
• A $700 camera from Japan? Duty applies.
• A $30 phone case from anywhere? Duty applies.

What About Multiple Packages From the Same Order?

Splitting no longer helps. With no value threshold to fall under, a $1,500 AliExpress order shipped as three $500 packages attracts duty on all three, and each needs its own customs entry.

CBP can also consolidate packages it believes were deliberately split to avoid duties. Since splitting achieves nothing on the duty side now, structuring shipments that way carries risk without benefit.

When Do You Actually Pay Duties?

Duties may apply when:

• Every shipment, at any declared value, since 29 August 2025
• The goods are on a special tariff list (certain Chinese goods became subject to Section 301 tariffs from 2018 onwards)
• Commercial quantities of goods are being imported

For packages up to $2,500, CBP uses an informal entry process; above that, formal entry is required. Duties are assessed on the type of goods and country of origin. The carrier (DHL, FedEx, UPS) typically advances the duty payment and bills you before releasing the package, usually adding a brokerage fee.

How to Calculate Duties (When They Apply)

US import duties are calculated based on:

• The HS (Harmonized System) code for the type of goods
• The country of origin
• The transaction value

You can look up duty rates at the US International Trade Commission website (usitc.gov) using your product's HS code. For example, the general rate for cotton T-shirts (6109.10.00) is 16.5%, and digital still cameras (8525.89.40) have a 0% general rate, before any additional duties such as Section 301 (rates as of October 2026).

China-Specific Tariffs (Section 301)

From 2018 to present, the US has imposed additional Section 301 tariffs on many Chinese goods. These tariffs are on top of regular duties and can be substantial (25%+ in some categories).

With de minimis suspended, these measures now reach personal packages too. The total rate on a China-origin parcel depends on the product and on trade measures that changed several times in 2025 and 2026, so look up the current rate for your product's HS code before you buy (as of October 2026).

VAT and GST for Non-US Destinations

If you're not in the USA, import VAT or GST can apply to low-value orders too, and on some orders the seller charges it at checkout:

• UK: VAT (standard rate 20%) applies at any value: the seller charges it at checkout on goods of £135 or less, and above £135 you pay it to the delivery company with any customs duty
• EU: Since 1 July 2026 parcels valued under €150 owe an interim customs duty of €3 for each tariff category of item inside, set to run until 1 July 2028 (as of October 2026), plus import VAT on any value since 1 July 2021 (Council Regulation (EU) 2026/382)
• Canada: Mail items over CAD $20 owe GST/HST and any duty; courier shipments from the US or Mexico are tax-free up to CAD $40 and duty-free up to CAD $150
• Australia: GST applies at any value: the seller charges it at checkout on goods of A$1,000 or less, and above A$1,000 it is collected at the border with any duty

Always check your country's import threshold before ordering expensive items internationally.

Summary: US Import Duties for Online Shoppers

No value threshold exempts a purchase from duty any more. A courier collects the duty from you or the seller before delivery; for mail, whoever files the postal entry pays CBP. What catches people off guard is China-origin goods, where Section 301 measures stack on top of regular duties.

• Any value: Duty applies, no threshold since 29 August 2025
• Up to $2,500: Informal entry: carrier may advance duties and bill you
• Over $2,500: Formal entry required: CBP Form 7501 (Entry Summary) issued
• Chinese goods: Section 301 measures stack on top
• Non-US buyers: Check your country's VAT/GST rules for low-value imports

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