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 GBP 135 currently benefit from customs duty relief, though VAT generally still applies. This relief will be removed, with HMRC’s July 2026 policy paper setting commencement by October 2028 at the latest, on a date still to be appointed. 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; VAT always applies | The EUR 150 duty-free allowance for low-value imports ended on 1 July 2026. In its place, a temporary flat customs duty of EUR 3 per item applies to consignments valued up to EUR 150, running until 1 July 2028 (after which normal product-based duties apply). VAT applies as before. A further EU-wide handling fee is proposed for later in 2026 (amount and date still to be set). See the France and Italy rows for national fees those countries added early. Reviewed August 2026. |
| France | EUR 150 (EU duty threshold); EUR 2 French handling fee per item since 1 Mar 2026 | France applies the EU-wide rules: from 1 July 2026, a temporary EUR 3 flat customs duty per item on consignments up to EUR 150 (until July 2028), with VAT as normal. Since 1 March 2026 France has also charged its own EUR 2 handling fee per customs-declaration line on non-EU low-value parcels up to EUR 150 (gifts excluded) — a national measure until the EU introduces its own handling fee later in 2026. Reviewed August 2026. |
| Germany | EUR 150 (EU duty threshold) | Germany applies the EU-wide rules, administered by German customs (Zoll): from 1 July 2026, a temporary EUR 3 flat customs duty per item on consignments up to EUR 150 (until July 2028), with VAT as normal. Germany has not added a separate national fee, unlike France and Italy. A further EU-wide handling fee is proposed for later in 2026. Reviewed August 2026. |
| Italy | EUR 150 (EU duty threshold); EUR 2 Italian fee per shipment since 1 Jan 2026 | Italy applies the EU-wide rules: from 1 July 2026, a temporary EUR 3 flat customs duty per item on consignments up to EUR 150 (until July 2028), with VAT as normal. Since 1 January 2026 Italy has also charged its own EUR 2 customs contribution per shipment on non-EU goods valued up to EUR 150, across all order types — it moved ahead of the wider EU timeline. Reviewed August 2026. |
| Sweden | EUR 150 (EU duty threshold); no separate Swedish national fee | Sweden applies the EU-wide rules, administered by Tullverket: from 1 July 2026, a temporary EUR 3 flat customs duty per item on consignments up to EUR 150 (until July 2028), with VAT as normal. A further EU-wide handling fee is proposed for later in 2026. Sweden has no separate national fee; amounts are set in EUR and converted to SEK at the customs rate. Reviewed August 2026. |
| Switzerland | No duty on industrial goods (since Jan 2024); ~8.1% import VAT | Switzerland is outside the EU customs union with its own rules. Since 1 January 2024 it has charged no customs duty on industrial products — covering most of what DS Corp sources (handicrafts, textiles, beauty, wellness). Food and agricultural products sit outside that abolition and can still carry duty. Import VAT applies (8.1% standard, 2.6% on food and similar), though very small consignments where the tax would be under CHF 5 are not collected. Reviewed August 2026. |
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 our Customs & Duties Guide for current thresholds by country, 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?
The EU ended the €150 duty-free allowance on 1 July 2026 and replaced it with a temporary flat customs duty of €3 per item on consignments valued up to €150, running until 1 July 2028. VAT applies as before, and a further EU-wide handling fee is proposed for later in 2026 (amount and date still to be set). Italy (from January 2026) and France (from March 2026) added their own national fees ahead of the 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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