Retail markets · Duty from the first dollar
United States
No import VAT, but the $800 de minimis is suspended and duty applies from the first dollar.
Key facts
| Currency | USD |
|---|---|
| Sales tax | No federal VAT; state and local sales tax varies |
| De minimis | $800 exemption suspended for all countries |
| Duty basis | Transaction value, generally the price paid; international freight excluded if separately identified |
| Duty rates | HTS code-specific; many consumer goods are in the low single digits |
| Marketplaces | Amazon, eBay, Etsy, Walmart, TikTok Shop, Shopify |
| Last verified | 2026-10-17 |
Duty starts at the first dollar
The long-standing $800 de minimis was suspended for all countries. A low-value parcel that would once have entered duty-free now needs an entry and a duty calculation, and the carrier or broker usually charges a handling fee on top. For a seller, the practical consequence is that the landed cost of a $12 item and a $120 item both include a customs step.
Duty rates come from the Harmonized Tariff Schedule and depend on the product, not on the seller's country alone. Additional tariffs can apply to specific origins and product lines, and they change by notice rather than by legislation, so the rate should be checked against the current HTS and Federal Register entry before a price is committed.
Sales tax is not import VAT
The United States has no federal VAT. Sales tax is set by states and localities, and marketplace facilitator laws require the platform to collect it on sales it processes. A seller with its own store still needs to track economic nexus in the states where it crosses the local threshold.
Do not add a European-style import VAT line to a US price. The border charge is duty (plus any applicable fees); the consumption tax is collected at the point of sale or remitted under state rules. The two are separate systems with separate registrations, which is why a US price sheet and a European one cannot share the same tax column.
Frequently asked questions
Is the $800 de minimis still available?
No. The exemption is suspended for all countries, so duty applies from the first dollar. Check the current Federal Register notices for the exact scope and any exclusions.
Do I need to charge US sales tax from abroad?
Marketplaces collect and remit sales tax on facilitated sales under state facilitator laws. A direct-to-consumer store needs its own analysis of state economic nexus and registration requirements.
Ask a compliance question
Free first answer by email. Tell us the destination, the product and the channel — we will point you to the rule and the official source. No obligation, no sales sequence.