{"source":"https://traddal.com/resources/country-facts.json","updated":"2026-11-06T10:34:48.198Z","count":47,"notes":"A null value could not be confirmed from an official source, unless a label beside it gives the reason there is none. scope says which shipments an amount applies to. Rates are percents, so 25.5 means 25.5%. usdApprox is approximate, converted at the rates on fxDate.","countries":[{"country":"Argentina","code":"AR","region":"Americas","currency":{"code":"ARS","name":"Argentine peso"},"tax":{"name":"IVA","standardRate":21,"reducedRates":[10.5],"note":"ARCA's system tables list 10.5%, 21% and 27%. 27% is an increased rate, not a reduced one. Other import levies, such as the 3% statistics rate (to 31 December 2027 under Decree 1140/2024) and income tax and VAT prepayments, sit on top for ordinary imports."},"dutyDeMinimis":{"amount":400,"currency":"USD","note":"Small shipments for personal use, by courier or the postal operator: free of import duty and statistics fee up to USD 400 FOB per shipment, for up to 5 shipments a year per person. Duty applies to the excess. Maximum USD 3,000 per shipment, 50 kg per package and 3 units of a kind, no commercial purpose, and USD 15,000 a year per ARCA's October 2026 note. Ordinary commercial imports have no threshold.","effectiveFrom":null},"taxDeMinimis":{"amount":0,"currency":"USD","note":"Under the small-shipment regime the first USD 400 is still liable to IVA and internal taxes where they apply.","effectiveFrom":null},"usdApprox":{"duty":400,"tax":0},"valuationBasis":null,"taxBase":null,"authority":{"name":"Agencia de Recaudacion y Control Aduanero (ARCA)","url":"https://www.arca.gob.ar/"},"taxAuthority":{"name":"Agencia de Recaudacion y Control Aduanero (ARCA)","url":"https://www.arca.gob.ar/"},"lowValueRules":null,"changes":[{"date":"2025-12-12","summary":"Decree 877/2025 reduced import duty rates, as ARCA reported in its revenue notes.","sourceUrl":"https://www.arca.gob.ar/institucional/documentos/ARCA-Recaudacion-122025.pdf"},{"date":"2026-07-30","summary":"ARCA published Resolucion General 5884/2026 under Decree 604/26: postal and door-to-door shipments now get the same treatment as courier small shipments, with the USD 400 relief.","sourceUrl":"https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5829"}],"sources":[{"title":"Pequenos envios, importacion por courier (ARCA)","url":"https://www.afip.gob.ar/envios-internacionales/courier/importacion/pequenios-envios.asp","checkedAt":"2026-11-05"},{"title":"ARCA agiliza el regimen de envios postales internacionales y puerta a puerta (30 July 2026)","url":"https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5829","checkedAt":"2026-11-05"},{"title":"Regimen de Courier (ARCA, 6 October 2026)","url":"https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5939","checkedAt":"2026-11-05"},{"title":"Tablas del sistema, alicuotas del IVA (ARCA)","url":"https://www.afip.gob.ar/iva/documentos/Libro-IVA-Digital-Tablas-del-Sistema.pdf","checkedAt":"2026-11-05"},{"title":"Recaudacion diciembre 2025 (ARCA)","url":"https://www.arca.gob.ar/institucional/documentos/ARCA-Recaudacion-122025.pdf","checkedAt":"2026-11-05"},{"title":"Decreto 1140/2024, tasa de estadistica (Boletin Oficial)","url":"https://www.boletinoficial.gob.ar/detalleAviso/primera/319050/20241231","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["valuationBasis: null. The small-shipment limit is expressed FOB, but the general customs value was not confirmed from an official source. The old guide's CIF is not contradicted, just unconfirmed.","taxBase: null. The base for import IVA was not confirmed from an official page."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-argentina"},{"country":"Australia","code":"AU","region":"Asia-Pacific","currency":{"code":"AUD","name":"Australian dollar"},"tax":{"name":"GST","standardRate":10,"reducedRates":[]},"dutyDeMinimis":{"amount":1000,"currency":"AUD","note":"Goods of AUD 1,000 or less are generally free of duty under Customs By-law 1305011. Tobacco, tobacco products and alcoholic beverages pay at any value. Bulk orders split to stay below the limit are caught.","effectiveFrom":null},"taxDeMinimis":{"amount":1000,"currency":"AUD","note":"No GST at the border at AUD 1,000 or less, apart from tobacco and alcohol. GST is not waived: non-resident sellers and marketplaces with GST turnover charge it at the point of sale on low-value goods to consumers.","effectiveFrom":null},"usdApprox":{"duty":700,"tax":700},"valuationBasis":"FOB","taxBase":"Value of the taxable importation: customs value plus duty, international transport and insurance, and any wine equalisation tax.","authority":{"name":"Australian Border Force (ABF)","url":"https://www.abf.gov.au/"},"taxAuthority":{"name":"Australian Taxation Office (ATO)","url":"https://www.ato.gov.au/"},"lowValueRules":"Non-resident suppliers, online marketplaces and redeliverers charge 10% GST on low-value goods (customs value AUD 1,000 or less) sold to consumers, and register with the ATO.","changes":[],"sources":[{"title":"Import declarations (ABF)","url":"https://www.abf.gov.au/imports/Pages/How-to-import/Import-declarations.aspx","checkedAt":"2026-11-05"},{"title":"Australian Customs Notice 2021/01 (ABF)","url":"https://www.abf.gov.au/help-and-support-subsite/CustomsNotices/2021-01.pdf","checkedAt":"2026-11-05"},{"title":"GST and other taxes (ABF)","url":"https://www.abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/gst-and-other-taxes","checkedAt":"2026-11-05"},{"title":"Customs value fact sheet (ABF)","url":"https://www.abf.gov.au/imports/files/fact-sheets/fs-value-imported-goods.pdf","checkedAt":"2026-11-05"},{"title":"GST on low value imported goods (ATO)","url":"https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/gst-on-low-value-imported-goods","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["The ATO and ABF sites block automated page reads. The ATO low-value page and ABF charges page were opened once in a browser pane, and the AUD 48 and AUD 71 charges also appear in official-domain excerpts of ACN 2026/23. Treat as excerpt only until a person checks them.","No changes from 2024 on were found; ABF and ATO pages do not offer a change log.","The AUD 50 import processing charge comes only from the ABF page opened once in a browser pane. A person should confirm it."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-australia"},{"country":"Austria","code":"AT","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":20,"reducedRates":[13,10,4.9],"note":"4.9% applies from 1 July 2026 to selected basic foods, by Combined Nomenclature code. Other food stays at 10%. The Your Europe table, last checked 13 July 2026, does not yet show it."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Zollamt Osterreich (Federal Ministry of Finance)","url":"https://www.bmf.gv.at/themen/zoll.html"},"taxAuthority":{"name":"Federal Ministry of Finance (BMF)","url":"https://www.bmf.gv.at/en.html"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales. Separately, a national parcel tax of EUR 2 per parcel has applied since 1 October 2026 to mail-order sellers with more than EUR 100 million of parcel sales in Austria. The seller owes it, and it isn't a customs charge.","changes":[{"date":"2026-07-01","summary":"New 4.9% VAT rate on selected basic foods.","sourceUrl":"https://www.usp.gv.at/aktuelles/newsliste/neuer_ustsatz.html"},{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-10-01","summary":"National parcel tax of EUR 2 per parcel starts, on mail-order sellers with more than EUR 100 million of parcel sales in Austria (Paketsteuergesetz).","sourceUrl":"https://www.parlament.gv.at/dokument/XXVIII/BNR/198/fnameorig_1770846.html"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Steuersatze und Steuerbefreiungen der Umsatzsteuer (Unternehmensserviceportal)","url":"https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/steuersaetze-und-steuerbefreiungen-der-umsatzsteuer.html","checkedAt":"2026-11-05"},{"title":"Neuer Umsatzsteuersatz von 4,9 Prozent (Unternehmensserviceportal)","url":"https://www.usp.gv.at/aktuelles/newsliste/neuer_ustsatz.html","checkedAt":"2026-11-05"},{"title":"Nationalrat beschliesst Umsatzsteuersenkung fur Grundnahrungsmittel (Austrian Parliament)","url":"https://www.parlament.gv.at/aktuelles/pk/jahr_2026/pk0448","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"},{"title":"Beschluss des Nationalrates: Budgetbegleitgesetz 2027-2028, Paketsteuergesetz (Austrian Parliament)","url":"https://www.parlament.gv.at/dokument/XXVIII/BNR/198/fnameorig_1770846.html","checkedAt":"2026-11-05"}],"unverified":["Paketsteuergesetz read in the Nationalrat text, not the gazette (BGBl. I Nr. 62/2026), which would not load."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-austria"},{"country":"Belgium","code":"BE","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":21,"reducedRates":[12,6]},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"FPS Finance (Customs and Excise)","url":"https://finance.belgium.be/en"},"taxAuthority":{"name":"FPS Finance","url":"https://finance.belgium.be/en"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"VAT rates (FPS Finance)","url":"https://finance.belgium.be/en/enterprises/vat/vat-obligation/rates-and-calculation/vat-rates","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":["news.belgium.be refuses automated reads. The 53% H7 fall and the 95% platform expectation are from search excerpts."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-belgium"},{"country":"Brazil","code":"BR","region":"Americas","currency":{"code":"BRL","name":"Brazilian real"},"tax":{"name":"ICMS","standardRate":null,"reducedRates":[],"note":"ICMS is a state tax. On international parcels the Federal Revenue gives 17% to 20% depending on the state, charged 'by inclusion' on goods, freight, insurance and import duty. Ordinary commercial imports also carry federal taxes (IPI, PIS and COFINS) not covered here.","rateLabel":"17% to 20% by state"},"dutyDeMinimis":{"amount":50,"currency":"USD","note":"Only for individuals buying from sites certified in the Remessa Conforme programme: 0% import duty up to USD 50 of customs value. Above USD 50 on those sites: 60% less a USD 30 discount. Sites outside the programme: 60% from the first dollar. There is no general threshold for commercial imports.","effectiveFrom":"2026-05-12","scope":"certified sites only"},"taxDeMinimis":{"amount":0,"currency":"BRL","note":"ICMS is charged on parcels at any value, including those at 0% import duty. The Federal Revenue states this directly.","effectiveFrom":null},"usdApprox":{"duty":50,"tax":0},"valuationBasis":"CIF","taxBase":"ICMS by inclusion: (goods + freight + insurance + import duty) divided by (1 minus the ICMS rate).","authority":{"name":"Receita Federal do Brasil","url":"https://www.gov.br/receitafederal/"},"taxAuthority":{"name":"Receita Federal do Brasil (federal taxes); state finance departments (ICMS)","url":"https://www.gov.br/receitafederal/"},"lowValueRules":"Programa Remessa Conforme: e-commerce sites certify with the Federal Revenue and collect tax at checkout. Lei 15.502 of 10 September 2026 lets the Finance Minister set the simplified-regime rates and the Executive set limits on frequency and quantity, so the conditions may tighten.","changes":[{"date":"2024-08-01","summary":"20% import duty on PRC purchases up to USD 50, and a USD 20 discount above that, until 11 May 2026.","sourceUrl":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/topicos/tributacao"},{"date":"2026-05-12","summary":"Medida Provisoria 1.357/2026 and Portaria MF 1.342/2026: import duty on PRC purchases up to USD 50 cut to 0%; discount above that raised to USD 30.","sourceUrl":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/preciso-pagar-impostos-nas-compras-internacionais/quanto-pagarei-de-imposto"},{"date":"2026-09-10","summary":"Lei 15.502 converted the measure into law, in force on publication. It lets the Finance Minister reduce the rate to zero up to USD 50 and set 30% up to USD 3,000, by channel or programme membership. No act setting 30% was found: the Receita still shows 60% less USD 30.","sourceUrl":"https://www2.camara.leg.br/legin/fed/lei/2026/lei-15502-10-setembro-2026-799916-publicacaooriginal-181312-pl.html"},{"date":"2027-01-01","summary":"CBS collected in earnest from 2027, when PIS and COFINS end; 2026 is a test year. IBS starts at 0.1% on 1 January 2027 per the IBS management committee. Effect on RTS parcels not confirmed.","sourceUrl":"https://www.gov.br/planalto/pt-br/acompanhe-o-planalto/noticias/2026/04/publicado-decreto-que-regulamenta-a-contribuicao-social-sobre-bens-e-servicos"}],"sources":[{"title":"Quanto vou pagar de impostos? (Receita Federal, updated 14 September 2026)","url":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/preciso-pagar-impostos-nas-compras-internacionais/quanto-pagarei-de-imposto","checkedAt":"2026-11-05"},{"title":"Saiba em quais casos nao e preciso pagar impostos (Receita Federal)","url":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/preciso-pagar-impostos-nas-compras-internacionais/saiba-em-quais-casos-nao-e-preciso-pagar-impostos-em-suas-compras-internacionais","checkedAt":"2026-11-05"},{"title":"Tributacao (Receita Federal)","url":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/topicos/tributacao","checkedAt":"2026-11-05"},{"title":"Sancionada lei que autoriza zerar taxa das blusinhas (Senado Noticias)","url":"https://www12.senado.leg.br/noticias/materias/2026/09/11/sancionada-lei-que-autoriza-zerar-taxa-das-blusinhas-ate-us-50","checkedAt":"2026-11-05"},{"title":"Encomendas com valor ate US$ 50,00 (Receita Federal)","url":"https://www.gov.br/receitafederal/pt-br/assuntos/aduana-e-comercio-exterior/manuais/remessas-postal-e-expressa/problemas-frequentes/encomendas-com-valor-ate-us-50-00","checkedAt":"2026-11-05"},{"title":"Lei 15.502, de 10 de setembro de 2026 (Camara dos Deputados, Legislacao)","url":"https://www2.camara.leg.br/legin/fed/lei/2026/lei-15502-10-setembro-2026-799916-publicacaooriginal-181312-pl.html","checkedAt":"2026-11-05"},{"title":"Publicado decreto que regulamenta a Contribuicao Social sobre Bens e Servicos (Presidencia)","url":"https://www.gov.br/planalto/pt-br/acompanhe-o-planalto/noticias/2026/04/publicado-decreto-que-regulamenta-a-contribuicao-social-sobre-bens-e-servicos","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["tax.standardRate is null because ICMS varies by state. CBS timing read from the Presidency's page; IBS at 0.1% from a CGIBS excerpt; treatment of RTS parcels under IBS and CBS not confirmed.","CIF rests on the Receita's definition for parcels (goods + freight + insurance). General commercial valuation was not read separately.","Lei 15.502 read at the Chamber's legislation copy, because planalto.gov.br refused the read. The Chamber's page says it does not replace the Diario Oficial."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-brazil"},{"country":"Canada","code":"CA","region":"Americas","currency":{"code":"CAD","name":"Canadian dollar"},"tax":{"name":"GST/HST","standardRate":5,"reducedRates":[],"note":"Federal GST is 5%. HST replaces it in Ontario (13%), Nova Scotia (14%), New Brunswick, Newfoundland and Labrador, and Prince Edward Island (15%). PST also applies in British Columbia and Manitoba (7%), Saskatchewan (6%), and QST in Quebec (9.975%). Basic groceries are zero rated."},"dutyDeMinimis":{"amount":20,"currency":"CAD","note":"Mail from any country, and courier from outside the US and Mexico: CAD 20 and under is free of duty and tax. Courier shipments from the US or Mexico: duty free up to CAD 150. Goods only need to be shipped from the US or Mexico and have entered commerce there; they need not originate there. Alcohol, tobacco, cannabis, vaping products and publications from unregistered suppliers are among the exceptions.","effectiveFrom":null},"taxDeMinimis":{"amount":20,"currency":"CAD","note":"Same CAD 20 limit for mail, and for courier from outside the US and Mexico. Courier shipments from the US or Mexico: tax free up to CAD 40. Gifts by mail are free up to CAD 60.","effectiveFrom":null},"usdApprox":{"duty":14,"tax":14},"valuationBasis":"FOB","taxBase":"Value for duty plus duties and taxes imposed under the Customs Tariff and other federal import levies.","authority":{"name":"Canada Border Services Agency (CBSA)","url":"https://www.cbsa-asfc.gc.ca/"},"taxAuthority":{"name":"Canada Revenue Agency (CRA)","url":"https://www.canada.ca/en/revenue-agency.html"},"lowValueRules":"Courier Low Value Shipment Program covers goods with a value for duty up to CAD 3,300. Non-resident sellers have GST/HST registration rules, not checked here.","changes":[{"date":"2024-11-15","summary":"CBSA reissued Memorandum D8-2-16 on the Courier Imports Remission Order, keeping the CAD 150 and CAD 40 thresholds for courier shipments from the US and Mexico.","sourceUrl":"https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html"},{"date":"2025-04-01","summary":"Nova Scotia HST fell to 14%, with the provincial part at 9%.","sourceUrl":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html"},{"date":"2026-09-08","summary":"United States Surtax Order (2026): certain US-origin goods pay a surtax of 15%, 25% or 50% of value for duty. CBSA says the surtax also applies to shipments under the de minimis thresholds.","sourceUrl":"https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-23-eng.html"}],"sources":[{"title":"Increase to low-value shipment thresholds and other changes (CBSA)","url":"https://www.cbsa-asfc.gc.ca/services/cusma-aceum/lvs-efv-eng.html","checkedAt":"2026-11-05"},{"title":"Importing by mail or courier: determining duty and taxes owed (CBSA)","url":"https://www.cbsa-asfc.gc.ca/import/courier/menu-eng.html","checkedAt":"2026-11-05"},{"title":"Memorandum D8-2-16: Courier Imports Remission (CBSA)","url":"https://www.cbsa-asfc.gc.ca/publications/dm-md/d8/d8-2-16-eng.html","checkedAt":"2026-11-05"},{"title":"Customs Notice 26-23: United States Surtax Order (2026) (CBSA)","url":"https://www.cbsa-asfc.gc.ca/publications/cn-ad/cn26-23-eng.html","checkedAt":"2026-11-05"},{"title":"Customs Act, section 48 (Justice Laws)","url":"https://laws-lois.justice.gc.ca/eng/acts/C-52.6/section-48.html","checkedAt":"2026-11-05"},{"title":"Excise Tax Act, section 215 (Justice Laws)","url":"https://laws-lois.justice.gc.ca/eng/acts/E-15/section-215.html","checkedAt":"2026-11-05"},{"title":"GST/HST calculator and rates (CRA)","url":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html","checkedAt":"2026-11-05"},{"title":"Charge and collect the tax: which rate to charge (CRA)","url":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate.html","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["FOB label is our reading of Customs Act s.48: transport and insurance from the place of direct shipment to Canada are deducted, costs up to that place are added. The CBSA does not use the term FOB.","Duty and tax amount fields hold the general CAD 20. The higher US and Mexico courier amounts are in the notes, not in usdApprox.","PST and QST rates are from the CRA calculator page, dated from 1 April 2025; provincial changes after that were not checked at source."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-canada"},{"country":"Chile","code":"CL","region":"Americas","currency":{"code":"CLP","name":"Chilean peso"},"tax":{"name":"IVA","standardRate":19,"reducedRates":[]},"dutyDeMinimis":{"amount":500,"currency":"USD","note":"Purchases made remotely up to USD 500 are exempt from customs duty. Above USD 500 the general 6% duty on the CIF value applies, or less under a trade agreement. Replaced the USD 41 relief for purchases from 25 October 2025.","effectiveFrom":"2025-10-25"},"taxDeMinimis":{"amount":0,"currency":"USD","note":"19% IVA applies from the first dollar since 25 October 2025. SII-registered platforms charge it at checkout; otherwise it is paid on arrival through the carrier.","effectiveFrom":"2025-10-25"},"usdApprox":{"duty":500,"tax":0},"valuationBasis":"CIF","taxBase":"CIF value plus customs duty.","authority":{"name":"Servicio Nacional de Aduanas","url":"https://www.aduana.cl/"},"taxAuthority":{"name":"Servicio de Impuestos Internos (SII)","url":"https://www.sii.cl/"},"lowValueRules":"Ley 21.713: foreign platforms and shops register with the SII in a simplified system and charge 19% IVA at checkout on goods up to USD 500. If the platform does not register or prove IVA charged, tax is paid when the goods arrive.","changes":[{"date":"2025-10-25","summary":"IVA on remote purchases up to USD 500 began under Ley 21.713, ending the USD 41 relief from duty and IVA for purchases made from that date.","sourceUrl":"https://www.aduana.cl/compras-online-internacionales-iva-se-pagara-en-las-plataformas-y/aduana/2025-10-06/100335.html"}],"sources":[{"title":"Cuanto impuesto se paga al importar? (Aduanas, 7 September 2026)","url":"https://www.aduana.cl/cuanto-impuesto-se-paga-al-importar/aduana/2026-09-07/115201.html","checkedAt":"2026-11-05"},{"title":"Que es el IVA digital? (Aduanas)","url":"https://www.aduana.cl/que-es-el-iva-digital/aduana/2025-10-20/160103.html","checkedAt":"2026-11-05"},{"title":"Compras online internacionales: IVA se pagara en las plataformas (Aduanas)","url":"https://www.aduana.cl/compras-online-internacionales-iva-se-pagara-en-las-plataformas-y/aduana/2025-10-06/100335.html","checkedAt":"2026-11-05"},{"title":"Comienza a regir el IVA a bienes comprados en el exterior por hasta 500 dolares (SII)","url":"https://www.sii.cl/noticias/2025/241025noti01pcr.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["An older Aduanas page (2018) still mentions USD 41. It predates the 2026 page and is treated as out of date.","A 2025 Aduanas notice says buyers from unregistered platforms pay IVA and customs duties on arrival, while the 2026 page lists only IVA at up to USD 500. The newer page is used; check how duty applies to unregistered sellers."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-chile"},{"country":"Croatia","code":"HR","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":25,"reducedRates":[13,5],"note":"A 0% rate also exists. Customs says only the 25% rate applies in the simplified postal VAT procedure, without IOSS."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Carinska uprava (Customs Administration)","url":"https://carina.gov.hr/"},"taxAuthority":{"name":"Porezna uprava (Tax Administration)","url":"https://porezna-uprava.gov.hr/en"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Oporezivanje potrosnje (Porezna uprava)","url":"https://porezna-uprava.gov.hr/hr/oporezivanje-potrosnje/4743","checkedAt":"2026-11-05"},{"title":"Nova pravila za robu koja se nabavlja putem prodaje na daljinu (Carinska uprava)","url":"https://carina.gov.hr/istaknute-teme/carinski-postupak-u-postanskom-prometu-3519/3519","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":[],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-import-croatia"},{"country":"Czech Republic","code":"CZ","region":"Europe","currency":{"code":"CZK","name":"Czech koruna"},"tax":{"name":"VAT","standardRate":21,"reducedRates":[12],"note":"Single reduced rate of 12% since 1 January 2024. Your Europe also lists a 0% rate."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Celni sprava (Customs Administration)","url":"https://celnisprava.gov.cz/en"},"taxAuthority":{"name":"Financni sprava (Financial Administration)","url":"https://financnisprava.gov.cz/en"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2024-01-01","summary":"Reduced rates of 15% and 10% were replaced by a single 12% rate.","sourceUrl":"https://financnisprava.gov.cz/assets/cs/prilohy/d-seznam-dani/Informace_GFR_ke_zmenam_sazeb_DPH_od_1_1_2024.pdf"},{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"General rules and VAT rates (gov.cz)","url":"https://portal.gov.cz/en/informace/general-rules-and-vat-rates-INF-205","checkedAt":"2026-11-05"},{"title":"Popis systemu (Financial Administration)","url":"https://financnisprava.gov.cz/cs/dane/danovy-system-cr/popis-systemu","checkedAt":"2026-11-05"},{"title":"Information on VAT rate changes from 1 January 2024 (General Financial Directorate)","url":"https://financnisprava.gov.cz/assets/cs/prilohy/d-seznam-dani/Informace_GFR_ke_zmenam_sazeb_DPH_od_1_1_2024.pdf","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":[],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-czech-republic"},{"country":"Denmark","code":"DK","region":"Europe","currency":{"code":"DKK","name":"Danish krone"},"tax":{"name":"VAT","standardRate":25,"reducedRates":[],"note":"No reduced rate. Your Europe lists a 0% rate."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Toldstyrelsen","url":"https://toldst.dk/en-us"},"taxAuthority":{"name":"Skattestyrelsen","url":"https://skat.dk/en-us"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Danish VAT and consumers (Skat)","url":"https://skat.dk/en-us/individuals/taxation-in-denmark/types-of-tax","checkedAt":"2026-11-05"},{"title":"VAT on business purchases in the EU (Skat)","url":"https://skat.dk/en-us/erhverv/moms/moms-ved-handel-med-udlandet/moms-ved-handel-med-virksomheder/moms-ved-handel-med-lande-i-eu/moms-ved-koeb-af-varer-og-ydelser-i-eu","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":["A January 2026 political agreement (Finance Ministry) sets aside funds to lower food VAT from 2028. Read as an official excerpt, with no bill seen, so it stays out of the rates."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-denmark"},{"country":"Egypt","code":"EG","region":"Middle East and Africa","currency":{"code":"EGP","name":"Egyptian pound"},"tax":{"name":"VAT","standardRate":14,"reducedRates":[5],"note":"14% standard under Law 67 of 2016. 5% applies to machinery and equipment used in manufacturing or services, except buses and passenger cars."},"dutyDeMinimis":{"amount":null,"currency":"EGP","note":"No low-value threshold for parcels found in the Customs Law or official pages read. Rules mention EGP 10,000 for new objects not for trading in a specific personal context, not as a parcel relief.","effectiveFrom":null,"label":"None found"},"taxDeMinimis":{"amount":null,"currency":"EGP","note":"No low-value VAT threshold found on official pages read.","effectiveFrom":null,"label":"None found"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"CIF","taxBase":null,"authority":{"name":"Egyptian Customs Authority","url":"https://customs.gov.eg/"},"taxAuthority":{"name":"Egyptian Tax Authority","url":"https://www.eta.gov.eg/en"},"lowValueRules":null,"changes":[{"date":"2026-01-01","summary":"Advance cargo information became mandatory for air cargo, after a trial to 31 December 2025.","sourceUrl":"https://www.nafeza.gov.eg/en/pages/39"}],"sources":[{"title":"Customs Law 207 of 2020 (Egyptian Customs Authority)","url":"https://customs.gov.eg/Upload/ECAAdminace/62f62698-1dd6-4320-a68b-75433f639fb4.pdf","checkedAt":"2026-11-05"},{"title":"VAT Law 67 of 2016, updated 15 January 2023 (Egyptian Tax Authority)","url":"https://www.eta.gov.eg/sites/default/files/2024-02/Law-english-no.67-2016.pdf.pdf","checkedAt":"2026-11-05"},{"title":"Nafeza Platform, Advance Cargo Information System (Aviation)","url":"https://www.nafeza.gov.eg/en/pages/39","checkedAt":"2026-11-05"},{"title":"Egypt passes VAT reform package (State Information Service)","url":"https://sis.gov.eg/en/media-center/news/egypt-passes-vat-reform-package-to-support-industry-healthcare-and-investment/","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["Duty and tax threshold: null. The old guide said none exists, but no official statement confirms that in terms, so it is not recorded as 0.","VAT law text read is the January 2023 update; later rate amendments were not checked. A June 2026 customs facilitation package exists on the State Information Service site but with no threshold detail.","taxBase: null, import VAT base not read.","Air ACI from 1 January 2026 and the 2025 and 2026 VAT amendments read as official-domain excerpts. The Nafeza pages did not show this text when opened directly."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-egypt"},{"country":"Finland","code":"FI","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":25.5,"reducedRates":[13.5,10],"note":"13.5% replaced 14% from 1 January 2026."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Tulli (Finnish Customs)","url":"https://tulli.fi/en/frontpage"},"taxAuthority":{"name":"Vero (Finnish Tax Administration)","url":"https://www.vero.fi/en/individuals/"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2024-09-01","summary":"General VAT rate rose from 24% to 25.5%.","sourceUrl":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/"},{"date":"2026-01-01","summary":"Reduced VAT rate changed from 14% to 13.5%.","sourceUrl":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/"},{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Rates of VAT (Vero)","url":"https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/rates-of-vat/","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":["Tulli's pages refuse direct reads and were read through a summarising fetch. Posti's EUR 3.10 and EUR 3.30 are from search excerpts of posti.fi."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-finland"},{"country":"France","code":"FR","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":20,"reducedRates":[10,5.5,2.1],"note":"Mainland rates. Lower rates apply in Guadeloupe, Martinique and La Reunion, for example 8.5%."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Direction Generale des Douanes et Droits Indirects (DGDDI)","url":"https://www.douane.gouv.fr"},"taxAuthority":{"name":"Direction Generale des Finances Publiques (DGFiP)","url":"https://www.impots.gouv.fr"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-03-01","summary":"National tax of EUR 2 on small parcels up to EUR 150 from outside the EU introduced.","sourceUrl":"https://www.douane.gouv.fr/petits-colis-ce-qui-change-pour-vos-achats-en-ligne"},{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-07-01","summary":"National EUR 2 parcel tax repealed when the EU EUR 3 duty began.","sourceUrl":"https://www.douane.gouv.fr/petits-colis-ce-qui-change-pour-vos-achats-en-ligne"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"TVA: taux applicables (Service-Public Entreprendre)","url":"https://entreprendre.service-public.fr/vosdroits/F23567","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"},{"title":"Petits colis : ce qui change pour vos achats en ligne (Douane)","url":"https://www.douane.gouv.fr/petits-colis-ce-qui-change-pour-vos-achats-en-ligne","checkedAt":"2026-11-05"}],"unverified":["Douane says the national tax was introduced in March 2026 and repealed on 1 July 2026. The day, 1 March, is from a search excerpt of the Bercy page, and some commentary says suspended, not repealed."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-france"},{"country":"Germany","code":"DE","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":19,"reducedRates":[7],"note":"Section 12 of the VAT Act also has a 0% rate for specific supplies."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Zoll (Generalzolldirektion)","url":"https://www.zoll.de/EN/Home/home_node.html"},"taxAuthority":{"name":"Zoll (import VAT) and Bundeszentralamt fur Steuern (IOSS registration)","url":"https://www.zoll.de/EN/Home/home_node.html"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Umsatzsteuergesetz, Section 12 (German federal law portal)","url":"https://www.gesetze-im-internet.de/ustg_1980/__12.html","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"},{"title":"Import One Stop Shop (BZSt)","url":"https://www.bzst.de/EN/Businesses/VAT/Import_One_Stop_Shop/import_one_stop_shop.html","checkedAt":"2026-11-05"}],"unverified":["BZSt's IOSS role read as an official-domain search excerpt."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-germany"},{"country":"Greece","code":"GR","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":24,"reducedRates":[13,6],"note":"On qualifying Aegean islands these rates are cut by 30%, to 17%, 9% and 4% (or 3%, depending on the case)."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Independent Authority for Public Revenue (AADE)","url":"https://www.aade.gr/en"},"taxAuthority":{"name":"Independent Authority for Public Revenue (AADE)","url":"https://www.aade.gr/en"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Basic VAT rates (AADE)","url":"https://www.aade.gr/en/services-information/useful-guides/commencement-business-activity/basic-vat-rates","checkedAt":"2026-11-05"},{"title":"Value Added Tax (Ministry of Economy and Finance)","url":"https://minfin.gov.gr/en/tax-policy/tax-guide/value-added-tax-vat/","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":["aade.gr blocks automated page reads, so E.2029, AADE's FAQ and its rate page were not read. AADE's press release of 24 June 2026 was read as a reproduction, and the E.2029 summary as a legal publisher's abstract.","Your Europe lists 6%, 13%, 17% and 4% together, mixing island rates; the AADE structure is used here."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-greece"},{"country":"Hungary","code":"HU","region":"Europe","currency":{"code":"HUF","name":"Hungarian forint"},"tax":{"name":"VAT","standardRate":27,"reducedRates":[18,5],"note":"A 0% rate applies to daily newspapers."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Nemzeti Ado- es Vamhivatal (NAV)","url":"https://nav.gov.hu/en"},"taxAuthority":{"name":"Nemzeti Ado- es Vamhivatal (NAV)","url":"https://nav.gov.hu/en"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"VAT liabilities of foreign marketers in Hungary (NAV)","url":"https://nav.gov.hu/pfile/file?path=%2Fen%2Ftaxation%2Ftaxinfo%2Fvat-liabilities-of-foreign-marketers-in-hungary","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":[],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-hungary"},{"country":"Iceland","code":"IS","region":"Europe","currency":{"code":"ISK","name":"Icelandic krona"},"tax":{"name":"VAT","standardRate":24,"reducedRates":[11]},"dutyDeMinimis":{"amount":null,"currency":"ISK","note":"No low-value threshold found on official pages. Import charges are calculated on goods ordered from abroad. Gifts sent by individuals resident abroad for a special occasion are exempt up to ISK 13,500; above that, charges apply to the excess.","effectiveFrom":null,"label":"None found"},"taxDeMinimis":{"amount":null,"currency":"ISK","note":"No low-value VAT threshold found on official pages. The ISK 13,500 gift exemption above applies to VAT too.","effectiveFrom":null,"label":"None found"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"CIF","taxBase":"Customs price plus customs duties and other charges levied at the border.","authority":{"name":"Iceland Revenue and Customs (Skatturinn)","url":"https://www.skatturinn.is/english/"},"taxAuthority":{"name":"Iceland Revenue and Customs (Skatturinn)","url":"https://www.skatturinn.is/english/"},"lowValueRules":null,"changes":[],"sources":[{"title":"Customs valuation (Skatturinn)","url":"https://www.skatturinn.is/english/companies/customs-matters/importing-to-iceland/customs-valuation/","checkedAt":"2026-11-05"},{"title":"Value added tax (Skatturinn)","url":"https://www.skatturinn.is/english/companies/value-added-tax/","checkedAt":"2026-11-05"},{"title":"Paying import charges on shipments to Iceland (island.is)","url":"https://island.is/en/import-charges-on-shipments-to-iceland","checkedAt":"2026-11-05"},{"title":"The Value Added Tax Act (government.is)","url":"https://www.government.is/library/Files/The_Value_Added_Tax_Act_with_subsequent_amendments.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"Trade Policy Review: Iceland, WT/TPR/S/361, 2017 (WTO)","url":"https://www.wto.org/english/tratop_e/tpr_e/s361_e.pdf","checkedAt":"2026-11-05"}],"unverified":["Duty and VAT thresholds set to null. Official pages describe charges on ordered goods but do not state in terms that there is no threshold, so 0 would be an inference.","VAT base read from an English translation of the VAT Act that may not include the latest amendments.","No rule changes from 2024 on were found, but no specific official change log was available either.","CIF rests on the WTO's 2017 review, not a current Icelandic text. althingi.is refuses automated reads.","The English VAT Act lists narrow import exemptions: goods other than alcohol and tobacco imported by VAT-registered parties at FOB up to ISK 1,500, and written material at FOB up to ISK 5,000. The translation may be out of date and they weren't confirmed in the current Act, so they stay out of the thresholds.","Pósturinn's pages load no text in an automated read. ISK 360 per extra line is from a search excerpt."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-iceland"},{"country":"India","code":"IN","region":"Asia-Pacific","currency":{"code":"INR","name":"Indian rupee"},"tax":{"name":"IGST","standardRate":18,"reducedRates":[5],"note":"IGST on imports follows the GST rates. From 22 September 2025 the main slabs are 5%, 18% and 40%. 18% is shown as standard for most goods; 40% applies to selected goods. Basic customs duty and social welfare surcharge are additional."},"dutyDeMinimis":{"amount":null,"currency":"INR","note":"No general low-value duty threshold was found. Courier rules define low-value dutiable consignments as invoice value up to INR 100,000; these are dutiable. Gifts and samples up to INR 10,000 per consignment have their own declaration categories, which are not the same as a duty exemption.","effectiveFrom":null,"label":"None found"},"taxDeMinimis":{"amount":null,"currency":"INR","note":"No general low-value IGST threshold was found on official pages read.","effectiveFrom":null,"label":"None found"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"CIF","taxBase":null,"authority":{"name":"Central Board of Indirect Taxes and Customs (CBIC)","url":"https://www.cbic.gov.in/"},"taxAuthority":{"name":"Central Board of Indirect Taxes and Customs (CBIC)","url":"https://www.cbic.gov.in/"},"lowValueRules":null,"changes":[{"date":"2025-09-22","summary":"Revised GST and IGST rates took effect, with 5%, 18% and 40% slabs, including on imports. Notification 9/2025-Integrated Tax (Rate).","sourceUrl":"https://courier.cbic.gov.in/ECCS/advisory/2025/NOTIFICATION%20NO.%209_2025-INTEGRATED%20TAX%20(RATE)%20-1759486719.pdf"},{"date":"2026-04-01","summary":"Union Budget 2026-27: rate on dutiable goods imported for personal use under heading 9804 cut from 20% to 10%, with the social welfare surcharge applying to all heading 9804 goods.","sourceUrl":"https://www.indiabudget.gov.in/doc/cen/dojstru1.pdf"}],"sources":[{"title":"Courier Imports and Exports (Electronic Declaration and Processing) Regulations, updated (CBIC)","url":"https://courier.cbic.gov.in/ECCS/regulation/2022/Updated%20ECCS%20Regulation%20with%20forms.pdf","checkedAt":"2026-11-05"},{"title":"Notification 9/2025-Integrated Tax (Rate) (CBIC)","url":"https://courier.cbic.gov.in/ECCS/advisory/2025/NOTIFICATION%20NO.%209_2025-INTEGRATED%20TAX%20(RATE)%20-1759486719.pdf","checkedAt":"2026-11-05"},{"title":"GST rate FAQs (CBIC)","url":"https://cbic-gst.gov.in/gst-rates-faq.html","checkedAt":"2026-11-05"},{"title":"Customs Valuation (Determination of Value of Imported Goods) Rules 2007, rule 10 (CBIC)","url":"https://taxinformation.cbic.gov.in/content/html/tax_repository/customs/rules/customs_valuation_determination_of_value_of_imported_goods_rules_2007/active/rule10_v1.00.html","checkedAt":"2026-11-05"},{"title":"Circular 4/2020-Customs (CBIC)","url":"https://courier.cbic.gov.in/ECCS/advisory/2020/Circular-No-04-2020.pdf","checkedAt":"2026-11-05"},{"title":"Customs duty rate changes, Budget 2026-27 (Department of Revenue)","url":"https://www.indiabudget.gov.in/doc/cen/dojstru1.pdf","checkedAt":"2026-11-05"},{"title":"Union Budget 2026-27, customs proposals (Press Information Bureau)","url":"https://www.pib.gov.in/PressReleasePage.aspx?PRID=2221439&reg=3&lang=1","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["Duty and tax threshold: null. The old guide's INR 1,000 could not be traced to any CBIC document read. CBIC guidance says duty of INR 100 or less is not collected under Section 25(6), which is an amount of duty and was read only in a 2020 circular.","taxBase: null. Customs Tariff Act Section 3 was not read.","A 2020 circular and a CBIC page mention INR 5,000 for gifts; current status not confirmed, so left out as a threshold.","18% as 'standard' is our label. India's GST has no statutory standard rate.","Heading 9804 at 10% and the surcharge read as official-domain excerpts of the budget papers, with the press release title and summary. Notification 03/2026-Customs itself was not read."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-india"},{"country":"Indonesia","code":"ID","region":"Asia-Pacific","currency":{"code":"IDR","name":"Indonesian rupiah"},"tax":{"name":"PPN (VAT)","standardRate":12,"reducedRates":[],"note":"Nominal rate is 12%, but on parcels Customs applies 11/12 x 12%, which gives an effective 11%. The application to other goods was not read at source."},"dutyDeMinimis":{"amount":3,"currency":"USD","note":"Parcels (barang kiriman) up to FOB USD 3: free of import duty and income tax, but VAT is charged. Above USD 3 and up to USD 1,500: 7.5% duty, with listed commodity groups at other rates (Bea Cukai's FAQ says 8 groups but names 9 items). Above USD 1,500: normal import rules.","effectiveFrom":"2025-03-05"},"taxDeMinimis":{"amount":0,"currency":"USD","note":"VAT applies to parcels from the first dollar, including those up to FOB USD 3.","effectiveFrom":null},"usdApprox":{"duty":3,"tax":0},"valuationBasis":"other","taxBase":"Customs value plus import duty, using 11/12 of the 12% rate on parcels.","authority":{"name":"Directorate General of Customs and Excise (Bea Cukai)","url":"https://www.beacukai.go.id/"},"taxAuthority":{"name":"Directorate General of Taxes (DJP)","url":"https://www.pajak.go.id/"},"lowValueRules":null,"changes":[{"date":"2025-03-05","summary":"Minister of Finance Regulation 4/2025 amended the parcel rules of Regulation 96/2023, including commodity duty groups and the tax treatment.","sourceUrl":"https://peraturan.bpk.go.id/Details/313252/pmk-no-4-tahun-2025"}],"sources":[{"title":"FAQ impor barang kiriman (Bea Cukai)","url":"https://onewebfile.beacukai.go.id/preview/faq-impor-barang-kiriman","checkedAt":"2026-11-05"},{"title":"PMK No. 4 Tahun 2025 (BPK legal database)","url":"https://peraturan.bpk.go.id/Details/313252/pmk-no-4-tahun-2025","checkedAt":"2026-11-05"},{"title":"Menyoal pokok perubahan perpajakan barang kiriman dalam PMK 4/2025 (Directorate General of Taxes)","url":"https://www.pajak.go.id/en/node/114732","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["valuationBasis is 'other' because parcel thresholds are stated FOB. The general customs value basis for ordinary imports was not read, so the old guide's CIF is unconfirmed.","12% with 11/12 base read from the Bea Cukai FAQ for parcels. The general regulation (PMK 131/2024) was not read.","Whether a 2026 rule replaced these parcel rules was not found in official pages. Bea Cukai's FAQ is undated."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-indonesia"},{"country":"Ireland","code":"IE","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":23,"reducedRates":[13.5,9],"note":"Revenue's table also lists a 4.8% livestock rate. Rates as listed from 1 January 2026."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Irish Revenue","url":"https://www.revenue.ie/en/"},"taxAuthority":{"name":"Irish Revenue","url":"https://www.revenue.ie/en/"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Current VAT rates (Revenue)","url":"https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":[],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-ireland"},{"country":"Israel","code":"IL","region":"Middle East and Africa","currency":{"code":"ILS","name":"Israeli new shekel"},"tax":{"name":"VAT","standardRate":18,"reducedRates":[],"note":"18% is the rate named in a Knesset research paper of December 2025 and a gov.il notice giving 18% from 1 January 2025."},"dutyDeMinimis":{"amount":500,"currency":"USD","note":"Personal imports: no customs duty up to USD 500 of goods value, not counting shipping charged separately; above that all taxes apply on value plus freight and insurance. Excludes tobacco, alcohol and e-cigarettes. Packages from one supplier to one importer within 72 hours count together. Commercial imports have no such relief.","effectiveFrom":null},"taxDeMinimis":{"amount":75,"currency":"USD","note":"Personal imports up to USD 75 are free of duty, purchase tax and VAT, per the Israel Tax Authority's guide, updated 30 July 2026. A USD 150 order was announced on 26 November 2025 and a Knesset paper says it was approved on 24 December 2025, but the Tax Authority's pages still state USD 75.","effectiveFrom":null},"usdApprox":{"duty":500,"tax":75},"valuationBasis":"CIF","taxBase":null,"authority":{"name":"Israel Tax Authority (Customs)","url":"https://www.gov.il/en/departments/israel_tax_authority/govil-landing-page"},"taxAuthority":{"name":"Israel Tax Authority","url":"https://www.gov.il/en/departments/israel_tax_authority/govil-landing-page"},"lowValueRules":null,"changes":[{"date":"2025-11-26","summary":"Finance Minister announced an order to raise the personal-import exemption from USD 75 to USD 150. The Tax Authority's guide of 30 July 2026 still gives USD 75.","sourceUrl":"https://www.gov.il/en/pages/press_26112025"},{"date":"2025-12-24","summary":"Knesset Research and Information Center paper of 28 December 2025 reports the order as approved on this date.","sourceUrl":"https://fs.knesset.gov.il/globaldocs/MMM/51fb27d8-dddf-f011-a866-005056aa9911/2_51fb27d8-dddf-f011-a866-005056aa9911_11_21353.pdf"}],"sources":[{"title":"Minister of Finance expands tax exemption on personal imports to USD 150 (Ministry of Finance)","url":"https://www.gov.il/en/pages/press_26112025","checkedAt":"2026-11-05"},{"title":"Description and analysis of raising the personal-import exemption ceiling (Knesset Research and Information Center, 28 December 2025)","url":"https://fs.knesset.gov.il/globaldocs/MMM/51fb27d8-dddf-f011-a866-005056aa9911/2_51fb27d8-dddf-f011-a866-005056aa9911_11_21353.pdf","checkedAt":"2026-11-05"},{"title":"Guide to personal importation via parcel post or courier services (Israel Tax Authority)","url":"https://www.gov.il/en/pages/guide-to-importing-personally-via-parcels-or-shipping-companies","checkedAt":"2026-11-05"},{"title":"Information for Israeli residents importing goods personally (Israel Tax Authority)","url":"https://www.gov.il/en/pages/customs-personal-import-general-info","checkedAt":"2026-11-05"},{"title":"Aspects of the government's import policy (State Comptroller, October 2025)","url":"https://library.mevaker.gov.il/sites/DigitalLibrary/Documents/2025/2025-10/EN/2025-102025.10-202-Import-Taktzir-EN.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["taxDeMinimis: USD 75 rests on the Tax Authority's personal-import guide. gov.il blocks automated reads: the guide was opened once in a browser pane, and an official-domain search excerpt of its general page also gives USD 75. A person should open it, and should ask why a USD 150 order reported as approved does not appear. The English guide also contains a stray 'USD 130 to USD 500' in one sentence.","tax.standardRate: 18% is from the Knesset paper and a gov.il notice read as an excerpt, not a Tax Authority rate page.","valuationBasis: CIF is the tax base the guide gives for parcels above USD 75 (value plus shipping and insurance). General commercial valuation was not read.","taxBase: null, not read at source.","The 30 July 2026 guide date, the 72-hour rule and the rule that separately charged shipping does not count towards the bands come only from the Tax Authority guide opened once in a browser pane. A person should confirm them."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-israel"},{"country":"Italy","code":"IT","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":22,"reducedRates":[10,5,4],"note":"4% is a super-reduced rate for listed food, drinks and agricultural goods."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief. Italy adds a national contribution of EUR 2 per shipment on declared values up to EUR 150, collected from 1 December 2026, including on B2B and private parcels.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Agenzia delle Dogane e dei Monopoli (ADM)","url":"https://www.adm.gov.it"},"taxAuthority":{"name":"Agenzia delle Entrate","url":"https://www.agenziaentrate.gov.it"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales. Italy's national EUR 2 per shipment is owed by the declarant on H1 and H7, tested on customs value on an H1 and intrinsic value on an H7. It is not a customs duty and stays out of the VAT base.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-12-01","summary":"National contribution of EUR 2 per shipment starts to be collected on declared values up to EUR 150, under Law 199 of 30 December 2025. The start moved from 1 January, 1 July and 1 October 2026.","sourceUrl":"https://www.adm.gov.it/portale/documents/20182/6262318/Avviso+differimento+contributo+nazionale+al+1dic2026.pdf/079c8120-f8cb-90d2-e665-14e088a3c24a?version=1.0&amp=&t=1790177044981"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"VAT in Italy (Agenzia delle Entrate)","url":"https://www.agenziaentrate.gov.it/portale/web/english/nse/business/vat-in-italy","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"},{"title":"Avviso: differimento del contributo al 1 dicembre 2026 (ADM, 23 September 2026)","url":"https://www.adm.gov.it/portale/documents/20182/6262318/Avviso+differimento+contributo+nazionale+al+1dic2026.pdf/079c8120-f8cb-90d2-e665-14e088a3c24a?version=1.0&amp=&t=1790177044981","checkedAt":"2026-11-05"},{"title":"Circolare 37/2025: contributo spedizioni di modico valore (ADM)","url":"https://www.adm.gov.it/portale/documents/20182/240459075/20251230+Circolare+37+-+Contributo+spedizioni+modico+valore.pdf/11a5c4b8-13a5-a190-7180-8a9bbfc41c6f?t=1767103992071","checkedAt":"2026-11-05"},{"title":"Circolare 4/2026: modifica istruzioni (ADM)","url":"https://www.adm.gov.it/portale/documents/20182/240887468/90362-05022026+.+Circolare+4+dogane.pdf/9062dfc3-cb6b-2b5b-d0b3-c684ea4e1f99?version=2.2&amp=&t=1770371939547","checkedAt":"2026-11-05"},{"title":"Circolare 17/2026: importazioni di merci di modesto valore (ADM)","url":"https://www.adm.gov.it/portale/documents/20182/240887468/354938-25062026+-+circolare+n.+17-2026++dogane.pdf/c4feb01d-48cb-4da4-564c-39e859a8b664?t=1782378907850","checkedAt":"2026-11-05"}],"unverified":["The 5% rate is from Your Europe; the Agenzia page read names 22%, 10% and 4%."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-italy"},{"country":"Japan","code":"JP","region":"Asia-Pacific","currency":{"code":"JPY","name":"Japanese yen"},"tax":{"name":"Consumption tax","standardRate":10,"reducedRates":[8],"note":"Standard rate is 7.8% national plus 2.2% local. The reduced 8% is 6.24% national plus 1.76% local."},"dutyDeMinimis":{"amount":10000,"currency":"JPY","note":"Goods at a total customs value of JPY 10,000 or less are free of customs duty and consumption tax. Excise taxes such as liquor and tobacco tax still apply, and certain designated articles (for example leather goods) are excluded. Separate parcels from one sender to one recipient are added together.","effectiveFrom":null},"taxDeMinimis":{"amount":10000,"currency":"JPY","note":"Same JPY 10,000 limit as duty. From 1 April 2028 mail-order sales of JPY 10,000 or less per item shipped into Japan become taxable domestic supplies, with the seller accounting for the tax. The relief at the bonded area stays in principle.","effectiveFrom":null},"usdApprox":{"duty":63,"tax":63},"valuationBasis":"CIF","taxBase":"Customs value plus customs duty and other excise taxes such as liquor tax.","authority":{"name":"Japan Customs (Ministry of Finance)","url":"https://www.customs.go.jp/english/"},"taxAuthority":{"name":"National Tax Agency","url":"https://www.nta.go.jp/english/"},"lowValueRules":"From 1 April 2028: sellers, domestic or foreign, charge consumption tax on mail-order goods of JPY 10,000 or less per item shipped from abroad to Japan, under the FY2026 tax reform. Nothing applies yet.","changes":[{"date":"2028-04-01","summary":"FY2026 tax reform: mail-order sales of goods at JPY 10,000 or less per item from abroad become taxable domestic sales for consumption tax. Enacted April 2026.","sourceUrl":"https://www.nta.go.jp/publication/pamph/shohi/kaisei/pdf/r08kaisei.pdf"},{"date":"2028-04-01","summary":"The 0.6 multiplier on customs value for goods imported for personal use ends on 31 March 2028 under the FY2026 customs reform. The customs duty low-value relief stays under review.","sourceUrl":"https://www.mof.go.jp/tax_policy/tax_reform/outline/fy2026/explanation/PDF/p0823-0860.pdf"}],"sources":[{"title":"1006 Duty exemption for goods at a total customs value of 10,000 yen or less (Japan Customs)","url":"https://www.customs.go.jp/english/c-answer_e/imtsukan/1006_e.htm","checkedAt":"2026-11-05"},{"title":"Why were duties and taxes assessed on my parcels? (Tokyo Customs)","url":"https://www.customs.go.jp/tokyo/english/yuubin/postal_qa/yuubinnbutunizeikkingakakaru.htm","checkedAt":"2026-11-05"},{"title":"Consumption tax (National Tax Agency)","url":"https://www.nta.go.jp/english/taxes/consumption_tax/01.htm","checkedAt":"2026-11-05"},{"title":"Consumption tax law amendments, April 2026 (National Tax Agency)","url":"https://www.nta.go.jp/publication/pamph/shohi/kaisei/pdf/r08kaisei.pdf","checkedAt":"2026-11-05"},{"title":"Recent customs policy and administration, 6 October 2026 (Ministry of Finance)","url":"https://www.mof.go.jp/about_mof/councils/customs_foreign_exchange/sub-of_customs/proceedings_customs/material/20261006/kana20261006siryo1.pdf","checkedAt":"2026-11-05"},{"title":"1403 Primary method to determine the customs value of imported goods (Japan Customs)","url":"https://www.customs.go.jp/english/c-answer_e/imtsukan/1403_e.htm","checkedAt":"2026-11-05"},{"title":"6103 How to interpret the assessment notice of international mail (Japan Customs)","url":"https://www.customs.go.jp/english/c-answer_e/kokusaiyubin/6103_e.htm","checkedAt":"2026-11-05"},{"title":"Consumption tax law amendments, FY2026 tax reform explained (Ministry of Finance)","url":"https://www.mof.go.jp/tax_policy/tax_reform/outline/fy2026/explanation/PDF/p0823-0860.pdf","checkedAt":"2026-11-05"},{"title":"FAQ 1405 on customs value (Japan Customs)","url":"https://www.customs.go.jp/english/c-answer_e/imtsukan/1405_e.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["CIF and tax base read as official-domain search excerpts of Japan Customs FAQ 1403 and 6103. The FAQ 6103 wording on the tax base is for postal items.","Japan Customs FAQ 1405 states a wholesale-price basis for personal goods and does not state 0.6. The 0.6 comes from the Customs passenger guide and Ministry of Finance papers. The amended law itself was not read."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-japan"},{"country":"Jordan","code":"JO","region":"Middle East and Africa","currency":{"code":"JOD","name":"Jordanian dinar"},"tax":{"name":"General Sales Tax","standardRate":16,"reducedRates":[],"note":"16% is the general rate. Reduced rates exist but the only official list found dates from 2016, so they are not shown."},"dutyDeMinimis":{"amount":200,"currency":"JOD","note":"Personal online purchases: packages up to JD 200 pay a fixed 10% fee instead of duty and other taxes. Tobacco, alcohol and commercial quantities are excluded. So this is a flat-rate band, not free entry.","effectiveFrom":null,"scope":"a 10% fee band"},"taxDeMinimis":{"amount":200,"currency":"JOD","note":"Same band: no other taxes or fees are collected on packages up to JD 200 beyond the fixed 10%.","effectiveFrom":null},"usdApprox":{"duty":null,"tax":null},"valuationBasis":null,"taxBase":null,"authority":{"name":"Jordan Customs Department","url":"https://www.customs.gov.jo/en/index.aspx"},"taxAuthority":{"name":"Income and Sales Tax Department","url":"https://www.istd.gov.jo/"},"lowValueRules":null,"changes":[],"sources":[{"title":"Tax on foreign online purchases reduced, standardized (Ministry of Finance)","url":"https://mof.gov.jo/En/NewsDetails/Tax_on_foreign_online_purchases_reduced_standardized","checkedAt":"2026-11-05"},{"title":"General sales tax services (Income and Sales Tax Department)","url":"https://www.istd.gov.jo/En/List/General_Sales_Tax","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["The Ministry of Finance news item has no date we could trust, so effectiveFrom is null and no change is listed. The page says the previous JD 5 and JD 10 fee bands were replaced.","valuationBasis and taxBase: null. The Customs Law page opened only in Arabic navigation and no valuation article was found in the time available.","16% seen on the ISTD site in a deferment service title, not in a rate statement. A human check is worthwhile.","usdApprox is null for the JOD threshold: the ECB does not publish a JOD rate, and only one rate source is used."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-jordan"},{"country":"Malaysia","code":"MY","region":"Asia-Pacific","currency":{"code":"MYR","name":"Malaysian ringgit"},"tax":{"name":"Sales tax","standardRate":10,"reducedRates":[5],"note":"Malaysia has a sales tax, not VAT. From 1 July 2025, goods listed in the Sales Tax (Rate of Tax) Order 2025 pay 5% or specific rates, others pay 10%, and essential goods are exempt. The flat rate on low-value goods is 10%."},"dutyDeMinimis":{"amount":500,"currency":"MYR","note":"De minimis under Item 94, Part I of the Customs Duties (Exemption) Order 2017: CIF value of RM500 or less, for air courier and postal shipments. It does not apply to road imports. Cigarettes, tobacco and intoxicating liquors are excluded.","effectiveFrom":null},"taxDeMinimis":{"amount":500,"currency":"MYR","note":"The de minimis also covers border sales tax under Item 24, Schedule A of the 2018 Order. But goods sold at up to RM500 carry 10% low-value goods sales tax charged by registered sellers from 1 January 2024, so most online purchases are taxed at checkout.","effectiveFrom":null},"usdApprox":{"duty":124,"tax":124},"valuationBasis":"CIF","taxBase":null,"authority":{"name":"Royal Malaysian Customs Department","url":"https://www.customs.gov.my/"},"taxAuthority":{"name":"Royal Malaysian Customs Department","url":"https://www.customs.gov.my/"},"lowValueRules":"Low-value goods (LVG) tax: local and foreign online sellers with more than RM500,000 of LVG brought into Malaysia in 12 months register and charge 10% sales tax on goods sold at up to RM500.","changes":[{"date":"2024-01-01","summary":"10% sales tax on low-value goods started.","sourceUrl":"https://www.mof.gov.my/portal/en/news/press-release/sales-tax-on-imported-low-value-goods-sold-online"},{"date":"2025-07-01","summary":"Sales tax rates revised: 5% and specific rates under the 2025 Order, 10% for goods not listed.","sourceUrl":"https://mysst.customs.gov.my/faq-transition-of-sales-tax-rate-changes-2025/"}],"sources":[{"title":"Sales tax on imported low-value goods sold online (Ministry of Finance)","url":"https://www.mof.gov.my/portal/en/news/press-release/sales-tax-on-imported-low-value-goods-sold-online","checkedAt":"2026-11-05"},{"title":"MyLVG FAQ (Royal Malaysian Customs)","url":"https://mylvg.customs.gov.my/FAQ","checkedAt":"2026-11-05"},{"title":"FAQ: transition of sales tax rate changes 2025 (Royal Malaysian Customs)","url":"https://mysst.customs.gov.my/faq-transition-of-sales-tax-rate-changes-2025/","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["taxBase: null. The base for sales tax on ordinary imports was not read.","A search excerpt said de minimis does not apply to sea either; the MyLVG FAQ read directly only mentions road. Treat sea as unconfirmed.","CIF is confirmed for the de minimis test. General valuation was not read separately.","The exclusion of e-cigarettes from the low-value goods scheme comes from the MyLVG FAQ, which failed on a certificate error and was opened once in a browser pane. A person should confirm it."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-malaysia"},{"country":"Mexico","code":"MX","region":"Americas","currency":{"code":"MXN","name":"Mexican peso"},"tax":{"name":"IVA","standardRate":16,"reducedRates":[],"note":"General rate 16%. The simplified courier procedure uses global rates that combine duty and IVA, so the general rate matters less for parcels. Border-zone treatment was not checked."},"dutyDeMinimis":{"amount":50,"currency":"USD","note":"Only shipments coming from a T-MEC (USMCA) country: up to USD 50 customs value clears without IGI and IVA, if on an air waybill or bill of lading, free of non-tariff restrictions, and with the DTA fee paid. From USD 50 to USD 117: 17% global rate. Above USD 117: 19%. All other origins under the simplified courier procedure: 33.5% global rate. Shipments from CPTPP, Pacific Alliance and Mexico-Panama parties: USD 1.","effectiveFrom":null,"scope":"USMCA shipments only"},"taxDeMinimis":{"amount":50,"currency":"USD","note":"Same rule as duty: USD 50 for T-MEC shipments under the simplified courier procedure, no IVA. Anywhere else, no general threshold was found.","effectiveFrom":null},"usdApprox":{"duty":50,"tax":50},"valuationBasis":"CIF","taxBase":"Value used for general import duty plus that duty and other contributions on import. Under the simplified courier procedure a single global rate replaces this.","authority":{"name":"Agencia Nacional de Aduanas de Mexico (ANAM)","url":"https://www.anam.gob.mx/"},"taxAuthority":{"name":"Servicio de Administracion Tributaria (SAT)","url":"https://www.sat.gob.mx/"},"lowValueRules":"Registered courier and parcel companies clear shipments up to USD 2,500 customs value under the simplified procedure in Reglas 3.7.5 and 3.7.35. Splitting orders to stay under the limit is barred. No foreign seller registration found for goods.","changes":[{"date":"2025-08-15","summary":"Fourth Resolution amending the 2025 General Foreign Trade Rules: global rate raised to 33.5% under Rule 3.7.35(I), and a 19% rate added for T-MEC shipments above USD 117.","sourceUrl":"https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2025/rgce/rgce/4taRMRGCE_2025.pdf"}],"sources":[{"title":"Mensajeria y paqueteria (ANAM)","url":"https://www.anam.gob.mx/mensajeria-y-paqueteria/","checkedAt":"2026-11-05"},{"title":"Reglas Generales de Comercio Exterior para 2026 (SAT)","url":"https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2026/rgce/rgce/ReglasGeneralesComercioExteriorpara2026.pdf","checkedAt":"2026-11-05"},{"title":"Cuarta Resolucion de Modificaciones a las RGCE 2025, DOF 28 July 2025 (SAT)","url":"https://www.sat.gob.mx/minisitio/NormatividadRMFyRGCE/documentos2025/rgce/rgce/4taRMRGCE_2025.pdf","checkedAt":"2026-11-05"},{"title":"Base gravable del impuesto de importacion (SAT)","url":"http://omawww.sat.gob.mx/aduanas/importando_exportando/guia_importacion/Paginas/base_gravable_del_impuesto_de_importacion.aspx","checkedAt":"2026-11-05"},{"title":"Ley Aduanera, Article 65 (ANAM)","url":"https://www.anam.gob.mx/wp-content/uploads/2022/08/LEY-ADUANERA.pdf","checkedAt":"2026-11-05"},{"title":"Contribuciones que pueden causarse con motivo de la importacion (SAT)","url":"http://omawww.sat.gob.mx/aduanas/importando_exportando/guia_importacion/Paginas/contribuciones_que_puedan_causarse_con_importacion.aspx","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["16% and the tax base read as official-domain search excerpts of SAT pages. The current Ley del IVA PDF would not load.","Ley Aduanera text read is an ANAM 2022 upload; Article 65(d) adds transport, insurance and related costs up to the point goods enter the country. Later amendments were not checked.","The 2026 RGCE confirms Rule 3.7.35(I) at 33.5%. Any resolutions amending the 2026 rules after that base text were not fully reviewed."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-mexico"},{"country":"Morocco","code":"MA","region":"Middle East and Africa","currency":{"code":"MAD","name":"Moroccan dirham"},"tax":{"name":"TVA (VAT)","standardRate":20,"reducedRates":[10],"note":"The 2024 Finance Law set VAT at 20% and 10% from 1 January 2026, read as official-domain excerpts of DGI notes and Article 121."},"dutyDeMinimis":{"amount":0,"currency":"MAD","note":"Goods bought on e-commerce platforms pay import duties and taxes whatever their value since 1 July 2022. The Customs Code's MAD 1,250 relief covers exceptional non-commercial items sent privately, and excludes electronic purchases, alcohol and tobacco.","effectiveFrom":"2022-07-01"},"taxDeMinimis":{"amount":0,"currency":"MAD","note":"Same rule: e-commerce goods pay taxes at any value since 1 July 2022.","effectiveFrom":"2022-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and taxes due, without VAT itself, from an older ADII manual section read as an excerpt.","authority":{"name":"Administration des Douanes et Impots Indirects (ADII)","url":"https://www.douane.gov.ma/"},"taxAuthority":{"name":"Direction Generale des Impots (DGI)","url":"https://www.tax.gov.ma/"},"lowValueRules":null,"changes":[{"date":"2024-01-01","summary":"2024 Finance Law began moving VAT rates towards 20% and 10% by 2026.","sourceUrl":"https://www.tax.gov.ma/wps/wcm/connect/eeb72abe-f989-4037-87e4-220c97a4708b/Note+Circulaire++N%C2%B0+735+LF+2024.pdf?MOD=AJPERES"}],"sources":[{"title":"Code des Douanes et Impots Indirects, 2026 edition (ADII)","url":"https://www.douane.gov.ma/dms/loadDocument?documentId=88323","checkedAt":"2026-11-05"},{"title":"Circular 6346/210 on special regimes, 1 July 2022 (ADII)","url":"https://www.douane.gov.ma/dms/loadDocument?documentId=89835&application=circulaire","checkedAt":"2026-11-05"},{"title":"Circular 6702/210 on the 2026 Finance Law, 26 December 2025 (ADII)","url":"https://www.douane.gov.ma/dms/loadDocument?documentId=97273&application=circulaire","checkedAt":"2026-11-05"},{"title":"Note circulaire 735 on the 2024 Finance Law (DGI)","url":"https://www.tax.gov.ma/wps/wcm/connect/eeb72abe-f989-4037-87e4-220c97a4708b/Note+Circulaire++N%C2%B0+735+LF+2024.pdf?MOD=AJPERES","checkedAt":"2026-11-05"},{"title":"Note circulaire 737 on the 2026 Finance Law (DGI)","url":"https://www.tax.gov.ma/wps/wcm/connect/e48c5c9d-ae80-4b30-a1b3-80af7ec09be1/NC+737+LF+2026.pdf?MOD=AJPERES","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["douane.gov.ma refused direct reads, so Circular 6346/210 (1 July 2022, MAD 1,250, Decree 2-22-438) and the ADII manual were read only as official-domain excerpts. A person should open the circular.","CIF rests on Customs Code Article 20 ter, which adds transport costs of imported goods up to arrival, and Article 20's exclusion of transport after importation.","The MAD 2,000 in the old guide appears in the Code as a limit for a different category, for persons with habitual residence in Morocco, not low-value parcels."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-morocco"},{"country":"Netherlands","code":"NL","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":21,"reducedRates":[9],"note":"A 0% rate also exists for some goods and services."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Douane (Belastingdienst)","url":"https://www.belastingdienst.nl"},"taxAuthority":{"name":"Belastingdienst","url":"https://www.belastingdienst.nl"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Btw-tarieven en vrijstellingen (Belastingdienst)","url":"https://www.belastingdienst.nl/wps/wcm/connect/bldcontentnl/belastingdienst/zakelijk/btw/tarieven_en_vrijstellingen/","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":[],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-netherlands"},{"country":"New Zealand","code":"NZ","region":"Asia-Pacific","currency":{"code":"NZD","name":"New Zealand dollar"},"tax":{"name":"GST","standardRate":15,"reducedRates":[]},"dutyDeMinimis":{"amount":1000,"currency":"NZD","note":"Customs does not collect duty or GST unless the item or shipment is over NZD 1,000. Alcohol and tobacco are charged at any value. Orders arriving the same day from the same supplier count as one shipment. The goods levy still applies per consignment.","effectiveFrom":null},"taxDeMinimis":{"amount":1000,"currency":"NZD","note":"No GST collected at the border at NZD 1,000 or less. GST of 15% still applies: overseas suppliers may charge it at the point of sale on goods at or under the limit.","effectiveFrom":"2019-12-01"},"usdApprox":{"duty":562,"tax":562},"valuationBasis":"FOB","taxBase":"Value of the goods plus duty plus freight, postal or courier and insurance charges.","authority":{"name":"New Zealand Customs Service","url":"https://www.customs.govt.nz/"},"taxAuthority":{"name":"Inland Revenue","url":"https://www.ird.govt.nz/"},"lowValueRules":"Offshore sellers and marketplaces with over NZD 60,000 of supplies to New Zealand in 12 months register for GST and charge it on goods valued at NZD 1,000 or less.","changes":[{"date":"2026-04-01","summary":"Goods levies reset: NZD 51.81 by air and NZD 118.44 by sea above NZD 1,000; NZD 2.21 by air and NZD 2.09 by sea at or below it; NZD 1.28 per kg on UPU mail, all excluding GST.","sourceUrl":"https://www.customs.govt.nz/business/goods-levies"}],"sources":[{"title":"Duty and allowances (NZ Customs)","url":"https://www.customs.govt.nz/sending-and-receiving/duty-and-gst/duty-and-allowances","checkedAt":"2026-11-05"},{"title":"Duty and GST (NZ Customs)","url":"https://www.customs.govt.nz/sending-and-receiving/duty-and-gst","checkedAt":"2026-11-05"},{"title":"What low value goods are (Inland Revenue)","url":"https://www.ird.govt.nz/gst/gst-for-overseas-businesses/gst-on-low-value-imported-goods/what-low-value-goods-are","checkedAt":"2026-11-05"},{"title":"New GST rules for low-value imported goods (NZ Customs)","url":"https://www.customs.govt.nz/about-us/news/important-notices-archive/important-notices-archive-2019/new-gst-rules-for-low-value-imported-goods","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["FOB label rests on Inland Revenue saying customs value excludes shipping and insurance; the Customs and Excise Act 2018 valuation schedule itself was not read.","NZD 60,000 registration threshold read from an official-domain search excerpt."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-new-zealand"},{"country":"Norway","code":"NO","region":"Europe","currency":{"code":"NOK","name":"Norwegian krone"},"tax":{"name":"VAT","standardRate":25,"reducedRates":[15,12],"note":"15% for foodstuffs. 12% covers services such as passenger transport, so it is rarely relevant to goods. Books and newspapers are VAT exempt."},"dutyDeMinimis":{"amount":null,"currency":"NOK","note":"No general duty threshold found. Only clothing and food carry customs duty, under tariff rates set by product and origin. Goods bought from a VOEC-registered shop under NOK 3,000 per item have no further charges on arrival. Goods from other shops pay duty where it applies.","effectiveFrom":null,"label":"None found"},"taxDeMinimis":{"amount":0,"currency":"NOK","note":"VAT is due on all purchases from abroad from 1 January 2024. Goods under NOK 3,000 per item through a VOEC seller have VAT collected at checkout.","effectiveFrom":"2024-01-01"},"usdApprox":{"duty":null,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value (including transport to Norway, insurance and packaging) plus duties, special taxes and fees.","authority":{"name":"Norwegian Customs (Tolletaten)","url":"https://www.toll.no/en/"},"taxAuthority":{"name":"Norwegian Tax Administration (Skatteetaten)","url":"https://www.skatteetaten.no/en/"},"lowValueRules":"VOEC: foreign shops and marketplaces register and collect Norwegian VAT on goods for private use under NOK 3,000 per item. Registration is mandatory once sales reach NOK 50,000. Food, restricted goods and excise goods stay outside and clear normally.","changes":[{"date":"2024-01-01","summary":"VAT is payable on all purchases from abroad, with no low-value exemption.","sourceUrl":"https://www.toll.no/en/online-shopping/shopping-from-online-shops-not-registered-in-the-voec-scheme"},{"date":"2026-09-15","summary":"Last day for the Treff route for reporting VOEC shipments. Reporting now goes through the notification and disclosure of information solution.","sourceUrl":"https://www.toll.no/en/corporate/import/the-voec-scheme/how-to-report-voec-digitally"}],"sources":[{"title":"Shopping from online shops not registered in the VOEC scheme (Tolletaten)","url":"https://www.toll.no/en/online-shopping/shopping-from-online-shops-not-registered-in-the-voec-scheme","checkedAt":"2026-11-05"},{"title":"Shopping from a VOEC-registered online shop (Tolletaten)","url":"https://www.toll.no/en/online-shopping/the-voec-scheme","checkedAt":"2026-11-05"},{"title":"The VOEC scheme, corporate guidance (Tolletaten)","url":"https://www.toll.no/en/corporate/import/the-voec-scheme","checkedAt":"2026-11-05"},{"title":"How to report a VOEC shipment (Tolletaten)","url":"https://www.toll.no/en/corporate/import/the-voec-scheme/how-to-report-voec-digitally","checkedAt":"2026-11-05"},{"title":"Calculating customs duty and taxes (Tolletaten)","url":"https://www.toll.no/en/corporate/import/calculating-customs-duty-and-taxes","checkedAt":"2026-11-05"},{"title":"VAT rates (Skatteetaten)","url":"https://www.skatteetaten.no/en/rates/value-added-tax/","checkedAt":"2026-11-05"},{"title":"Purchases from abroad (Skatteetaten)","url":"https://www.skatteetaten.no/en/person/duties/purchases-from-abroad/","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["Duty threshold set to null: the official pages give no value below which duty is waived outside VOEC. The NOK 350 limit in the old guide is not on any current page read."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-norway"},{"country":"Peru","code":"PE","region":"Americas","currency":{"code":"PEN","name":"Peruvian sol"},"tax":{"name":"IGV plus IPM","standardRate":18,"reducedRates":[],"note":"18% in total. For 2026, 15.5% IGV plus 2.5% Municipal Promotion Tax (IPM) under Ley 32387, moving to 14% and 4% by 2029. SUNAT quotes the combined 18% for parcels. A percepcion advance payment of 3.5%, 5% or 10% also applies to ordinary imports."},"dutyDeMinimis":{"amount":200,"currency":"USD","note":"Postal and express shipments up to USD 200 FOB per shipment pay no ad valorem duty and no IGV, unless restricted or several shipments to one consignee arrive together above the limit. From USD 200 to USD 2,000 FOB: 4% ad valorem plus 18% IGV.","effectiveFrom":null},"taxDeMinimis":{"amount":200,"currency":"USD","note":"Same USD 200 FOB limit as duty.","effectiveFrom":null},"usdApprox":{"duty":200,"tax":200},"valuationBasis":"CIF","taxBase":"Customs value plus duty and other taxes on the import.","authority":{"name":"Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT)","url":"https://www.sunat.gob.pe/"},"taxAuthority":{"name":"Superintendencia Nacional de Aduanas y de Administracion Tributaria (SUNAT)","url":"https://www.sunat.gob.pe/"},"lowValueRules":null,"changes":[{"date":"2026-01-01","summary":"Ley 32387: the 18% split moved to 15.5% IGV and 2.5% IPM for 2026. The total is unchanged.","sourceUrl":"https://orientacion.sunat.gob.pe/3053-concepto-tasa-y-operaciones-gravadas-igv-empresas"}],"sources":[{"title":"Recibir bienes por envios de entrega rapida: pagos y exoneraciones (SUNAT, gob.pe)","url":"https://www.gob.pe/1088-recibir-bienes-por-envios-de-entrega-rapida-pagos-y-exoneraciones-en-envios-de-entrega-rapida","checkedAt":"2026-11-05"},{"title":"Envios postales: Importa Facil (SUNAT)","url":"https://www.sunat.gob.pe/orientacionaduanera/importaFacil/index.html","checkedAt":"2026-11-05"},{"title":"Conocer los tributos en la importacion (SUNAT, gob.pe)","url":"https://www.gob.pe/1139-conocer-los-tributos-en-la-importacion","checkedAt":"2026-11-05"},{"title":"Guia practica del importador (Mincetur)","url":"https://acuerdoscomerciales.gob.pe/Documentos/manuales/guia_del_importador_wr.pdf","checkedAt":"2026-11-05"},{"title":"Concepto, tasa y operaciones gravadas, IGV (SUNAT)","url":"https://orientacion.sunat.gob.pe/3053-concepto-tasa-y-operaciones-gravadas-igv-empresas","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["CIF rests on the Mincetur importer guide (official but undated) saying customs value is usually CIF. The USD 200 parcel test itself is FOB, not CIF as the old guide said.","El Peruano reported in February 2025 that SUNAT was evaluating IGV on shipments under USD 200. No rule adopting it was found.","gob.pe blocks automated reads, so its rate pages were read only as excerpts. The USD 200 and USD 2,000 bands also appear on SUNAT's Importa Facil page."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-peru"},{"country":"Philippines","code":"PH","region":"Asia-Pacific","currency":{"code":"PHP","name":"Philippine peso"},"tax":{"name":"VAT","standardRate":12,"reducedRates":[]},"dutyDeMinimis":{"amount":10000,"currency":"PHP","note":"No duties and taxes on goods with an FOB or FCA value of PHP 10,000 or below (CMTA Section 423). The Finance Secretary may adjust the figure every 3 years. Commercial goods above that and below PHP 50,000 go through informal entry.","effectiveFrom":null},"taxDeMinimis":{"amount":10000,"currency":"PHP","note":"Same PHP 10,000 FOB or FCA limit as duty. CAO 02-2025 sets an import processing charge on de minimis goods.","effectiveFrom":null},"usdApprox":{"duty":159,"tax":159},"valuationBasis":"CIF","taxBase":"Value used by the Bureau of Customs for duty, plus customs duties, excise taxes and other charges.","authority":{"name":"Bureau of Customs (BOC)","url":"https://customs.gov.ph/"},"taxAuthority":{"name":"Bureau of Internal Revenue (BIR)","url":"https://www.bir.gov.ph/"},"lowValueRules":null,"changes":[],"sources":[{"title":"Republic Act 10863, Customs Modernization and Tariff Act (BOC)","url":"https://customs.gov.ph/wp-content/uploads/2023/05/RA-10863-CMTA-Law.docx.pdf","checkedAt":"2026-11-05"},{"title":"Customs Administrative Order 01-2025 (BOC)","url":"https://customs.gov.ph/wp-content/uploads/2025/02/2025CAO-01-2025.pdf","checkedAt":"2026-11-05"},{"title":"Customs Administrative Order 02-2025 (BOC)","url":"https://customs.gov.ph/wp-content/uploads/2025/04/2025CAO-02-2025.pdf","checkedAt":"2026-11-05"},{"title":"Estimator (BOC)","url":"https://customs.gov.ph/estimator/","checkedAt":"2026-11-05"},{"title":"Guidelines for BIR Form 2550Q (BIR)","url":"https://bir-cdn.bir.gov.ph/BIR/pdf/2550Q%20guidelines%20April%202024_final.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["customs.gov.ph blocks automated page reads, so BOC documents were read only as official-domain search excerpts. Worth a human click, especially on whether the PHP 10,000 has been adjusted since 2016.","CIF rests on the BOC estimator (FOB or FCA plus freight and insurance). The CMTA Section 701 text was only partly visible.","Customs Administrative Order 01-2025 set e-commerce rules in 2025, but its exact date was not confirmed, so no change entry is listed."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-philippines"},{"country":"Poland","code":"PL","region":"Europe","currency":{"code":"PLN","name":"Polish zloty"},"tax":{"name":"VAT","standardRate":23,"reducedRates":[8,5],"note":"A 0% rate applies in specific cases, such as exports."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Krajowa Administracja Skarbowa (KAS)","url":"https://www.gov.pl/web/kas"},"taxAuthority":{"name":"Krajowa Administracja Skarbowa (KAS)","url":"https://www.gov.pl/web/kas"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Stawki i limity VAT (podatki.gov.pl)","url":"https://podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":["Temporary fuel rate measures in 2026 were seen in search excerpts and left out."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-poland"},{"country":"Portugal","code":"PT","region":"Europe","currency":{"code":"EUR","name":"Euro"},"tax":{"name":"VAT","standardRate":23,"reducedRates":[13,6],"note":"Mainland rates. The Azores charge 16%, 9% and 4%. Madeira charges 22%, 12% and 4%: the 4% has applied since 1 October 2024 under Regional Legislative Decree 6/2024/M, though the gov.pt guide still shows 5%. These apply to imports cleared in the regions. Your Europe excludes these regions."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Autoridade Tributaria e Aduaneira (AT)","url":"https://info.portaldasfinancas.gov.pt/"},"taxAuthority":{"name":"Autoridade Tributaria e Aduaneira (AT)","url":"https://info.portaldasfinancas.gov.pt/"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2024-10-01","summary":"Madeira's reduced VAT rate fell from 5% to 4%.","sourceUrl":"https://at.madeira.gov.pt/ficheiros/Oficio_circulado_25045_2024.pdf"},{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Codigo do IVA, Article 18 (AT)","url":"https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/iva18.aspx","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"},{"title":"Ofício circulado 25045/2024 (Autoridade Tributária e Aduaneira)","url":"https://at.madeira.gov.pt/ficheiros/Oficio_circulado_25045_2024.pdf","checkedAt":"2026-11-05"},{"title":"Imposto sobre Valor Acrescentado (IVA) em Portugal (gov.pt)","url":"https://www.gov.pt/guias/imposto-sobre-valor-acrescentado-iva-em-portugal","checkedAt":"2026-11-05"}],"unverified":[],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-portugal"},{"country":"Qatar","code":"QA","region":"Middle East and Africa","currency":{"code":"QAR","name":"Qatari riyal"},"tax":{"name":"No VAT","standardRate":null,"reducedRates":[],"note":"The General Tax Authority states Qatar has not applied VAT. Excise tax applies to selected goods such as tobacco and sweetened drinks.","rateLabel":"No VAT"},"dutyDeMinimis":{"amount":1000,"currency":"QAR","note":"Incoming parcels and personal mailings up to QAR 1,000 are exempt from duty if personal, non-commercial in quantity, and the importer is not in commercial activity (Customs Law Article 103 and Circular 18 of 2025). General rate is typically 5%.","effectiveFrom":null},"taxDeMinimis":{"amount":null,"currency":"QAR","note":"Not applicable: no VAT is applied.","effectiveFrom":null,"label":"No VAT"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":null,"taxBase":"Not applicable: no VAT.","authority":{"name":"General Authority of Customs","url":"https://www.customs.gov.qa/English/"},"taxAuthority":{"name":"General Tax Authority","url":"https://gta.gov.qa/en/"},"lowValueRules":null,"changes":[{"date":"2025-03-06","summary":"Administrative Circular 18 set conditions for the QAR 1,000 parcel exemption.","sourceUrl":"https://www.customs.gov.qa/English/Legislations/Documents/Executive%20Resolutions/2025/4.pdf"},{"date":"2026-07-06","summary":"Law 2 of 2026 amended the excise law; a new sweetened-drinks mechanism took effect.","sourceUrl":"https://gta.gov.qa/en/media-center/news/state-of-qatar-introduces-new-excise-tax-mechanism-on-sweetened-drinks"}],"sources":[{"title":"Exemption of parcels and personal mailings up to 1000 riyals (General Authority of Customs)","url":"https://www.customs.gov.qa/English/PassengersIndividualsPortal/Pages/IndividualsExemption.aspx","checkedAt":"2026-11-05"},{"title":"Administrative Circular 18 of 2025 (General Authority of Customs)","url":"https://www.customs.gov.qa/English/Legislations/Documents/Executive%20Resolutions/2025/4.pdf","checkedAt":"2026-11-05"},{"title":"Customs Law 40 of 2002, as amended by Law 10 of 2023 (General Authority of Customs)","url":"https://www.customs.gov.qa/Customs%20Publications/02-Customs%20law%20-%20english.pdf","checkedAt":"2026-11-05"},{"title":"Investors guide and tax information (General Tax Authority)","url":"https://gta.gov.qa/en/investors-guide","checkedAt":"2026-11-05"},{"title":"New excise mechanism on sweetened drinks (General Tax Authority)","url":"https://gta.gov.qa/en/media-center/news/state-of-qatar-introduces-new-excise-tax-mechanism-on-sweetened-drinks","checkedAt":"2026-11-05"},{"title":"Setting up your business in Qatar (Ministry of Commerce and Industry)","url":"https://www.moci.gov.qa/sites/default/files/2026-05/Invest-Qatar-Setting-up-your-Business.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["valuationBasis: null. The Customs Law refers to the WTO Valuation Agreement; a plain statement of CIF was not found. The old guide's CIF is plausible but unconfirmed.","'Has not applied VAT' read as an official-domain search excerpt from the General Tax Authority site.","usdApprox is null for the QAR threshold: the ECB does not publish a QAR rate, and only one rate source is used.","Excise tiers read in the General Tax Authority's user guide of 9 April 2026. Circular 18 of 2025 was not opened: the customs site's certificate failed for automated reads."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-qatar"},{"country":"Saudi Arabia","code":"SA","region":"Middle East and Africa","currency":{"code":"SAR","name":"Saudi riyal"},"tax":{"name":"VAT","standardRate":15,"reducedRates":[]},"dutyDeMinimis":{"amount":1000,"currency":"SAR","note":"Personal online purchases: exempt from customs duty when total value is under SAR 1,000, counting goods, shipping and insurance. Commercial imports do not get this. A SAR 15 declaration fee applies to these shipments from 6 October 2024.","effectiveFrom":null},"taxDeMinimis":{"amount":0,"currency":"SAR","note":"VAT is collected regardless of shipment value, except what the VAT rules exclude. VAT at 15% applies to imports even where duty is waived.","effectiveFrom":null},"usdApprox":{"duty":null,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value under the GCC Common Customs Law plus excise tax, customs duty and other charges, excluding VAT.","authority":{"name":"Zakat, Tax and Customs Authority (ZATCA)","url":"https://zatca.gov.sa/en/"},"taxAuthority":{"name":"Zakat, Tax and Customs Authority (ZATCA)","url":"https://zatca.gov.sa/en/"},"lowValueRules":null,"changes":[{"date":"2024-10-06","summary":"ZATCA fee rules: SAR 15 declaration fee on individuals' online-store shipments up to SAR 1,000; general import fee 0.15% of value, minimum SAR 15, maximum SAR 500.","sourceUrl":"https://zatca.gov.sa/en/MediaCenter/News/Pages/news_1282.aspx"}],"sources":[{"title":"E-store customers (ZATCA)","url":"https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/customs_individual/e-stores-customers.aspx","checkedAt":"2026-11-05"},{"title":"Guideline on imports and exports under VAT provisions (ZATCA)","url":"https://zatca.gov.sa/en/HelpCenter/guidelines/Documents/Guideline-on-Imports-and-Exports-under-VAT-Provision.pdf","checkedAt":"2026-11-05"},{"title":"Understanding the legal basis for valuing goods at customs (ZATCA)","url":"https://zatca.gov.sa/en/RulesRegulations/Taxes/Pages/customs-bussiness/basics-of-customs-value.aspx","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["The ZATCA e-store page returned 'not found' to automated reads; its terms were read from an official-domain search excerpt. Open it before quoting.","usdApprox is null for the SAR threshold: the ECB does not publish a SAR rate, and only one rate source is used.","Both ZATCA pages returned 'not found' when opened on 5 November 2026, though search still indexes them. Fees and e-store terms are excerpt only. A person should confirm the links."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-saudi-arabia"},{"country":"Singapore","code":"SG","region":"Asia-Pacific","currency":{"code":"SGD","name":"Singapore dollar"},"tax":{"name":"GST","standardRate":9,"reducedRates":[]},"dutyDeMinimis":{"amount":null,"currency":"SGD","note":"No value threshold for duty found. Duty applies to dutiable goods such as liquor and tobacco at any value; other goods carry no customs duty. The S$400 figure is a GST relief, not a duty rule.","effectiveFrom":null,"label":"None found"},"taxDeMinimis":{"amount":400,"currency":"SGD","note":"GST relief at import for goods by air or post with a total CIF value of S$400 or less, except liquor and tobacco. It does not apply to sea or land imports. From a GST-registered overseas seller, GST is charged at checkout on goods with a sales value of S$400 or less per item.","effectiveFrom":null},"usdApprox":{"duty":null,"tax":313},"valuationBasis":"CIF","taxBase":"CIF value plus duty, where GST is due at import.","authority":{"name":"Singapore Customs","url":"https://www.customs.gov.sg/"},"taxAuthority":{"name":"Inland Revenue Authority of Singapore (IRAS)","url":"https://www.iras.gov.sg/"},"lowValueRules":"Overseas Vendor Registration: overseas sellers and marketplaces register and charge GST at checkout on low-value goods imported by air or post.","changes":[{"date":"2024-01-01","summary":"GST rate rose to 9%.","sourceUrl":"https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates"}],"sources":[{"title":"Paying GST and duty for postal and courier items (Singapore Customs)","url":"https://www.customs.gov.sg/personal-shipment/buying-from-overseas/paying-gst-duty-for-postal-courier-items/","checkedAt":"2026-11-05"},{"title":"GST on low-value goods (Singapore Customs)","url":"https://www.customs.gov.sg/personal-shipment/buying-from-overseas/gst-on-low-value-goods/","checkedAt":"2026-11-05"},{"title":"GST on imported low-value goods (IRAS)","url":"https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/consumers/gst-on-imported-low-value-goods","checkedAt":"2026-11-05"},{"title":"Current GST rates (IRAS)","url":"https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/basics-of-gst/current-gst-rates","checkedAt":"2026-11-05"},{"title":"Overseas Vendor Registration regime (Singapore Customs)","url":"https://customs.gov.sg/businesses/customs-schemes-licences-framework/iras-schemes/overseas-vendor-registration-regime/","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["taxBase is our short form. Singapore Customs says GST and duty are computed using cost, insurance and freight; the addition of duty was not read in a formula on the pages used.","Duty treatment is from the postal and courier page. The full list of dutiable goods was not read at source."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-singapore"},{"country":"South Africa","code":"ZA","region":"Middle East and Africa","currency":{"code":"ZAR","name":"South African rand"},"tax":{"name":"VAT","standardRate":15,"reducedRates":[]},"dutyDeMinimis":{"amount":null,"currency":"ZAR","note":"No free threshold confirmed. SARS described goods under R500 as clearing at a 20% flat rate instead of customs duties, a concession it planned to reconfigure from 1 November 2024. The current position was not confirmed.","effectiveFrom":null,"label":"Not confirmed"},"taxDeMinimis":{"amount":null,"currency":"ZAR","note":"Unresolved. Section 48 of the Taxation Laws Amendment Act 5 of 2026 deletes the VAT relief for customs value of R500 or less with no duty payable, and printed matter up to R100 by post, but only from a date the Minister sets by Gazette notice. No notice was found. SARS's VAT Connect of September 2026 says the exemption has been deleted.","effectiveFrom":null,"label":"Unresolved"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"FOB","taxBase":"(Customs value + 10% uplift for goods from outside the Customs Union + any non-rebated duties) x 15%.","authority":{"name":"South African Revenue Service (SARS)","url":"https://www.sars.gov.za/"},"taxAuthority":{"name":"South African Revenue Service (SARS)","url":"https://www.sars.gov.za/"},"lowValueRules":"Foreign electronic service suppliers have VAT registration rules, but no seller scheme for low-value goods was confirmed.","changes":[{"date":"2024-09-01","summary":"Planned introduction of VAT on top of the 20% flat rate on goods under R500, per SARS. Implementation was not confirmed in pages read.","sourceUrl":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/"},{"date":"2024-11-01","summary":"Planned move of the 20% flat rate into WCO categories with appropriate duty rates, per SARS. Implementation was not confirmed in pages read.","sourceUrl":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/"},{"date":"2026-04-01","summary":"Taxation Laws Amendment Act 5 of 2026 promulgated (Government Gazette 54448). Section 48 deletes the R500 and R100 VAT reliefs in Schedule 1 from a date the Minister sets by notice. VAT Connect Issue 21 of September 2026 describes the relief as deleted.","sourceUrl":"https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf"}],"sources":[{"title":"VAT Connect Issue 21, September 2026 (SARS)","url":"https://www.sars.gov.za/businesses-and-employers/my-business-and-tax/vat-connect-issue-21-september-2026/","checkedAt":"2026-11-05"},{"title":"Changes to Customs import system (SARS)","url":"https://www.sars.gov.za/media-release/changes-to-customs-import-system/","checkedAt":"2026-11-05"},{"title":"Duties and taxes for importers (SARS)","url":"https://www.sars.gov.za/customs-and-excise/duties-and-taxes/duties-and-taxes-for-importers/","checkedAt":"2026-11-05"},{"title":"VAT levied on the importation of goods into South Africa (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Ops/Guides/Legal-CE-G06-Value-added-tax-levied-on-the-importation-of-goods-into-South-Africa.pdf","checkedAt":"2026-11-05"},{"title":"SC-CR-A-05 Method 1 valuation of imports (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CR-A-05-Method-1-Valuation-of-Imports-External-Directive.pdf","checkedAt":"2026-11-05"},{"title":"Taxation Laws Amendment Act 5 of 2026, Government Gazette 54448 (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Legal/AmendActs/Legal-LPrim-AA-2026-03-Taxation-Laws-Amendment-Act-5-of-2026-GG-54448-1-April-2026.pdf","checkedAt":"2026-11-05"},{"title":"SC-CF-55 Goods Declaration External Policy, effective 14 August 2026 (SARS)","url":"https://www.sars.gov.za/wp-content/uploads/Ops/Policies/SC-CF-55-Goods-Declaration-External-Policy.pdf","checkedAt":"2026-11-05"},{"title":"Draft Explanatory Memorandum on the Taxation Laws Amendment Bill, 2025 (National Treasury)","url":"https://www.sars.gov.za/wp-content/uploads/Legal/Drafts/Legal-LPrep-Draft-2025-21a-Draft-Explanatory-Memorandum-on-the-Draft-Taxation-Laws-Amendment-Bill-2025-16-August-2025_.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["Duty threshold: null. Whether the 20% flat rate still operates after the 2024 changes was not confirmed.","Section 48(2) of Act 5 of 2026 defers the VAT deletion to a date set by the Minister. No Gazette notice was found, while SARS's VAT Connect treats the deletion as done. A person should ask SARS or check the Gazette. SC-CF-55 of 14 August 2026 still provides a DA 306 for duty-free goods of R500 or less.","SC-CR-A-05 was read as a search excerpt, 2022 revision."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-south-africa"},{"country":"South Korea","code":"KR","region":"Asia-Pacific","currency":{"code":"KRW","name":"South Korean won"},"tax":{"name":"VAT","standardRate":10,"reducedRates":[]},"dutyDeMinimis":{"amount":150,"currency":"USD","note":"Personal-use goods with a total customs value of USD 150 or less, shipping included, are free of duty and VAT. List import declaration is available up to USD 150, or USD 200 for goods from the US, and goods on a list declaration are duty free. Excluded goods include drugs, health supplements, food, alcohol and tobacco. Commercial imports are outside the relief. Samples have a separate USD 250 limit by post.","effectiveFrom":null},"taxDeMinimis":{"amount":150,"currency":"USD","note":"Same USD 150 personal-use limit. Korea Customs does not state in the pages read that the USD 200 US figure also lifts VAT, so treat USD 150 as the safe figure.","effectiveFrom":null},"usdApprox":{"duty":150,"tax":150},"valuationBasis":"CIF","taxBase":null,"authority":{"name":"Korea Customs Service","url":"https://www.customs.go.kr/english/"},"taxAuthority":{"name":"National Tax Service","url":"https://www.nts.go.kr/english/main.do"},"lowValueRules":null,"changes":[],"sources":[{"title":"Clearance procedures for express cargo (Korea Customs Service)","url":"https://www.customs.go.kr/english/cm/cntnts/cntntsView.do?mi=8057&cntntsId=2733","checkedAt":"2026-11-05"},{"title":"What is the customs clearance of postal items? (Korea Customs Service)","url":"https://www.customs.go.kr/english/cm/cntnts/cntntsView.do?mi=8033&cntntsId=2721","checkedAt":"2026-11-05"},{"title":"Customs clearance of postal items, tax-free categories (Korea Customs Service)","url":"https://www.customs.go.kr/english/cm/cntnts/cntntsView.do?mi=8035&cntntsId=2723","checkedAt":"2026-11-05"},{"title":"Value-Added Tax Act, English text (Korea Legislation Research Institute)","url":"https://elaw.klri.re.kr/eng_mobile/viewer.do?hseq=53110&type=lawname&key=tax","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["taxBase: null. The VAT base at import was not read from an official page.","CIF rests on Korea Customs' statement that customs value includes shipping and insurance for personal parcels; the Customs Act translation found has ambiguous wording. Note that the separate 'price of goods' test for choosing a declaration type can exclude international freight if shown separately.","10% rate is from an unofficial English translation of VAT Act Article 30, read as a search excerpt.","No changes from 2024 on confirmed. The Korea Customs English pages are undated."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-south-korea"},{"country":"Sweden","code":"SE","region":"Europe","currency":{"code":"SEK","name":"Swedish krona"},"tax":{"name":"VAT","standardRate":25,"reducedRates":[12,6],"note":"Food fell from 12% to 6% temporarily from 1 April 2026 to 31 December 2027. Restaurant service stays at 12%."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"No threshold. Regulation (EU) 2026/382 deleted the EUR 150 relief from 1 July 2026. Distance sales (B2C) in a consignment up to EUR 150 now pay a temporary EUR 3 per item until 1 July 2028, alcohol, perfume and tobacco included, plus the EUR 2 Union handling fee from 1 November 2026. An item is one declaration line: goods sharing tariff classification, description and, where declared, origin. Consignments that aren't distance sales, such as B2B, pay the normal tariff. A trade preference can replace the EUR 3 only without IOSS and on an H1 declaration. Gifts between private individuals up to EUR 45 keep their separate relief.","effectiveFrom":"2026-07-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"No VAT relief on commercial goods since 1 July 2021. Sellers using IOSS collect VAT at checkout on consignments up to EUR 150 and the import is VAT-exempt; otherwise VAT is due on import. Non-commercial gifts between individuals up to EUR 45 are free of VAT. Tullverket gives the gift limit as SEK 600.","effectiveFrom":"2021-07-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.","authority":{"name":"Tullverket","url":"https://www.tullverket.se/en"},"taxAuthority":{"name":"Skatteverket","url":"https://www.skatteverket.se/"},"lowValueRules":"IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.","changes":[{"date":"2026-04-01","summary":"VAT on food cut from 12% to 6% until 31 December 2027.","sourceUrl":"https://www.riksdagen.se/en/news/articles/2026/feb/25/temporarily-reduced-vat-on-food_cmsd274f5ec-c794-4c1f-8eaf-7811a27dfcb5en/"},{"date":"2026-07-01","summary":"EUR 150 duty relief abolished. EUR 3 per item applies to distance sales in consignments up to EUR 150, until 1 July 2028.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2026-09-20","summary":"New Union Customs Code, Regulation (EU) 2026/2108, entered into force. It applies generally from 21 September 2027, with some distance-sale provisions applying at once.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2026-11-01","summary":"Union handling fee of EUR 2 per item applies to all distance sales, at any value. Not time-limited.","sourceUrl":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng"},{"date":"2026-11-01","summary":"Product identifiers became mandatory for distance sales up to EUR 150, enforced from this date.","sourceUrl":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf"},{"date":"2027-12-01","summary":"By this date the Commission must assess whether the Customs Data Hub will be ready by 1 July 2028, and may propose extending the EUR 3 duty.","sourceUrl":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382"},{"date":"2028-07-01","summary":"Scheduled end of the EUR 3 duty. Distance sales at any value then pay the normal duty rate, and e-commerce use of the Customs Data Hub becomes mandatory.","sourceUrl":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en"}],"sources":[{"title":"Livsmedelsmomsen sanks till 6 procent (Skatteverket)","url":"https://www.skatteverket.se/omoss/pressochmedia/nyheter/2026/nyheter/livsmedelsmomsensankstill6procent.5.70685bee19c85dd5dd0a3f.html","checkedAt":"2026-11-05"},{"title":"Temporarily reduced VAT on food (Riksdag)","url":"https://www.riksdagen.se/en/news/articles/2026/feb/25/temporarily-reduced-vat-on-food_cmsd274f5ec-c794-4c1f-8eaf-7811a27dfcb5en/","checkedAt":"2026-11-05"},{"title":"Council Regulation (EU) 2026/382 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32026R0382","checkedAt":"2026-11-05"},{"title":"The temporary EUR 3 customs duty and the Union handling fee: guidance for Member States and trade, version of 5 October 2026 (European Commission)","url":"https://taxation-customs.ec.europa.eu/document/download/053e5b4e-f0be-4f20-9a23-3e3b659a6676_en?filename=Customs+Guidance+on+EUR+3+customs+duty.pdf","checkedAt":"2026-11-05"},{"title":"Commission Delegated Regulation (EU) 2026/2152 on the Union handling fee (EUR-Lex)","url":"https://eur-lex.europa.eu/eli/reg_del/2026/2152/oj/eng","checkedAt":"2026-11-05"},{"title":"EU Customs Reform (European Commission)","url":"https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en","checkedAt":"2026-11-05"},{"title":"Addendum to the VAT e-Commerce explanatory notes, revised 6 October 2026 (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/document/download/3086db0e-7b4a-4202-9f38-d32bd774f5a8_en?filename=20260821_VAT+guidelines-3+EUR+Customs+duty_revised.pdf","checkedAt":"2026-11-05"},{"title":"VAT One Stop Shop (European Commission)","url":"https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en","checkedAt":"2026-11-05"},{"title":"Regulation (EU) No 952/2013, Union Customs Code, Article 71 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32013R0952","checkedAt":"2026-11-05"},{"title":"Directive 2006/112/EC, Articles 85 and 86 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:02006L0112-20250101","checkedAt":"2026-11-05"},{"title":"Regulation (EC) No 1186/2009, Articles 25 to 27 (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32009R1186","checkedAt":"2026-11-05"},{"title":"Directive 2006/79/EC, small consignments of a non-commercial character (EUR-Lex)","url":"https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX:32006L0079","checkedAt":"2026-11-05"},{"title":"VAT rules and rates, EU rates table, last checked 13 July 2026 (Your Europe)","url":"https://europa.eu/youreurope/business/finance-and-tax/vat/vat-rules-rates/index_en.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"eCustoms Helpdesk Notification 10/2026 (Revenue)","url":"https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf","checkedAt":"2026-11-05"},{"title":"Internetbestellungen (Zoll)","url":"https://www.zoll.de/DE/Privatpersonen/Postsendungen-Internetbestellungen/Sendungen-aus-einem-Nicht-EU-Staat/Zoll-und-Steuern/Internetbestellungen/internetbestellungen_node.html","checkedAt":"2026-11-05"},{"title":"Wegfall 150 Euro Zollfreigrenze (BMF)","url":"https://www.bmf.gv.at/themen/zoll/internethandel-%28fernverkauf%29/3-euro-zoll.html","checkedAt":"2026-11-05"}],"unverified":["Skatteverket and Riksdag pages read as official-domain search excerpts. Tullverket's English page on the new duty was read in full; its other pages and PostNord refuse automated reads, so those are excerpt only."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-sweden"},{"country":"Switzerland","code":"CH","region":"Europe","currency":{"code":"CHF","name":"Swiss franc"},"tax":{"name":"VAT","standardRate":8.1,"reducedRates":[2.6,3.8],"note":"2.6% covers food, books, magazines and medicines. 3.8% is the special accommodation rate, so it is rarely relevant to goods."},"dutyDeMinimis":{"amount":5,"currency":"CHF","note":"This is an amount of duty, not a goods value: customs duties under CHF 5 are not levied. Industrial goods (HS chapters 25 to 97) have had a zero tariff since 1 January 2024. Agricultural goods still pay duty, normally by gross weight.","effectiveFrom":null,"scope":"an amount of duty, not a value"},"taxDeMinimis":{"amount":62,"currency":"CHF","note":"The rule is that import VAT of up to CHF 5 is not levied. FOCBS states that equals an assessment basis of CHF 62 at 8.1%, or CHF 193 at 2.6%. Gifts between private individuals up to CHF 100 are also free, excluding tobacco and alcohol.","effectiveFrom":null},"usdApprox":{"duty":6,"tax":76},"valuationBasis":"other","taxBase":"Consideration paid plus all costs up to the destination in Switzerland plus import duties.","authority":{"name":"Federal Office for Customs and Border Security (FOCBS)","url":"https://www.bazg.admin.ch/en"},"taxAuthority":{"name":"Federal Tax Administration (FTA)","url":"https://www.estv.admin.ch/en"},"lowValueRules":"Mail-order sellers with at least CHF 100,000 a year of small consignments (import tax of CHF 5 or less) become liable for Swiss VAT and their supplies count as domestic. Since 1 January 2025 an electronic platform that brings sellers and buyers together counts as the supplier (Article 20a of the VAT Act).","changes":[{"date":"2024-01-01","summary":"Tariffs on industrial goods (HS chapters 25 to 97) abolished, whatever the origin.","sourceUrl":"https://www.seco.admin.ch/en/industrial-tariffs-abolition"},{"date":"2024-01-01","summary":"VAT rates are now 8.1%, 2.6% and 3.8%.","sourceUrl":"https://www.estv.admin.ch/en/vat-rates-switzerland"},{"date":"2025-01-01","summary":"Platform taxation rules (Article 20a of the VAT Act) came into force.","sourceUrl":"https://www.estv.admin.ch/en/vat-registration-for-platform-operators"}],"sources":[{"title":"Receipt of letters and parcels (FOCBS)","url":"https://www.bazg.admin.ch/en/receipt-of-letters-and-parcels","checkedAt":"2026-11-05"},{"title":"Swiss VAT rates (FTA)","url":"https://www.estv.admin.ch/en/vat-rates-switzerland","checkedAt":"2026-11-05"},{"title":"Mail-order trade and platform taxation (FTA)","url":"https://www.estv.admin.ch/en/vat-mail-order-trade-and-platform-taxation","checkedAt":"2026-11-05"},{"title":"Abolition of industrial tariffs (SECO)","url":"https://www.seco.admin.ch/en/industrial-tariffs-abolition","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"VAT registration for platform operators (FTA)","url":"https://www.estv.admin.ch/en/vat-registration-for-platform-operators","checkedAt":"2026-11-05"}],"unverified":["valuationBasis is 'other' because FOCBS says duties are generally charged on gross weight, not value. The CHF 150 limit on the FOCBS site is a traveller allowance, not a parcel threshold."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-switzerland"},{"country":"Thailand","code":"TH","region":"Asia-Pacific","currency":{"code":"THB","name":"Thai baht"},"tax":{"name":"VAT","standardRate":7,"reducedRates":[],"note":"The rate set in the Revenue Code is higher; a Royal Decree holds it at 7%, including local tax, until 30 September 2027."},"dutyDeMinimis":{"amount":0,"currency":"THB","note":"The Thai government says duty on imported goods is now charged from the first baht, ending the 1,500 baht exemption from 1 January 2026.","effectiveFrom":"2026-01-01"},"taxDeMinimis":{"amount":0,"currency":"THB","note":"VAT on imports valued at 1,500 baht or less has been collected since 5 July 2024.","effectiveFrom":"2024-07-05"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"CIF price plus import duty, excise tax and other taxes and fees.","authority":{"name":"Thai Customs Department","url":"https://www.customs.go.th/"},"taxAuthority":{"name":"Revenue Department","url":"https://www.rd.go.th/english/"},"lowValueRules":null,"changes":[{"date":"2024-07-05","summary":"VAT collection began on imports valued at 1,500 baht or less.","sourceUrl":"https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf"},{"date":"2026-01-01","summary":"Import duty collected from the first baht, removing the 1,500 baht exemption.","sourceUrl":"https://thailand.prd.go.th/en/content/category/detail/id/2078/iid/440097"},{"date":"2026-10-01","summary":"Royal Decree No. 807 B.E. 2569 keeps VAT at 7% until 30 September 2027.","sourceUrl":"https://www.rd.go.th/21221.html"}],"sources":[{"title":"Revenue measures fiscal year 2026 (Thai Customs Department)","url":"https://www.customs.go.th/data_files/8342f73dce85665090d55bb44eb9a0e4.pdf","checkedAt":"2026-11-05"},{"title":"Government notice on low-value import tax (thaigov.go.th)","url":"https://www.thaigov.go.th/th/news/160067","checkedAt":"2026-11-05"},{"title":"Value Added Tax (Revenue Department)","url":"https://www.rd.go.th/english/6043.html","checkedAt":"2026-11-05"},{"title":"New legislation list (Revenue Department)","url":"https://www.rd.go.th/21221.html","checkedAt":"2026-11-05"},{"title":"Revenue Department press release 18/2569","url":"https://www.rd.go.th/fileadmin/user_upload/news/2569thai/news18_2569.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["First-baht duty: the English Public Relations Department statement and the customs plan were read. A Thai PRD report of collections since 1 January 2026 appears only as a search excerpt, and its link returned 404 when opened. The notification itself was not found.","The Thai Customs English postal page still shows the old 1,500 baht rule; it is out of date.","Revenue Department's Revenue Code rate (10%) not read directly, so the note avoids stating it.","Royal Decree No. 807 B.E. 2569 was seen in the Revenue Department's new legislation list and in the Gazette PDF header. The dates come from Revenue Department press release 18/2569, on the draft decree."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-thailand"},{"country":"Turkey","code":"TR","region":"Middle East and Africa","currency":{"code":"TRY","name":"Turkish lira"},"tax":{"name":"KDV (VAT)","standardRate":20,"reducedRates":[10,1],"note":"General rate 20% and lists at 10% and 1%, as amended from 10 July 2023."},"dutyDeMinimis":{"amount":0,"currency":"EUR","note":"From 1 February 2026 goods up to EUR 30 addressed to individuals can no longer use the Simplified Customs Declaration, and foreign e-commerce purchases of any value follow normal import rules. Medicines and supplements on a prescription have a separate route up to EUR 1,500.","effectiveFrom":"2026-02-01"},"taxDeMinimis":{"amount":0,"currency":"EUR","note":"Same change as duty. Normal import rules now apply to e-commerce purchases, so the fixed-rate simplified regime has gone.","effectiveFrom":"2026-02-01"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":"CIF","taxBase":"Value used for customs duty, or the CIF value where duty isn't value-based or the goods are exempt, plus taxes and charges paid on import and other costs up to registration of the declaration (KDV Law, article 21).","authority":{"name":"Ministry of Trade","url":"https://ticaret.gov.tr/"},"taxAuthority":{"name":"Revenue Administration (GIB)","url":"https://www.gib.gov.tr/"},"lowValueRules":"Foreign e-commerce purchases can't use the Simplified Customs Declaration at any value. Prescription medicines and food supplements up to EUR 1,500 by post or express cargo pay one fixed rate: 30% direct from the EU, 60% from elsewhere, plus 20% for goods on OTV list IV. Personal-use books up to EUR 1,500 pay 0%. Limits: non-commercial, 30 kg gross and five shipments per person per calendar month.","changes":[{"date":"2026-02-01","summary":"Simplified Customs Declaration ended for foreign e-commerce purchases of any value, including the EUR 30 band. Announced by the Ministry of Trade on 7 January 2026.","sourceUrl":"https://ticaret.gov.tr/haberler/e-ithalatta-basitlestirilmis-gumruk-beyannamesi-kapsaminin-degistirilmesine-iliskin-yeni-duzenleme-hakkinda-basin-aciklamasi"}],"sources":[{"title":"Press statement on the Simplified Customs Declaration for e-imports (Ministry of Trade, 7 January 2026)","url":"https://ticaret.gov.tr/haberler/e-ithalatta-basitlestirilmis-gumruk-beyannamesi-kapsaminin-degistirilmesine-iliskin-yeni-duzenleme-hakkinda-basin-aciklamasi","checkedAt":"2026-11-05"},{"title":"Current VAT rates (GIB)","url":"https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv%2Fyardim-kaynaklar%2Fyararli-bilgiler%2Fkdv-oranlari.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"},{"title":"Posta ve Hızlı Kargo Muafiyeti FAQ, 5 March 2026 (Ministry of Trade)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/bireysel/posta-ve-hizli-kargo-muafiyeti","checkedAt":"2026-11-05"},{"title":"Gümrük Kıymeti FAQ (Ministry of Trade)","url":"https://ticaret.gov.tr/gumruk-islemleri/sikca-sorulan-sorular/ticari/gumruk-kiymeti","checkedAt":"2026-11-05"},{"title":"Gümrük Kanunu, Law 4458 (mevzuat.gov.tr)","url":"https://mevzuat.gov.tr/mevzuatmetin/1.5.4458.pdf","checkedAt":"2026-11-05"},{"title":"Katma Değer Vergisi Kanunu, Law 3065 (mevzuat.gov.tr)","url":"https://mevzuat.gov.tr/mevzuatmetin/1.5.3065.pdf","checkedAt":"2026-11-05"}],"unverified":["The Presidential Decision itself was not read; only the Ministry's press statement.","CIF is our label for customs value. Customs Law articles 27 and 28 add transport and insurance to the entry point and leave out later costs without using the term. The KDV Law uses it."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-turkey"},{"country":"United Arab Emirates","code":"AE","region":"Middle East and Africa","currency":{"code":"AED","name":"United Arab Emirates dirham"},"tax":{"name":"VAT","standardRate":5,"reducedRates":[],"note":"A 0% rate exists for specific supplies."},"dutyDeMinimis":{"amount":1000,"currency":"AED","note":"Dubai only, for cross-border e-commerce under the Dubai Customs platform: goods not exceeding AED 1,000 (CIF value, per Dubai Customs' news item of 4 September 2026) are exempt from duty from 3 August 2026, up from AED 300. Tobacco, smoking devices, nicotine liquids, alcohol and food preparations with alcohol are excluded. Other emirates were not confirmed.","effectiveFrom":"2026-08-03","scope":"Dubai only"},"taxDeMinimis":{"amount":null,"currency":"AED","note":"No low-value import VAT threshold was found in the VAT Decree-Law pages read.","effectiveFrom":null,"label":"None found"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"CIF","taxBase":"Customs value including insurance, freight and customs fees, plus any excise tax paid.","authority":{"name":"Dubai Customs (Dubai); federal customs authority for the wider UAE","url":"https://www.dubaicustoms.gov.ae/en/"},"taxAuthority":{"name":"Federal Tax Authority","url":"https://tax.gov.ae/en/"},"lowValueRules":"Dubai Customs Notice 15/2021 sets customs procedures for registered cross-border e-commerce companies. It is not a seller tax registration.","changes":[{"date":"2026-08-03","summary":"Dubai Customs Notice 16/2026, issued 30 July 2026, raised the e-commerce duty exemption from AED 300 to AED 1,000.","sourceUrl":"https://www.dubaicustoms.gov.ae/en/PoliciesAndNotices/Notices/CN16_2026.pdf"}],"sources":[{"title":"Customs Notice 16/2026 (Dubai Customs)","url":"https://www.dubaicustoms.gov.ae/en/PoliciesAndNotices/Notices/CN16_2026.pdf","checkedAt":"2026-11-05"},{"title":"Dubai Customs news, 4 September 2026","url":"https://www.dubaicustoms.gov.ae/en/mobile/pages/newsdetails.aspx?itemid=2195","checkedAt":"2026-11-05"},{"title":"Customs duty and tariff (UAE Government portal)","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation/clearing-the-customs-and-paying-customs-duty","checkedAt":"2026-11-05"},{"title":"Federal Decree-Law 8 of 2017 and amendments (Federal Tax Authority)","url":"https://tax.gov.ae/Datafolder/Files/Legislation/2025/Federal%20Decree-Law%20No.%208%20of%202017%20and%20amendments%20-%20publishing%2028%2011%202025.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["AED 1,000 is Dubai's rule. No federal or other-emirate figure was confirmed, and whether Abu Dhabi and others apply the same limit is unknown.","taxDeMinimis: null. An official statement on whether VAT is charged on low-value parcels was not found.","CIF stated for Dubai on the UAE Government portal.","usdApprox is null for the AED threshold: the ECB does not publish a AED rate, and only one rate source is used."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-united-arab-emirates"},{"country":"United Kingdom","code":"GB","region":"Europe","currency":{"code":"GBP","name":"Pound sterling"},"tax":{"name":"VAT","standardRate":20,"reducedRates":[5],"note":"A 0% rate also applies to some goods. Northern Ireland follows different low-value and at-risk rules for goods from outside the UK and EU."},"dutyDeMinimis":{"amount":135,"currency":"GBP","note":"Consignments of non-excise goods worth GBP 135 or less pay no customs duty. Excise goods pay duty at any value. Above GBP 135 the UK Global Tariff rate applies. The relief is due to end (see changes).","effectiveFrom":null},"taxDeMinimis":{"amount":0,"currency":"GBP","note":"No VAT relief on commercial goods: VAT is charged on all goods except gifts worth GBP 39 or less sent between individuals. At GBP 135 or less the seller or online marketplace charges UK supply VAT at the point of sale instead of import VAT.","effectiveFrom":null},"usdApprox":{"duty":182,"tax":0},"valuationBasis":"CIF","taxBase":"Customs value plus duty and other charges, where import VAT is due. At GBP 135 or less, VAT is on the sale price at the point of sale.","authority":{"name":"HM Revenue and Customs (HMRC)","url":"https://www.gov.uk/government/organisations/hm-revenue-customs"},"taxAuthority":{"name":"HM Revenue and Customs (HMRC)","url":"https://www.gov.uk/government/organisations/hm-revenue-customs"},"lowValueRules":"Overseas sellers and online marketplaces selling consignments of GBP 135 or less to Great Britain customers register for UK VAT and charge it at the point of sale. Excise goods and gifts are outside these rules. In Northern Ireland, consignments of GBP 135 or less from outside the UK and EU have import VAT charged. Goods at risk of entering the EU sent to a non-business recipient pay EUR 3 duty and a EUR 2 handling fee per item up to GBP 135, and the EU duty rate plus EUR 2 per item above it, all charged in sterling.","changes":[{"date":"2026-10-28","summary":"HMRC policy paper update: the GBP 135 customs duty relief will be removed on a day appointed by the Treasury in regulations, by October 2028 at the latest. The Autumn Budget 2025 announcement had said March 2029 at the latest.","sourceUrl":"https://www.gov.uk/government/publications/reforming-customs-rules-for-low-value-imports/reforming-the-customs-treatment-of-low-value-imports-into-the-uk"}],"sources":[{"title":"VAT and overseas goods sold directly to customers in the UK","url":"https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk","checkedAt":"2026-11-05"},{"title":"Tax and customs for goods sent from abroad: tax and duty","url":"https://www.gov.uk/goods-sent-from-abroad/tax-and-duty","checkedAt":"2026-11-05"},{"title":"VAT rates","url":"https://www.gov.uk/vat-rates","checkedAt":"2026-11-05"},{"title":"Working out the customs value of your imported goods","url":"https://www.gov.uk/guidance/how-to-value-your-imports-for-customs-duty-and-trade-statistics","checkedAt":"2026-11-05"},{"title":"Reforming the customs treatment of low value imports into the UK (policy paper, updated 28 October 2026)","url":"https://www.gov.uk/government/publications/reforming-customs-rules-for-low-value-imports/reforming-the-customs-treatment-of-low-value-imports-into-the-uk","checkedAt":"2026-11-05"},{"title":"Reforming the customs treatment of low value imports (consultation)","url":"https://www.gov.uk/government/consultations/reforming-the-customs-treatment-of-low-value-imports-into-the-united-kingdom","checkedAt":"2026-11-05"},{"title":"Delivery costs to include in the customs value (HMRC)","url":"https://www.gov.uk/guidance/delivery-costs-to-include-in-the-customs-value","checkedAt":"2026-11-05"},{"title":"Working out the VAT value using the customs value of the imported goods (HMRC)","url":"https://www.gov.uk/guidance/working-out-the-vat-value-using-the-customs-value-of-the-imported-goods","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["Appointed day for removing the GBP 135 relief: not set. Only the latest date, October 2028, is published.","CIF is our label. HMRC guidance lists delivery costs to include in customs value and does not use the term.","royalmail.com refuses automated reads. Royal Mail's GBP 8 fee is from search excerpts of its help page and October 2026 price guide. GBP 12 and GBP 25 appear only on an older Royal Mail page, so the guide doesn't state them as current."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-to-uk"},{"country":"United States","code":"US","region":"Americas","currency":{"code":"USD","name":"United States dollar"},"tax":{"name":"No federal VAT or GST","standardRate":null,"reducedRates":[],"note":"There is no national consumption tax charged at the border. State and local sales or use taxes are separate and vary by state; they are not covered by this table.","rateLabel":"No federal tax"},"dutyDeMinimis":{"amount":null,"currency":"USD","note":"The USD 800 exemption under 19 U.S.C. 1321(a)(2)(C) is suspended for all countries, and by regulation under 19 U.S.C. 1321(b) since 24 June 2026. Every entry pays applicable duty, whatever its value. Bona fide gifts of USD 100 or less (USD 200 from certain island possessions) and travellers' personal articles under the separate exemptions in 1321(a)(2)(A) and (B) are not suspended.","effectiveFrom":"2025-08-29","label":"Suspended"},"taxDeMinimis":{"amount":null,"currency":"USD","note":"No federal import VAT or GST exists, so there is no federal tax threshold.","effectiveFrom":null,"label":"No federal tax"},"usdApprox":{"duty":null,"tax":null},"valuationBasis":"FOB","taxBase":"Not applicable at federal level. State sales or use tax follows state law.","authority":{"name":"U.S. Customs and Border Protection (CBP)","url":"https://www.cbp.gov/"},"taxAuthority":{"name":"No federal import tax","url":null},"lowValueRules":"No seller registration scheme. Goods valued at USD 800 or less must use formal or informal entry. Articles over USD 250 in Chapter 99, Subchapters III and IV must be formally entered (19 CFR 143.21). Postal shipments use the mail informal entry process that CBP introduced from 24 July 2026. From 20 January 2027, mail subject to partner agency requirements or Chapter 98 or 99 duties, or claiming a Chapter 98 or free trade preference, must use formal entry or the voluntary Entry Type 13 test.","changes":[{"date":"2025-08-29","summary":"Executive Order 14324 suspended duty-free de minimis treatment for commercial shipments from all countries.","sourceUrl":"https://www.whitehouse.gov/presidential-actions/2025/07/suspending-duty-free-de-minimis-treatment-for-all-countries/"},{"date":"2026-02-20","summary":"Executive Order 14388 continued the suspension, including for shipments through the international postal network. Published in the Federal Register on 25 February 2026.","sourceUrl":"https://www.federalregister.gov/documents/2026/02/25/2026-03829/continuing-the-suspension-of-duty-free-de-minimis-treatment-for-all-countries"},{"date":"2026-06-24","summary":"CBP interim final rules made the suspension regulatory: one for all modes other than the postal network, one for mail, with a new postal informal entry process.","sourceUrl":"https://www.federalregister.gov/documents/full_text/html/2026/06/24/2026-12670.html"},{"date":"2026-07-24","summary":"Section 301 tariffs of 10% or 12.5% on goods of 60 economies, with annexes of exempt products. USMCA-compliant goods and goods under Section 232 are outside. Replaced the Section 122 surcharge.","sourceUrl":"https://www.federalregister.gov/d/2026-15181"},{"date":"2026-10-01","summary":"FY2027 customs user fees: Merchandise Processing Fee minimum USD 34.58 and maximum USD 670.86; informal entry USD 2.77, USD 8.30 or USD 12.45.","sourceUrl":"https://www.federalregister.gov/documents/2026/07/31/2026-15530/customs-user-fees-to-be-adjusted-for-inflation-in-fiscal-year-2027"},{"date":"2026-10-08","summary":"CBP proposed rule on low-value shipments: new filing requirements for informal entries of goods valued at USD 2,500 or less and a new electronic informal entry type for mail. Proposal only, comment period open.","sourceUrl":"https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments"},{"date":"2026-10-08","summary":"Comment period on the Low-Value Shipments proposal closes on 7 December 2026.","sourceUrl":"https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments"},{"date":"2027-01-05","summary":"Calculated date: CBP's interim final rule on foreign importers of record takes effect 60 days after publication, due on 6 November 2026. Foreign importers of record must be CTPAT validated or use a CTPAT-validated licensed broker. Broker compliance no later than 6 May 2027.","sourceUrl":"https://public-inspection.federalregister.gov/2026-22735.pdf"},{"date":"2027-01-20","summary":"Compliance date for formal entry of mail under 19 CFR 145.12(a)(2)(v) and (vi), extended from 22 October 2026 by a final rule published on 22 October 2026.","sourceUrl":"https://public-inspection.federalregister.gov/2026-21600.pdf"},{"date":"2027-07-01","summary":"Statutory repeal of the basis for the de minimis exemption takes effect under the One Big Beautiful Bill Act, as CBP records in its 2026 rule.","sourceUrl":"https://www.federalregister.gov/documents/full_text/html/2026/06/24/2026-12670.html"}],"sources":[{"title":"Suspending Duty-Free De Minimis Treatment for All Countries (Executive Order 14324)","url":"https://www.whitehouse.gov/presidential-actions/2025/07/suspending-duty-free-de-minimis-treatment-for-all-countries/","checkedAt":"2026-11-05"},{"title":"Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries (Executive Order 14388)","url":"https://www.federalregister.gov/documents/2026/02/25/2026-03829/continuing-the-suspension-of-duty-free-de-minimis-treatment-for-all-countries","checkedAt":"2026-11-05"},{"title":"CBP interim final rule suspending the de minimis exemption, non-postal modes (Federal Register 2026-12670)","url":"https://www.federalregister.gov/documents/full_text/html/2026/06/24/2026-12670.html","checkedAt":"2026-11-05"},{"title":"Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Federal Register 2026-12669)","url":"https://www.federalregister.gov/documents/2026/06/24/2026-12669/indefinite-suspension-of-the-de-minimis-exemption-for-mail-shipments-and-new-postal-informal-entry","checkedAt":"2026-11-05"},{"title":"Low-Value Shipments, proposed rule (Federal Register 2026-20650)","url":"https://www.federalregister.gov/documents/2026/10/08/2026-20650/low-value-shipments","checkedAt":"2026-11-05"},{"title":"E-Commerce FAQs (CBP)","url":"https://www.cbp.gov/trade/basic-import-export/e-commerce/faqs","checkedAt":"2026-11-05"},{"title":"19 CFR Part 152 Subpart E, Valuation of Merchandise (eCFR)","url":"https://www.ecfr.gov/current/title-19/chapter-I/part-152/subpart-E","checkedAt":"2026-11-05"},{"title":"What Every Member of the Trade Community Should Know About: Proper Deductions (CBP)","url":"https://www.cbp.gov/sites/default/files/assets/documents/2016-Apr/icp049_3.pdf","checkedAt":"2026-11-05"},{"title":"Notice of Actions in Section 301 Investigations, forced labor (Federal Register 2026-15181)","url":"https://www.federalregister.gov/d/2026-15181","checkedAt":"2026-11-05"},{"title":"Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2027 (Federal Register 2026-15530)","url":"https://www.federalregister.gov/documents/2026/07/31/2026-15530/customs-user-fees-to-be-adjusted-for-inflation-in-fiscal-year-2027","checkedAt":"2026-11-05"},{"title":"Delayed Compliance Extension for the Postal Informal Entry Process (Federal Register 2026-21600)","url":"https://public-inspection.federalregister.gov/2026-21600.pdf","checkedAt":"2026-11-05"},{"title":"Heightened Requirements for Foreign Importers of Record, interim final rule (Federal Register 2026-22735)","url":"https://public-inspection.federalregister.gov/2026-22735.pdf","checkedAt":"2026-11-05"},{"title":"19 CFR 143.21, merchandise eligible for informal entry (eCFR)","url":"https://www.ecfr.gov/current/title-19/chapter-I/part-143/subpart-C/section-143.21","checkedAt":"2026-11-05"},{"title":"Active Presidential Tariff Actions in 2026: Fact Sheet R49481 (Congressional Research Service, 8 October 2026)","url":"https://www.congress.gov/crs_external_products/R/PDF/R49481/R49481.1.pdf","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["cbp.gov blocks automated page reads. The CBP refund and FAQ pages were opened once in a browser pane, so treat them as excerpt only until a person checks them. The Federal Register texts were read directly.","FOB label is shorthand: transaction value excludes international freight and insurance when shown separately. CBP does not call it FOB.","Separate tariffs, surcharges and the Merchandise Processing Fee are not covered by this table.","5 January 2027 is calculated: 60 days from the scheduled publication on 6 November 2026. Re-check once the rule is published.","Automobile rates of 15% and the 10% to 15% polysilicon range rest on the CRS fact sheet. The Section 232 product annexes were published as images and were not read line by line.","The 60 to 90 day timing for IEEPA refunds comes only from the CBP CAPE FAQ opened once in a browser pane. A person should confirm it."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/how-to-calculate-duties-and-taxes-on-imports-to-usa"},{"country":"Vietnam","code":"VN","region":"Asia-Pacific","currency":{"code":"VND","name":"Vietnamese dong"},"tax":{"name":"VAT","standardRate":10,"reducedRates":[8,5],"note":"8% is a temporary 2-point cut for qualifying goods and services until the end of 2026, under National Assembly Resolution 204/2025 and Decree 174/2025. Excluded sectors stay at 10%. Whether a specific import qualifies depends on the decree."},"dutyDeMinimis":{"amount":0,"currency":"VND","note":"Decision 01/2025/QD-TTg repealed the VND 1,000,000 exemption for express shipments from 18 February 2025. Express shipments have had no exemption since then.","effectiveFrom":"2025-02-18"},"taxDeMinimis":{"amount":0,"currency":"VND","note":"Same repeal. VAT applies to express shipments of any value from 18 February 2025.","effectiveFrom":"2025-02-18"},"usdApprox":{"duty":0,"tax":0},"valuationBasis":null,"taxBase":null,"authority":{"name":"Vietnam Customs","url":"https://www.customs.gov.vn/"},"taxAuthority":{"name":"Ministry of Finance","url":"https://mof.gov.vn/"},"lowValueRules":null,"changes":[{"date":"2025-02-18","summary":"Decision 01/2025/QD-TTg repealed the VND 1,000,000 duty and VAT exemption for express imports.","sourceUrl":"https://congbao.chinhphu.vn/van-ban/quyet-dinh-so-01-2025-qd-ttg-43803.htm"},{"date":"2025-07-01","summary":"Decree 174/2025 extended the 2-point VAT cut to the end of 2026 under National Assembly Resolution 204/2025.","sourceUrl":"https://vanban.chinhphu.vn/?pageid=27160&docid=214310"}],"sources":[{"title":"Decision 01/2025/QD-TTg (Official Gazette)","url":"https://congbao.chinhphu.vn/van-ban/quyet-dinh-so-01-2025-qd-ttg-43803.htm","checkedAt":"2026-11-05"},{"title":"Low-cost imports subjected to tax payment from February 18 (Government of Viet Nam)","url":"https://en.baochinhphu.vn/viet-nam-to-levy-low-value-imports-from-february-18-11125010609453845.htm","checkedAt":"2026-11-05"},{"title":"Decree 174/2025/ND-CP (Government legal documents)","url":"https://vanban.chinhphu.vn/?pageid=27160&docid=214310","checkedAt":"2026-11-05"},{"title":"Government extends VAT cut till end of this year (Government of Viet Nam)","url":"https://en.baochinhphu.vn/govt-extends-vat-cut-by-next-years-end-111250617143051273.htm","checkedAt":"2026-11-05"},{"title":"Euro foreign exchange reference rates, 5 November 2026 (European Central Bank)","url":"https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html","checkedAt":"2026-11-05"}],"unverified":["valuationBasis and taxBase: null. Circular 39/2015 as amended could not be read.","The 5% rate and the 10% standard rate were read only as background on the Government portal and the 8% stories. The VAT Law text was not read. Treat 5% with care.","Resolution 204/2025 and Decree 174/2025 end dates read as excerpts from the Government policy portal. No resolution extending the cut past 2026 was found."],"checkedAt":"2026-11-05","fxDate":"2026-11-05","guide":"https://traddal.com/resources/calculate-duties-taxes-imports-vietnam"}]}