The basics
When a parcel enters your country, customs can charge two things:
- Import VAT or sales tax: a percentage of the value, like VAT in the UK and EU or GST in Canada and Australia.
- Duty: an extra charge on certain goods, which depends on what the item is and where it was made.
The carrier usually pays these for you and then asks you to pay before delivery, often with a small handling fee on top.
Rules changeImport rules have changed a lot in 2025 and 2026. This guide is a starting point, not legal advice. Always check your country's official customs website before a big order.
Country by country
| Country | What to expect (Oct 2026) |
|---|---|
| United States | The $800 duty-free allowance ended on 29 August 2025. Parcels from China can now be charged duty at any value, and tariff rates have changed several times. Many US lines include duties in the shipping price; check before you choose. |
| United Kingdom | 20% VAT on most goods. On parcels worth up to £135 there's no customs duty, but VAT still applies. Above £135, duty can apply too. Carriers add a handling fee when they collect VAT on delivery. |
| European Union | VAT (rate depends on the country, around 19% to 27%) is due on every import, with no minimum. The EU is phasing out its €150 duty-free allowance on small parcels, so expect a small duty charge on low-value parcels as well. |
| Canada | Only a very small tax-free allowance applies to parcels from China. Above it, GST/HST and sometimes duty are charged, plus a handling fee from Canada Post or the courier. |
| Australia | 10% GST applies to most goods. Above AUD 1,000, duty, GST and an import processing charge are collected at the border. |
Tax-included lines
Many special lines quote a price that already includes import tax and duty: you pay once and nothing is collected on delivery. They're often the cheapest total for the UK, EU and US. The line's description will say "tax included", "DDP" or "duty paid".
With express lines like DHL or FedEx, tax is usually collected when the parcel arrives (called "DAP" or "DDU").
If your parcel is held
- Read the noticeCustoms or the carrier will email, text or post a letter explaining what they need: usually payment or proof of value.
- Gather your proofYour agent order page and payment receipt show what you paid.
- Reply quicklyParcels are often returned or destroyed if nobody responds within the deadline, sometimes only 2 to 3 weeks.
- Tell your agentSome lines offer help or compensation for held parcels. Check the line's terms.