Italy
-Duty-Free Limit
150.00 European Monetary Unit (Euro) (EUR)
-Shipment to Private People
Italian Private People Tax ID (Fiscal Code) is mandatory when the invoice value exceeds 150 EUR.
Please check if it is the invoice value or the value of the goods (excluding freight charges if shown on the invoice).
According to the duty relief regulation it is the value of the goods. The consignee's telephone number & mail address is required on the invoice.
-Duty/Tax Calculation
The Council of the EU adopted the VAT e-commerce package with application on 1 July 2021: The exemption from paying VAT on imports of goods that do not exceed 22.00.00 EUR has been abolished.
All goods imported into the EU are subject to VAT. Please note that not only the value(s) of the commodity/commodities have to be considered
when calculating duty and tax, but also the freight charge and other fees.
-Other Import Regulation
Goods with a value up to 22.00 EUR are no longer exempt from VAT. This impacts all businesses importing into the EU, whether they are shipping to consumers or businesses.
These low-value goods will now require formal customs clearance and be subject to VAT. Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value,
the shipment may enter the country or territory duty free but tax is raised. This regulation does not apply to alcoholic beverages, tobacco and perfume.
Australia
-Duty-Free Limit
AUD $1000.00
-Shipment to Private People
For Importations into AU, if the value of the goods is under AUD $1000.00 no Import charges will be applicable
(excluding alcohol and tobacco).
-Duty/Tax Calculation
If the value of the goods is over AUD $1000.00, the goods will be subject to 10% GST (goods and services tax) and depending on the goods and Origin, may also be subject to 5% Duty,
and a Customs Entry (TRADEGATE) processing fee of AUD $88.00 and this fee increases to AUD $190.00 when the value of the goods is valued over AUD $10,000.00.
-Other Import Regulation
[Clothing] All clothing must contain labels. The labels must state the material composition and country or territory of origin. This label must be sewn into the garment, where the customer can see the markings,
if the garments are packaged. If the packaging is not transparent, the markings must also be on the packaging
Hong Kong
-Duty-Free Limit
0.00 Hong Kong Dollar (HKD)
-Shipment to Private People
0.00 Hong Kong Dollar (HKD)
All non-document shipments may be assessed duty or tax or both regardless of the shipment value.
-Duty/Tax Calculation
All non-document shipments may be assessed duty or tax or both regardless of the shipment value.
-Other Import Regulation
Textile shipments do not require a license or notification. no gift exemption
Japan
-Duty-Free Limit
10000.00 Japanese Yen JPY
-Shipment to Private People
Shipment value amount: 10,000.00 Japanese Yen (JPY). This amount includes the value of the gift plus transportation charges and insurance, if applicable.
Most gift shipments valued under 10,000.00 JPY are free of duty and tax.
This gift exemption is applicable all year. Shipments over 10,000.00 Japanese Yen may need pre-inspection of goods if the description on the invoice is inadequate.
-Duty/Tax Calculation
Duties and taxes can be billed to the receiver or a third party
-Other Import Regulation
[Clothing] Shipments of clothing (including undergarments) from South Korea and of South Korean origin will require an importer order sheet with transaction values indicated.
In place of an importer order sheet, other forms of receipt or bank remittance slip may be accepted. This applies to both commercial and personal shipments, of CIF value exceeding 20,000.00 JPY (approximately US$180.00). An import delay is expected as Customs will audit the declared values and perform inspection on the shipments. Approval to import will then be granted accordingly. Note: Clothing shipments from South Korea but not of South Korean origin will not be subjected to this requirement. Also, clothing shipments of South Korea origin but not shipped from South Korea need not conform to this requirement.
Malaysia
-Duty-Free Limit
500.00 Malaysian Ringgit MYR
-Shipment to Private People
500.00 Malaysian Ringgit (MYR)
In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty and tax free.
-Duty/Tax Calculation
[Clearance Comments] For dutiable shipments with Free on Board (FOB) value greater than 10,000.00 Malaysian Ringgit (MYR), the consignee must complete a Supplementary Customs form No.
1A and submit it to Customs as part of a valuation regulation. Based on the invoice valuation of goods imported for commercial purposes, the consignee will pay import duty and sales tax if applicable, to Customs.
Declaration of form No. 1A can be done via EDI.
-Other Import Regulation
Prohibited or Restricted Commodities
Textiles, Any cloth bearing the imprint or reproduction of any verses of the Koran.
New Zealand
-Duty-Free Limit
1000.00 New Zealand Dollar NZD
-Shipment to Private People
1000.00 New Zealand Dollar (NZD) If goods value (excluding shipping / insurance) for the shipment as a whole is over 1000nzd, then any duty (generally 10% on apparel) and 15% GST applies.
Customs also collect their IETF transaction charge of 55.71. If goods value is 1000nzd & below no GST / duties applies. Non dutiable shipments with FOB value of up to 2,000.00 MYR are cleared immediately upon arrival by Customs.These shipments do not require formal entry unless they are controlled or restricted.
-Duty/Tax Calculation
Low Value Shipment to New Zealand Informal Entry: Shipments with a Free On Board (FOB) value between 400.00 NZD and 1000.00 NZD.
These shipments are subject to New Zealand taxes, but an importer code is not required.
-Other Import Regulation
Formal Entry: Shipments with an FOB value of 1000.00 NZD or more. These shipments are subject to New Zealand taxes and an importer code is required.
Shipments without an importer code may experience delays of 1 to 2 days
Singapore
-Duty-Free Limit
400.00 Singapore Dollar (SGD)
-Shipment to Private People
Imports are subject to a 7 percent goods and service tax (GST) if the cost, insurance, and freight (CIF) value is greater than $400.00 SGD.
In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory tax free.
-Duty/Tax Calculation
Goods of South Korea Origin
Effective 2 March 2006, preferential tariff will be accorded to goods originating from South Korea under the Korea-Singapore Free Trade Agreement (KSFTA).
To qualify for this, a valid Certificate of Origin issued by the government authority designated by South Korea is necessary, at time of import.
This requirement is waived if the value of the shipments does not exceed US$1,000.00.
-Other Import Regulation
Clearance Comments
All packages shipped to Singapore require the consignee's telephone number. Include both the residential and commercial phone numbers for letter documents and non-documents.
Taiwan
-Duty-Free Limit
2000.00 New Taiwan Dollar (TWD)
-Shipment to Private People
2000.00 New Taiwan Dollar (TWD)
With effect from 1 January 2018, Taiwans de minimis threshold will be lowered from 3,000 NTD to 2,000 NTD. In most cases, when the cost,
freight and declared value of the shipment is equal to or less than the de minimis Value, the shipment may enter the country or territory duty and tax free.
-Duty/Tax Calculation
Duty and Taxes
Effective 1 January 2018, Taiwan's Customs Administration - Ministry of Finance will implement duties and taxes on inbound shipments to Taiwan with value below the de minimis threshold of NTD 2,000.
This applies to the seventh inbound shipment for every six-month period from 1 January to 30 June and 1 July to 31 December, with the frequency of the imports determined by the date on the declaration form.
-Other Import Regulation
Personal Shipments TW Customs has announced that they will enforce Real Name Authentication from 16th, May, 2020 for all B2C and C2C import shipments with value (CIF) less than TWD 50,000 (USD 1,667) (for non-import license items). This means that Customs will authenticate the names of consignees locally via their mobile phone numbers which have been registered with Customs system to be included with the shipment details: For shipments where telephone numbers have not been registered with Customs, consignees will receive a one off warning message from Customs Broker on import to register their telephone numbers. If the consignee continues to refuse to register with Customs, the Customs system will reject the import declaration for all subsequent import shipments. In this case, Consignees can provide paper based/fax power of attorney (POA) within 7 working days so that TW can proceed with clearance. If no POA is provided or no telephone numbers provided upon contact, these shipments may be returned.
In order to avoid delays at clearance, please ensure that:
1. Consignees telephone numbers ( better be mobile phone number as Customs system registration can only accept mobile phone) are included in the shipment details; and
2. Consignee has registered their mobile phone numbers with Customs by downloading the application from the following link.
https://eweb.customs.gov.tw/cp.aspx?n=E6FCE4737A66B49B&s=F643B08A77524E97
USA
-Duty-Free Limit
800.00 US Dollar (USD)
-Shipment to Private People
When the value of the shipment is equal to or less than the De minimis value ($800 US Dollar), the shipment may enter the country or territory duty and tax free, with the exception of shipments containing certain PGA regulated commodities, those subject to anti-dumping/countervailing, and Tariff Rate Quota.
Canada
-Duty-Free Limit
20.00 Canadian Dollar (CAD)
-Shipment to Private People
In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty and tax free (a broker is not required).
Goods within the Deminimis value threshold are however, subject to CBSA targeting and,the LVS Exception list posted under the value limit "Low Value Shipments"
-Duty/Tax Calculation
20.01 Canadian Dollar (CAD)
The value range for LVS(Low Value Shipment) shipments is $20.01 CAD to $3,300.00 CAD. This applies to both document and non-document shipments and all service levels.
The commodities listed other than LVS are exceptions to the Courier Low Value Shipment Program (CLVS) and require formal Customs Clearance through the HVS clearance process.
France
-Duty-Free Limit
150.00 European Monetary Unit (Euro) (EUR)
-Shipment to Private People
Goods with a value up to 22.00 EUR are no longer exempt from VAT. This impacts all businesses importing into the EU, whether they are shipping to consumers or businesses. These low-value goods will now require formal customs clearance and be subject to VAT. Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised. This regulation does not apply to alcoholic beverages, tobacco and perfume.
-Duty/Tax Calculation
The Council of the EU adopted the VAT e-commerce package with application on 1 July 2021: The exemption from paying VAT on imports of goods that do not exceed 22.00.00 EUR has been abolished.
All goods imported into the EU are subject to VAT.
-Other Import Regulation
The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 22.00 EUR.
The consignee's mobile number and e-mail address should also appear on the invoice if available.
Germany
-Duty-Free Limit
150.00 European Monetary Unit (Euro) (EUR)
-Shipment to Private People
Goods with a value up to 22.00 EUR are no longer exempt from VAT. This impacts all businesses importing into the EU, whether they are shipping to consumers or businesses.
These low-value goods will now require formal customs clearance and be subject to VAT. Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value,
the shipment may enter the country or territory duty free but tax is raised. This regulation does not apply to alcoholic beverages, tobacco and perfume.
-Duty/Tax Calculation
The Council of the EU adopted the VAT e-commerce package with application on 1 July 2021: The exemption from paying VAT on imports of goods that do not exceed 22.00.00 EUR has been abolished.
All goods imported into the EU are subject to VAT.
-Other Import Regulation
[Low Value Clearance] For goods qualified to be cleared as low value in Germany (see value limits for more details),
it is highly recommended to attach a proof of payment to the invoice and image a scan to IDIS in order to avoid delays caused by customs inspections.
Sample Shipment
If the marking or mutilating is not reasonable (e.g. garments for a fashion show), samples up to 5 pieces and up to a maximum of 50 Euros per Commodity group can be imported without duty and VAT being charged. The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 22.00 EUR.
The consignee's mobile number and e-mail address should also appear on the invoice if available.
Switzerland
-Duty-Free Limit
0.00 Swiss Franc (CHF)
-Shipment to Private People
There is no defined deminimis value limit, however, duty amounts and VAT amounts less than 5 Swiss Francs will not be charged to the importer by Swiss Customs.
-Duty/Tax Calculation
Duty and Taxes
Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
Gift Exemptions 100.00 Swiss Franc CHF
individual-to-individual value of the gift for each recipient. When sending a gift from a company to an individual, write the name of the person in the shippers address. An exemption from company to individual is not 100% guaranteed. The decision will be made by Customs. There are no exemptions for company-to-company gift shipments.
-Other Import Regulation
Low Value Clearance
For goods qualified to be cleared as low value in Germany (see value limits for more details),
it is highly recommended to attach a proof of payment to the invoice and image a scan to IDIS in order to avoid delays caused by customs inspections.
Sample Shipment
If the marking or mutilating is not reasonable (e.g. garments for a fashion show), samples up to 5 pieces and up to a maximum of 50 Euros per Commodity group can be imported without duty and VAT being charged. The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 22.00 EUR.
The consignee's mobile number and e-mail address should also appear on the invoice if available.
United Kingdom
-Duty-Free Limit
135.00 British Pound (GBP)
-Shipment to Private People
VAT - The limit whereby VAT will not be charged remains at 15.00 GBP. Shipments with a value above 15.00 GBP need to be customs cleared as a formal entry.
Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free but tax is raised.
-Duty/Tax Calculation
Duty and Taxes
Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
-Other Import Regulation
For shipments exceeding 15.00 GBP, a formal entry at import is required, including an imaged invoice prior to flight arrival. The consignee's telephone number is required on the invoice for shipments to private individuals with a value above 15 GBP. The consignee's mobile number and e-mail address should also appear on the invoice if available.
Thailand
-Duty-Free Limit
135.00 British Pound (GBP)
-Shipment to Private People
In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty and tax free.
-Duty/Tax Calculation
Category 1: Non-Dutiable Documents - No commercial value.
Category 2: Non-dutiable Shipments - Low-value consignments imported with CIF value not exceeding THB 1,500 per consignment
Category 3: Dutiable Shipments - FOB value does not exceed THB 40,000 per consignment
-Other Import Regulation
Shipments with values exceeding 40,000.00 Baht (THB) require formal entries and hence may require 2 days for clearance.
Philippines
-Duty-Free Limit
10000.00 Philippine Peso (PHP)
-Shipment to Private People
In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty and tax free.
-Duty/Tax Calculation
There are no rules regarding gift shipment exemption, It is upto the discretion of the customs examiner,
who will take into account the value and quantity per shipment. Items addressed to individuals are given more leniency.
-Other Import Regulation
Philippines customs requires all B2C shipments or shipments consigned to a personal owner: to have proof of payment, a sales contract or a proforma invoice. If the above documents are not provided by the customer, Carrier(UPS) will determine the value per market value. If Carrier(UPS) does not include the value in the customs entry form,Philippines customs will deem the cargo to be abandoned, and begin the abandon process. The consignee must have an updated Tax Identification Number (TIN) registered and accredited by Bureau of Customs if the shipment's value is USD 500 or above.
Spain
-Duty-Free Limit
150.00 European Monetary Unit (Euro) (EUR)
-Shipment to Private People
Goods with a value up to 22.00 EUR are no longer exempt from VAT. This impacts all businesses importing into the EU, whether they are shipping to consumers or businesses. These low-value goods will now require formal customs clearance and be subject to VAT. Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value, the shipment may enter the country or territory duty free, but tax is raised.
-Duty/Tax Calculation
The Council of the EU adopted the VAT e-commerce package with application on 1 July 2021: The exemption from paying VAT on imports of goods that do not exceed 22.00.00 EUR has been abolished.
All goods imported into the EU are subject to VAT.
Duty and Taxes Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
Gift shipments exceeding 5 kgs (11 lbs.) may be rejected by Customs. If the value of the shipment exceeds the threshold, the shipment is cleared as dutiable with import duty and VAT charges
-Other Import Regulation
Upon shipments arrival, the consignee is contacted to get his import VAT ID number and to clarify any open issues. The VAT ID number is mandatory for customs clearance in Spain. Non-resident importers in Spain must provide a legible copy of their passport to customs as a replacement for the missing (Spanish) VAT ID number. Spanish Customs Declarations must be made within 20 days after the shipment arrives in Spain. UPS automatically returns the shipment at the shipper's expense if the declaration is not made by the deadline
Portugal
-Duty-Free Limit
150.00 European Monetary Unit (Euro) (EUR)
-Shipment to Private People
Goods with a value up to 22.00 EUR are no longer exempt from VAT. This impacts all businesses importing into the EU, whether they are shipping to consumers or businesses.
These low-value goods will now require formal customs clearance and be subject to VAT. Duty - In most cases, when the value of the shipment is equal to or less than the Deminimis Value,
the shipment may enter the country or territory duty free, but tax is raised.
-Duty/Tax Calculation
The Council of the EU adopted the VAT e-commerce package with application on 1 July 2021:
The exemption from paying VAT on imports of goods that do not exceed 22.00.00 EUR has been abolished. All goods imported into the EU are subject to VAT.
Duty and Taxes Please note that not only the value(s) of the commodity/commodities have to be considered when calculating duty and tax, but also the freight charge and other fees.
-Other Import Regulation
Automatic RTS Procedures Customs Declarations in Portugal must be made within 20 days after the shipment arrived. In order to not exceed the time-limit, UPS reserves the right to return uncleared shipments automatically if and when a shipper fails to advise/instruct within the appointed time (first 17 days after shipment arrival) through the ERN.
Russia
-Duty-Free Limit
200.00 European Monetary Unit (Euro) (EUR)
China
-Duty-Free Limit
0.00 Yuan Renminbi (CNY)
-Shipment to Private People
In most cases, when the value of the shipment is equal to or less than the Deminimis Value,
and the total duty and tax amount does not exceed 50.00 Chinese Yuan, the shipment may enter the country or territory duty and tax free.
-Duty/Tax Calculation
Shipments from overseas (online) or commercial companies will NOT be deemed as gifts
-Other Import Regulation
Import Shipment Classifications - Category 2
Category 2: Personal Goods (GAC43)
e-Commerce shipments that cannot be declared through GAC26 must be declared through Personal Goods (GAC43) or General Cargo.
Personal Goods shipments include personal gifts shipped between individuals (for example, gifts between relatives and friends) that are of a reasonable quantity and for personal consumption.
Formal declaration is required for Personal Goods shipments to & from Hong Kong, Macau & Taiwan, if the declared shipment value is greater than RMB 800.
For all other countries or territories, formal declaration is required if the declared shipment value exceeds RMB 1,000. Personal Goods shipments with a declared shipment value less than RMB 50 will be exempt from duty. If a shipment exceeds the RMB 1,000 value threshold but contains only 1 item and the item is for personal use only, China Customs may allow it to be declared as a Personal Good. (This is at the discretion of China Customs). For Personal gifts shipped between individuals, the consignee is required to provide a copy of his or her identification card (citizens) or passport (non-citizens), a copy of the purchase order or other documents to prove the declaration value, Power of Attorney and any other related China Customs/CIQ clearance documents.
