Europe |
Important Notes
Germany |
Customs Tips: Declare all goods accurately in English or German; expect delays if the commercial invoice is incomplete. Pre-register with an EORI number for smoother clearance.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties range from 0-17% based on HS code; VAT is 19% (or 7% for certain goods like food) on CIF + duty. Note: Gifts under €45 may be VAT-exempt but still subject to duties if over €150. National Customs Website: www.zoll.de |
Poland |
Customs Tips: Declare all goods accurately in English or Polish; ensure compliance with EU health certificates for food or plants to avoid delays. Pre-register with an EORI number for business shipments.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties range from 0-17% based on HS code; VAT is 23% (or 8% for some goods like food and medicine) on CIF + duty. Note: Gifts under €45 may be exempt from VAT but still subject to duties if over €150; alcohol and tobacco face additional excise duties. National Customs Website: https://www.podatki.gov.pl/en/ |
France |
Customs Tips: Ensure all documents are in English or French; food and cosmetics require pre-approval from French authorities.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties vary from 0-17% (HS code-based); VAT is 20% (or 10% for some goods like books) on CIF + duty. Note: Alcohol and tobacco are subject to excise duties, even for personal use, regardless of value. National Customs Website: www.douane.gouv.fr |
Italy |
Customs Tips: Provide a detailed packing list; expect strict checks on cultural goods, which may require export permits from the origin country.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties range from 0-17% (HS code-based); VAT is 22% (or 10% for some food items) on CIF + duty. Note: Personal items under €45 may be exempt from VAT but not duties if over €150. National Customs Website: www.agenziadoganemonopoli.gov.it |
Spain |
Customs Tips: Use a customs broker for shipments over €5,000; ensure compliance with EU health certificates for food or plants.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties vary from 0-17% (HS code-based); VAT is 21% (or 10% for certain goods like medicine) on CIF + duty. Note: Canary Islands have different VAT rates (IGIC at 7%) and may not follow EU de minimis thresholds. National Customs Website: www.agenciatributaria.es |
Norway |
Customs Tips: Prepay taxes through couriers like DHL to avoid delays; register under the VOEC scheme if selling over NOK 50,000 annually to Norway.
De Minimis: NOK 350 (~$32 USD) for both duty and VAT outside the VOEC scheme; NOK 0 under VOEC for VAT (duty-free up to NOK 3,000). Duties and Taxes: Duties range from 0-25% (HS code-based); VAT is 25% (or 15% for food) on CIF + duty. Note: Alcohol and tobacco face high excise duties and are not eligible for de minimis exemptions. National Customs Website: www.toll.no |
Switzerland |
Customs Tips: Declare goods in English, French, or German; expect inspections for high-value items like electronics.
De Minimis: CHF 65 (~$75 USD) for VAT-free imports (based on taxable value, including shipping); no duty-free threshold. Duties and Taxes: Duties range from 0-12% (HS code-based); VAT is 7.7% (or 2.5% for essentials like books) on CIF + duty. Note: Gifts under CHF 100 may be exempt from VAT but not duties. National Customs Website: www.ezv.admin.ch |
Sweden |
Customs Tips: Ensure all shipments have a clear commercial invoice; pre-register with an EORI number for business imports.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties range from 0-17% (HS code-based); VAT is 25% (or 12% for food, 6% for books) on CIF + duty. Note: Gifts under €45 may be exempt from VAT but not duties if over €150. National Customs Website: www.tullverket.se |
Netherlands |
Customs Tips: Use the EU’s ICS2 system for pre-arrival declarations; expect random checks on high-value goods like electronics.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties range from 0-17% (HS code-based); VAT is 21% (or 9% for essentials like food) on CIF + duty. Note: Personal items under €45 may be VAT-exempt but still subject to duties if over €150. National Customs Website: www.belastingdienst.nl |
Belgium |
Customs Tips: Provide a detailed packing list in English, French, or Dutch; food items require EU health certificates.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules). Duties and Taxes: Duties range from 0-17% (HS code-based); VAT is 21% (or 6% for essentials like books) on CIF + duty. Note: Alcohol and tobacco imports face additional excise duties, even for personal use. National Customs Website: www.finance.belgium.be |
Denmark | Customs Tips: Declare goods accurately to avoid fines; pre-pay taxes through couriers for faster clearance.
De Minimis: €150 ($160 USD) for duty-free imports; €22 ($24 USD) for VAT-free imports (EU rules).
Duties and Taxes: Duties range from 0-17% (HS code-based); VAT is 25% on CIF + duty (no reduced rates for most goods). Note: Gifts under €45 may be exempt from VAT but not duties if over €150. National Customs Website: www.skat.dk |
North and South America |
Important Notes
United States |
Customs Tips: Declare all goods accurately; incomplete paperwork can lead to delays or fines. Pre-register with an EORI number for business imports if shipping from the EU.
De Minimis: $800 (~€750) for duty-free imports, but recent changes in 2025 have suspended this for shipments from Canada, China, and Mexico due to new tariff orders (effective February 1, 2025, though the China suspension was later paused). Duties and Taxes: Duties vary by HS code (0-25%); no VAT, but state sales taxes may apply. Additional 25% tariffs on Mexican goods started February 4, 2025, per a White House executive order. Note: Gifts under $100 may be exempt, excluding alcohol/tobacco; travelers over 21 can import 1 liter of alcohol duty-free for personal use. National Customs Website: www.cbp.gov |
Canada |
Customs Tips: Provide a detailed commercial invoice; expect strict checks on food and agricultural products, which may require permits from the Canadian Food Inspection Agency.
De Minimis: CAD 20 ($15 USD) for duty and tax-free imports; CAD 150 ($110 USD) for shipments from the US or Mexico under USMCA rules. Duties and Taxes: Duties range from 0-20% (HS code-based); GST is 5%, plus provincial taxes (e.g., HST up to 15%) on CIF + duty. Note: Personal gifts under CAD 60 may be exempt, excluding alcohol/tobacco; new 2025 tariff orders on Canadian goods to the US (on hold as of March 4) may impact reciprocal trade. National Customs Website: www.cbsa-asfc.gc.ca |
Mexico |
Customs Tips: Declare goods in English or Spanish; electronics and luxury items may face additional scrutiny. Use a customs broker for shipments over $2,500.
De Minimis: $50 (MXN 1,000) for duty and tax-free imports; $117 (MXN 2,350) for personal shipments via courier. Duties and Taxes: Duties range from 0-30% (HS code-based); VAT is 16% on CIF + duty. New Foreign Trade General Rules for 2025 (effective January 2025) may require additional documentation. Note: Gifts under $300 may be exempt if sent via courier; alcohol/tobacco face high excise duties. National Customs Website: www.sat.gob.mx |
Brazil |
Customs Tips: Ensure compliance with Brazil’s GHS rules (mandatory as of July 4, 2025); update safety data sheets for chemicals. Register industrial chemicals over 1 ton with the Chemical Substances Registry (RENASQ).
De Minimis: $50 (~BRL 280) for duty and tax-free imports via courier; otherwise, no threshold for most shipments. Duties and Taxes: Duties range from 0-35% (HS code-based); VAT (ICMS) varies by state (17-20%) on CIF + duty, plus federal taxes like PIS/COFINS (9.25%). Note: Small personal shipments under $50 may be exempt if marked as gifts, excluding electronics; new chemical regulations (Regulation 15.022/2024) require pre-registration. National Customs Website: www.gov.br/receitafederal |
Argentina |
Customs Tips: Provide a Certificate of Origin for potential duty reductions; expect delays for high-value items without proper documentation.
De Minimis: $50 (~ARS 48,000) for duty and tax-free imports via courier; otherwise, no threshold. Duties and Taxes: Duties range from 0-35% (HS code-based); VAT is 21% on CIF + duty, plus a 3% statistical fee. Note: Personal gifts under $50 may be exempt, excluding alcohol/tobacco; electronics require additional import licenses. National Customs Website: www.afip.gob.ar |
Chile |
Customs Tips: Register hazardous substances with the Ministry of Health; the registration window for non-industrial hazardous substances is open from February 9 to August 30, 2025.
De Minimis: $30 (~CLP 28,000) for duty and tax-free imports; otherwise, all shipments are taxable. Duties and Taxes: Duties are 6% on most goods (HS code-based); VAT is 19% on CIF + duty. Note: First list of industrial hazardous substances expected by late 2024; new substances require pre-registration before market entry. National Customs Website: www.aduana.cl |
Colombia |
Customs Tips: Declare goods in English or Spanish; use a customs broker for shipments over $2,000 to avoid delays.
De Minimis: $200 (~COP 840,000) for duty and tax-free imports via courier; otherwise, no threshold. Duties and Taxes: Duties range from 0-15% (HS code-based); VAT is 19% on CIF + duty. Note: Personal gifts under $200 may be exempt if sent via courier; food items require health certificates. National Customs Website: www.dian.gov.co |
Peru | Customs Tips: Provide a detailed packing list; expect inspections for textiles and electronics, which may require additional permits.
De Minimis: $200 (~PEN 750) for duty and tax-free imports via courier; otherwise, no threshold.
Duties and Taxes: Duties range from 0-11% (HS code-based); VAT is 18% on CIF + duty. Note: Gifts under $200 may be exempt, excluding alcohol/tobacco; cultural goods may require export permits from the origin country. National Customs Website: www.sunat.gob.pe |
Asia |
China |
Customs Tips: Declare all goods accurately in English or Chinese; expect strict checks on food, electronics, and luxury items, which may require permits from the General Administration of Customs (GAC).
De Minimis: CNY 50 ($7 USD) for duty and tax-free imports; otherwise, all shipments are taxable. Duties and Taxes: Duties range from 0-20% (HS code-based); VAT is 13% on CIF + duty, with additional consumption taxes on luxury goods. Note: Personal gifts under CNY 5,000 ($700 USD) may be exempt, excluding alcohol/tobacco; electronics often require CCC certification. National Customs Website: www.customs.gov.cn |
Japan |
Customs Tips: Provide a detailed commercial invoice in English or Japanese; pre-clear shipments for faster processing, especially for food and plants.
De Minimis: JPY 10,000 (~$65 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties range from 0-15% (HS code-based); consumption tax is 10% on CIF + duty. Note: Gifts under JPY 10,000 may be exempt, excluding alcohol/tobacco; agricultural products require quarantine certificates. National Customs Website: www.customs.go.jp |
India |
Customs Tips: Declare goods in English; expect delays for high-value items like electronics without proper documentation. Use a customs broker for shipments over INR 100,000.
De Minimis: INR 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 5-40% (HS code-based); GST is 18-28% on CIF + duty, plus a 10% social welfare surcharge. Note: Personal gifts under INR 10,000 ($120 USD) may be exempt, excluding alcohol/tobacco; new 2025 rules require pre-registration for chemicals. National Customs Website: www.cbic.gov.in |
South Korea |
Customs Tips: Declare goods in English or Korean; electronics and cosmetics require pre-approval from the Korea Customs Service (KCS).
De Minimis: KRW 150,000 (~$110 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties range from 0-20% (HS code-based); VAT is 10% on CIF + duty. Note: Gifts under KRW 150,000 may be exempt, excluding alcohol/tobacco; food items need health certificates. National Customs Website: www.customs.go.kr |
Singapore |
Customs Tips: Register with Singapore Customs for faster clearance; all goods require a permit via the TradeNet system.
De Minimis: SGD 400 (~$300 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties are generally 0% except for alcohol/tobacco; GST is 9% on CIF + duty. Note: Alcohol and tobacco face high excise duties; personal imports under SGD 400 are exempt from GST if not for resale. National Customs Website: www.customs.gov.sg |
Thailand |
Customs Tips: Declare goods in English or Thai; expect strict checks on textiles and electronics due to recent surges in Chinese imports.
De Minimis: THB 1,500 (~$45 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties range from 0-30% (HS code-based); VAT is 7% on CIF + duty. Note: Gifts under THB 1,500 may be exempt, excluding alcohol/tobacco; new 2025 regulations target e-commerce imports to protect local industries. National Customs Website: www.customs.go.th |
Malaysia |
Customs Tips: Provide a Certificate of Origin for potential duty reductions; expect inspections for solar panels and semiconductors due to recent U.S. tariff changes.
De Minimis: MYR 500 (~$115 USD) for duty and tax-free imports via courier; otherwise, no threshold. Duties and Taxes: Duties range from 0-20% (HS code-based); SST is 6% on CIF + duty. Note: Gifts under MYR 500 may be exempt, excluding alcohol/tobacco; food items require health certificates. National Customs Website: www.customs.gov.my |
Vietnam |
Customs Tips: Declare goods in English or Vietnamese; pre-clear shipments to avoid delays, especially for electronics and medical devices.
De Minimis: VND 1,000,000 (~$40 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties range from 0-30% (HS code-based); VAT is 10% on CIF + duty. Note: Gifts under VND 1,000,000 may be exempt, excluding alcohol/tobacco; recent U.S. tariffs on solar panels have impacted local production. National Customs Website: www.customs.gov.vn |
Indonesia |
Customs Tips: Declare goods in English or Indonesian; expect strict checks on textiles and e-commerce imports due to local industry protection measures.
De Minimis: $3 (~IDR 47,000) for duty and tax-free imports via courier; otherwise, no threshold. Duties and Taxes: Duties range from 0-20% (HS code-based); VAT is 11% on CIF + duty, plus a 0.5% income tax on imports. Note: Gifts under $3 may be exempt, excluding alcohol/tobacco; 2025 regulations aim to curb Chinese e-commerce imports affecting local jobs. National Customs Website: www.beacukai.go.id |
Philippines |
Customs Tips: Declare goods in English; use a customs broker for shipments over PHP 10,000 to avoid delays.
De Minimis: PHP 10,000 (~$175 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties range from 1-20% (HS code-based); VAT is 12% on CIF + duty. Note: Gifts under PHP 10,000 may be exempt, excluding alcohol/tobacco; food items require FDA clearance. National Customs Website: https://customs.gov.ph/ |
Australia and Oceania |
Australia |
Customs Tips: Declare all goods accurately in English; expect strict biosecurity checks for food, plants, and animal products, which may require permits from the Department of Agriculture, Fisheries and Forestry (DAFF).
De Minimis: AUD 1,000 (~$650 USD) for duty and tax-free imports; otherwise, taxes apply. Duties and Taxes: Duties range from 0-10% (HS code-based); GST is 10% on CIF + duty. Note: Gifts under AUD 1,000 may be exempt, excluding alcohol/tobacco; biosecurity fees (AUD 40-200) may apply for inspections. National Customs Website: www.abf.gov.au |
New Zealand |
Customs Tips: Declare goods in English; pre-clear shipments to avoid delays, especially for agricultural products, which require biosecurity clearance from the Ministry for Primary Industries (MPI).
De Minimis: NZD 60 ($35 USD) for duty and tax-free imports (based on GST value, including shipping); otherwise, taxes apply. Duties and Taxes: Duties range from 0-10% (HS code-based); GST is 15% on CIF + duty, plus a NZD 50 processing fee for taxable shipments. Note: Gifts under NZD 110 ($65 USD) may be exempt from GST, excluding alcohol/tobacco; biosecurity checks are stringent for organic materials. National Customs Website: www.customs.govt.nz |
Fiji |
Customs Tips: Provide a detailed commercial invoice; expect inspections for electronics and textiles, which may face additional scrutiny due to local industry protection.
De Minimis: FJD 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 0-32% (HS code-based); VAT is 9% on CIF + duty, plus a 3% fiscal duty on most goods. Note: Personal gifts under FJD 50 ($22 USD) may be processed with minimal fees but are not exempt; alcohol/tobacco face high excise duties. National Customs Website: www.frcs.org.fj |
Papua New Guinea |
Customs Tips: Declare goods in English; use a customs broker for shipments over PGK 5,000 to avoid delays.
De Minimis: PGK 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 0-15% (HS code-based); GST is 10% on CIF + duty. Note: Small personal shipments under PGK 100 ($25 USD) may face simplified clearance but still incur taxes; food items require health certificates. National Customs Website: www.customs.gov.pg |
Samoa |
Customs Tips: Declare goods in English; expect delays for incomplete documentation, especially for electronics and luxury goods.
De Minimis: WST 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 5-20% (HS code-based); VAGST (VAT) is 15% on CIF + duty. Note: Gifts under WST 50 ($18 USD) may be processed with minimal fees but are not exempt; alcohol/tobacco face additional excise duties. National Customs Website: www.revenue.gov.ws |
Tonga |
Customs Tips: Provide a detailed packing list; expect inspections for agricultural products, which may require biosecurity clearance.
De Minimis: TOP 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 5-20% (HS code-based); consumption tax is 15% on CIF + duty. Note: Small personal shipments under TOP 50 ($21 USD) may face simplified clearance but still incur taxes; food items need health certificates. National Customs Website: www.revenue.gov.to |
Vanuatu |
Customs Tips: Declare goods in English or French; expect strict checks on food and plants due to biosecurity concerns.
De Minimis: VUV 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 0-15% (HS code-based); VAT is 12.5% on CIF + duty. Note: Gifts under VUV 5,000 ($42 USD) may be processed with minimal fees but are not exempt; alcohol/tobacco face high excise duties. National Customs Website: www.customs.gov.vu |
Solomon Islands | Customs Tips: Declare goods in English; use a customs broker for high-value shipments to avoid delays.
De Minimis: SBD 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes.
Duties and Taxes: Duties range from 5-20% (HS code-based); GST is 10% on CIF + duty. Note: Small personal shipments under SBD 100 ($12 USD) may face simplified clearance but still incur taxes; biosecurity checks are common for organic materials. National Customs Website: www.customs.gov.sb |
Africa |
Nigeria |
Customs Tips: Declare all items clearly and include a detailed invoice; delays are common if documentation is incomplete. Use a customs broker for high-value shipments.
De Minimis: NGN 0 ($0 USD) – no duty or tax-free threshold; all imports are subject to duties and taxes. Duties and Taxes: Duties range from 5-35% based on HS code; VAT is 7.5% on the total value (CIF + duty). Note: Personal gifts under NGN 50,000 ($30 USD) may be exempt, excluding electronics and luxury goods. National Customs Website: www.customs.gov.ng |
Kenya |
Customs Tips: Ensure accurate HS code classification; pre-register with the Kenya Revenue Authority (KRA) for smoother clearance.
De Minimis: KES 0 ($0 USD) – all imports are subject to duties and taxes. Duties and Taxes: Duties vary from 0-35% (HS code-based); VAT is 16% on CIF + duty. Note: Small personal shipments under KES 5,000 ($39 USD) may face simplified clearance but still incur taxes. National Customs Website: www.kra.go.ke |
Ghana |
Customs Tips: Provide a Certificate of Origin for potential duty reductions; expect inspections for electronics and luxury goods.
De Minimis: GHS 0 (~$0 USD) – no duty or tax-free threshold for imports. Duties and Taxes: Duties range from 5-20% (HS code-based); VAT is 15% on CIF + duty, plus a 1% processing fee. Note: Humanitarian goods (e.g., medical supplies) may qualify for exemptions with prior approval. National Customs Website: |
Egypt |
Customs Tips: Declare all goods in English or Arabic; expect strict checks on food and cosmetics, which require pre-approval.
De Minimis: EGP 0 ($0 USD) – all imports are subject to duties and taxes. Duties and Taxes: Duties range from 5-40% (HS code-based); VAT is 14% on CIF + duty. Note: Personal items under EGP 1,500 ($31 USD) may face simplified procedures but are not exempt. National Customs Website: www.customs.gov.eg |
Algeria |
Customs Tips: Use a licensed customs broker for all shipments; ensure all documents are translated into Arabic or French.
De Minimis: DZD 0 (~$0 USD) – no duty or tax-free threshold. Duties and Taxes: Duties vary from 5-30% (HS code-based); VAT is 19% on CIF + duty. Note: Temporary imports for exhibitions may be exempt with prior approval from customs. National Customs Website: www.douane.gov.dz |
Uganda |
Customs Tips: Pre-clear shipments through the Uganda Revenue Authority (URA) system; avoid shipping restricted items like used clothing without permits.
De Minimis: UGX 0 ($0 USD) – all imports are subject to duties and taxes. Duties and Taxes: Duties range from 0-25% (HS code-based); VAT is 18% on CIF + duty. Note: Small personal gifts under UGX 50,000 ($13 USD) may be processed with minimal fees. National Customs Website: www.ura.go.ug |