Customs and import duties: what you actually pay

The single most under-discussed cost of buying from China is customs duty. Done right, you pay nothing. Done carelessly, you pay 15-30% extra on top of an already-shipped parcel. Here's how it works in each major Western market as of 2026.

United States

De minimis threshold: $800 USD per shipment, per person, per day. Below this value, no duty. Above this, the rate depends on what's inside — typically 5-25% for fashion and accessories under HTS codes 6101-6217. Plus possible Section 301 tariffs on Chinese-origin goods (an additional 7.5-25% on specific categories under current US trade policy).

Practical note: the de minimis is per shipment, not per order. If you split a $1200 order across two parcels of $600 each, you stay below threshold on both. Customs is aware of this pattern but it's not illegal.

Carrier handling fee: $0 if the parcel passes without duty assessment. If duty is assessed, DHL and FedEx add $15-25 brokerage. USPS often handles it without a fee.

United Kingdom

De minimis for customs duty: £135 GBP. Below this, no duty. Above, duty rates 0-12% depending on item.

VAT applies regardless: 20% on goods entering the UK. For parcels under £135, the seller (or agent) was supposed to register and collect VAT — most Chinese agents do not, so the carrier collects VAT plus a £8-15 handling fee on arrival.

Net effect: even small parcels to the UK incur VAT + handling. A £40 item typically lands at £40 + £8 VAT + £8 handling = £56.

European Union

De minimis: €150 EUR. Same VAT-on-everything rule as UK. VAT rates by country: Germany 19%, France 20%, Spain 21%, Italy 22%, Netherlands 21%, Sweden 25%.

IOSS (Import One-Stop Shop) was supposed to streamline this for sellers, but most Chinese agents are not IOSS-registered. Result: carrier collects VAT plus €5-15 handling on most parcels.

Duty above €150 is item-dependent — usually 0-12% for fashion, 0-17% for footwear.

Australia

De minimis: AUD $1000. Below this, no duty, no GST collected at the border for most personal imports. Above $1000: 10% GST plus 5% duty on most clothing/footwear.

Australia is the most relaxed Western country for low-value reverse-haul. Most single-parcel orders stay under threshold.

Canada

De minimis: CAD $20 for duty, $20 for tax (raised to $40 for tax from certain trade partners under CUSMA, but China is not included). Effectively, nearly every Chinese parcel attracts duty + GST/HST.

Canada is notably stricter than the US. Expect duty + tax + carrier handling on most parcels.

How declaration value is set

The agent submits a customs declaration when shipping internationally. You usually have some control over the declared value — many agents let you specify a number lower than actual paid value. This is technically false declaration and customs can challenge it if the parcel is inspected and the items don't match the declaration.

Widely-practiced norm: declare 30-60% of actual value, especially for fashion items. Customs inspectors generally accept lower declarations for personal-use parcels within reason. Declarations of $5 for a $200 parcel attract suspicion.

Brand-name and counterfeit considerations

Customs can detain parcels suspected of carrying counterfeit trademarked goods regardless of value. See is buying reps legal? for jurisdiction-by-jurisdiction context.

How to minimize duty in practice

• Keep individual parcels under your country's de minimis where possible.
• Use economy or sensitive lines that historically pass through customs with less scrutiny.
• Declare honestly within community norms.
• Don't try to game the system on high-value designer-look items — that's where customs focuses inspection.

This page reflects 2026 rules. Thresholds and rates change — check your government customs site for current figures before high-value orders.