United States Customs Guide

Duty and Tax Threshold Imports valued at USD $200 or less FOB* are duty and tax exempt

Minimum Tresholds & Duty rules

Duty Calculation Duty is calculated exclusively on FOB value

Most Commonly Imported

Items with Duty Rates

• Clothing - 7.3%*• Natural health products - 6.4%*• Cosmetics - 0%*• Wallets/handbags -20%*• CD & DVDs - 0%*

• Auto parts - 2.5%*• Footwear - 37.5%*• Jewelry (imitation) - 11%*• Vitamins - 6.4%*• Costumes/festive goods - 0%*

Free Trade Agreements

• North American Trade Agreement• United States-Australia Free Trade Agreement• United States-Marshall Islands Compact of Free Association• United States-Micronesia Compact of Free Association• United States-Palau Compact of Free Association• United States-Singapore Free Trade Agreement• [Republic of] Korea-United States Free Trade Agreement

Free Trade Agreements (FTA) allows for preferential duty rates. Goods must meet the Rules of Origin outlined within each FTA to qualify for preferential duty rates

*Additional charges can apply

Tax Rules, Import Restrictions & Drawback

Tax Calculation

• Tax is not automatically assessed on imports. Customs declarations are available to state tax representatives. Occasionally, they will collect state tax from the importer.

Types of Tax • State sales tax

Tax Rates • Sales tax varies by state

Common Import

restrictions• More information on Import Restrictions can be found at http://www.cbp.gov

Returns &

Drawback• No current drawback solution.

Examples

Examples to Uni ted S ta tes

Ex am p l e 1

Sw ea t e r o f U SD $1 99

Ex am p l e 2

Sw e a t e r o f USD $ 250

Va l u e o f t h e go od USD$199 USD$250

Du t y a pp l i edNot applicable since

<$200 USD=

USD$0

Clothing 7.3% (250*0,73)

=USD$18.25

Tax ap p l i e d USD$0 USD$0

To t a l co s t o f go od s , d u t y & t a x pa i d b y a c l i e n t ( ex c l

sh i p p i ng c os t s )

USD$199=

199+0+0

USD$268.25=

250+18.25