Метаопис: How import duties and taxes work when buying from China in 2026: HS codes, de minimis thresholds by country, and why DDP means zero surprise bills.
dateModified: 2026-09-27
Коротка відповідь: When goods cross a border, the destination country may charge import duty (a percentage based on the product’s HS code) plus consumption tax (VAT/GST). Every country sets a de minimis threshold below which charges are waived — but those thresholds are shrinking worldwide:
the US eliminated its 800 exemption for all countries in August 2025, the EU began charging a €3−per−category flat duty on small parcels from July 2026, and Canada′s thres holdisjust CAD800 exemption for all countries in August 2025, the EU began charging a €3-per-category flat duty on small parcels from July 2026, and Canada’s threshold is just CAD20. The simplest way to never think about any of this: ship DDP (Delivered Duty Paid). Alicarrier prepays all duties and taxes, and your parcel arrives with nothing left to pay.
The Three Numbers Behind Every Import Charge
- Задекларована вартість — the transaction value of your goods (we declare accurately; undervaluation is the #1 cause of seized parcels)
- HS code — a 6–10 digit classification that sets the duty rate (a cotton T-shirt and a phone case carry very different rates)
- De minimis threshold — the value below which duty (and sometimes tax) is waived
De Minimis Thresholds in 2026: The Shrinking Map
| Пункт призначення | Duty-Free Threshold | What Applies Above It |
|---|---|---|
| США | Eliminated (Aug 29, 2025) | Duty by HS code + MPF (0.3464%, min $33.58 / max $651.50; rising to $34.58 / $670.86 from Oct 1, 2026) |
| ЄС | €150 relief ended Jul 1, 2026 | €3 flat duty per product category on ≤€150 parcels (until Jul 2028) + ~€2 handling fee from Nov 2026 + VAT |
| Велика Британія | £135 | VAT collected at sale; duty by HS code |
| Canada | Що, в біса, відбувається? | GST 5% + provincial tax + duty by HS code |
| Австралія | 1 000 AUD | GST 10% at point of sale below threshold; duty + GST + processing charge above |
Rates current as of September 2026. Policy is moving fast in the US and EU — verify before high-value shipments.
How the Charges Are Calculated
Duty and tax usually stack, and the order matters:
- Duty = declared value × HS-code rate
- VAT/GST = (declared value + duty [+ freight, in the EU]) × tax rate
Example — a US$200 apparel parcel to the EU from July 2026:
| Line | Сума |
|---|---|
| Задекларована вартість | €185 (converted) |
| Flat duty (2 apparel categories × €3) | €6.00 |
| Handling fee (from Nov 2026) | ~€2.00 |
| VAT (assume 21%) on value + charges | ~€40.53 |
| Total import charges | ~€48.53 (~26%) |
DDP vs DDU: Who Pays, and When
| DDP (our standard) | DDU / DAP | |
|---|---|---|
| Мита та податки | Prepaid by us before shipping | Charged to you on arrival |
| Customs paperwork | Handled by our team | You deal with the carrier/broker |
| Surprise bills at the door | Немає | Common — plus carrier “disbursement fees” of $10–25 |
| Delivery speed | Clears immediately | Held until you pay |
Пропозиції щодо внутрішніх посилань:
- Link “US” rules → Article 4: Доставка з Китаю до США
- Link “EU” rules → Article 9: Доставка з Китаю до Європи
- Link “Canada” → Article 14 :Shipping from China to Canada: Costs, Transit Times and the CAD$20 Rule (2026)
- Link “Australia” → Article 15:Shipping from China to Australia: Costs, GST and Delivery Times (2026)
- Посилання “DDP” → Стаття 2: Що таке доставка за умовами DDP?
- Link “restricted” → Article 10:Restricted & Prohibited Items: What You Can’t Ship from China (2026 Update)
CTA: Want a landed-cost quote before you buy? [Register for free] or send your product list on WhatsApp — we calculate duties and taxes upfront, so the price we quote is the price you pay.