Who pays what, and how customs works by country.
Import duty and VAT are set by your country, not by us. We declare everything accurately — and tell you what to expect before you pay.
On this page
How it works
Most countries set a de-minimis value below which little or no duty applies, and rules above it. The exact figures differ per country.
Our part
We declare goods accurately, with proper invoices. We never under-declare to dodge duty — it puts your parcel at risk.
Your part
You’re responsible for any duty/VAT your country charges on import. We tell you it exists up front.
Thresholds and rates are correct as of the last-updated date shown. Customs rules change — for USA, UK, and EU destinations in particular, rules have shifted significantly in 2025–2026. If you’re unsure about your country, ask us at the quote stage and we’ll give you the most current guidance we have.
Last updated: 09/06/2026
What we do so customs isn’t a problem.
We prepare a proper commercial invoice for every shipment, with accurate declared values and correct product descriptions — we never under-declare to help a parcel avoid duty, because the risk if it’s caught falls entirely on you, not us.
For CEPA-eligible orders to the UAE and Oman, we can guide you on Certificate of Origin requirements that may reduce or eliminate duty — ask at the quote stage.
For USA-bound orders specifically, we factor the current no-de-minimis-threshold reality into your quote rather than letting it arrive as a surprise.
Customs duty itself is always paid by you at your end — see how pricing and customs fit together →.
Duties & thresholds by country
| Country | Threshold | Notes |
|---|---|---|
| USA | No current duty-free threshold | The long-standing $800 de minimis duty-free exemption was suspended as of 29 August 2025 and reaffirmed in February 2026. All shipments into the USA, regardless of value, are now subject to formal or informal customs entry and applicable duty. We factor this into your quote upfront. |
| UK | GBP 135 (duty relief, currently in place) | Goods valued at or below £135 currently benefit from customs duty relief, though VAT generally still applies. This relief is confirmed for removal from 1 October 2028, brought forward from an earlier March 2029 date. We keep guidance current as the phaseout firms up. |
| UAE | AED 300 (Dubai) / AED 1,000 (Abu Dhabi) | Standard UAE customs duty is 5% of CIF value, plus 5% VAT, for most goods above the threshold. Under the India-UAE CEPA (in force since May 2022), a large share of Indian goods may qualify for reduced or zero duty with a proper Certificate of Origin — most relevant to commercial-scale orders. |
| Oman | Standard GCC rate: ~5% customs duty | As a GCC member, Oman generally applies 5% customs duty on most imported goods. Under the new India-Oman CEPA (in force since 1 June 2026), over 98% of Indian goods tariff lines may qualify for duty-free access with a proper Certificate of Origin — one of the most recent trade agreements affecting any country on this list. |
| New Zealand | NZD 1,000 (duty); 15% GST always applies | Goods valued at or below NZD 1,000 generally face no customs duty. 15% GST applies to all imports and is often collected at the point of sale for lower-value orders. From 1 April 2026, a new per-parcel Customs levy of NZD 2.21 plus GST applies to consignments NZD 1,000 or under. |
| South Africa | ~ZAR 500 (one of the lowest thresholds we ship to) | Standard customs duty and 15% VAT apply above approximately ZAR 500. As of late 2025, South African authorities closed a long-standing VAT exemption on low-value imports — 15% import VAT now applies to most shipments regardless of value. We factor this into quotes upfront. |
| Europe | EUR 150 (duty threshold, changing); VAT always applies | Goods under €150 have historically been exempt from customs duty (VAT still applied). From 1 July 2026, the EU is introducing a temporary flat customs duty of €3 per parcel for most goods under €150, as a first step toward full customs reform expected around 2028. See the France and Italy pages — both moved early with their own national handling fees. |
| France | EUR 150 (EU framework); France-specific handling fee expected | France follows the EU-wide framework above. France is expected to introduce its own national handling or processing fee on low-value imports, following Italy and Romania which introduced similar fees from 1 January 2026. |
| Germany | EUR 150 (EU framework) | Follows the EU-wide framework: a flat €3 handling fee applies on most parcels under €150 from 1 July 2026, administered by German customs (Zoll). |
| Italy | EUR 150 (EU framework); Italy’s own national handling fee from 1 January 2026 | Italy followed the EU-wide framework and introduced its own national handling or processing fee on low-value imports from 1 January 2026 — ahead of the wider EU timeline. Both apply to Italy-bound shipments. The additional €3 EU-wide flat duty also takes effect 1 July 2026. |
| Sweden | EUR 150 (EU framework) | Follows the EU-wide framework: a flat €3 handling fee applies on most parcels under €150 from 1 July 2026, administered by Swedish customs (Tullverket). Sweden’s local currency is SEK, not EUR. |
| Switzerland | No customs duty on industrial goods (since January 2024); 8.1% VAT applies | Switzerland sits entirely outside the EU customs union and runs its own rules. As of 1 January 2024, Switzerland abolished customs duty on industrial products entirely — covering most categories DS Corp sources (handicrafts, textiles, beauty, wellness). Agricultural and food products remain a separate category and may still attract duty. VAT at approximately 8.1% standard rate applies, with a CHF 5 low-value threshold for simplified clearance. |
Frequently asked questions
Who pays customs and duties?
Import duties and taxes are the buyer’s responsibility and are set by your country, not by DS Corp. We prepare accurate export invoices and never under-declare value. See the by-country table above for current thresholds for your destination, and our pricing page for how customs fits into your total order cost.
Has the USA’s duty-free threshold changed recently?
Yes — significantly. The US suspended its $800 de minimis duty-free exemption for all countries as of August 2025, reaffirmed in February 2026. There is currently no automatic duty-free threshold for US shipments of any value. We factor this into every USA quote upfront. See our USA shipping page.
What is the EU doing to import duties in 2026?
From 1 July 2026, the EU is introducing a flat €3 customs duty on most parcels valued under €150, ending the previous duty-free treatment for low-value EU imports. Some EU countries, including Italy, introduced their own national handling fees from January 2026 ahead of this EU-wide change.
Will I get a customs surprise when my order arrives?
We tell you what to expect before you pay, not after. For every destination, we give you our current guidance on thresholds and what’s likely to apply to your specific order at the quote stage. We also declare accurate values on every shipment so there are no documentation surprises at the border.
Does the India-UAE or India-Oman trade agreement reduce my customs duty?
It can, for orders that qualify. The India-UAE CEPA (in force since May 2022) and the new India-Oman CEPA (in force since 1 June 2026) both offer preferential or zero duty on qualifying Indian goods with a proper Certificate of Origin. This is most relevant to commercial-scale orders rather than small individual parcels — ask us at the quote stage if your order may qualify.
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