Customs rules by country
Select a country to see import duty rates, VAT, de minimis thresholds, and customs regulations.
🇺🇸
United States
De minimis: None, suspended
Tax: No federal VAT. State sales taxes vary and are not collected at the border
Duty: 0% to 32% across 89 codes here
🇬🇧
United Kingdom
De minimis: GBP 135
Tax: 20% Import VAT, standard rate
Duty: 0% to 16% across 110 codes here
🇵🇹
Portugal
De minimis: None, flat charge per item instead
Tax: 23% IVA (Imposto sobre o Valor Acrescentado), standard rate
Duty: 0% to 17% across 106 codes here
🇩🇪
Germany
De minimis: None, flat charge per item instead
Tax: 19% MwSt (Mehrwertsteuer), standard rate, with a reduced rate on food and books
Duty: 0% to 17% across 106 codes here
🇫🇷
France
De minimis: None, flat charge per item instead
Tax: 20% TVA (Taxe sur la Valeur Ajoutee), standard rate
Duty: 0% to 17% across 92 codes here
🇪🇸
Spain
De minimis: None, flat charge per item instead
Tax: 21% IVA (Impuesto sobre el Valor Anadido), standard rate
Duty: 0% to 17% across 92 codes here
🇧🇷
Brazil
De minimis: No de minimis, graduated rates
Tax: No single rate. II, IPI, ICMS and PIS/COFINS each apply on their own base
Duty: 16% to 35% across 3 codes here
🇨🇦
Canada
De minimis: CAD 20
Tax: 5% Federal GST, with provincial PST and HST on top in most provinces
Duty: 0% to 18% across 106 codes here
🇦🇺
Australia
De minimis: AUD 1,000
Tax: 10% GST (Goods and Services Tax)
Duty: 0% to 5% across 114 codes here
🇮🇳
India
De minimis: No de minimis
Tax: IGST, charged at the slab that applies to the goods
Duty: 0% to 20% across 8 codes here
🇨🇳
China
De minimis: No de minimis, graduated rates
Tax: 13% VAT, standard rate on goods, with a lower rate on agricultural goods
Duty: No duty rows held here yet
🇯🇵
Japan
De minimis: JPY 10,000
Tax: 10% Consumption Tax, standard rate, with a reduced rate on food
Duty: No duty rows held here yet
🇸🇬
Singapore
De minimis: SGD 400
Tax: 9% GST (Goods and Services Tax)
Duty: No duty rows held here yet
🇦🇪
United Arab Emirates
De minimis: AED 1,000 (Dubai)
Tax: 5% VAT, one of the world’s lowest standard rates
Duty: No duty rows held here yet
Sources: each guide names and links the national customs authority it describes. This index last verified 3 September 2026 (2026-09-03).
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