✈️ Air Express / DDP
$6.80/kg🚢 Ocean LCL Cargo
$2.90/kgHow International Customs Valuation & Taxes Work
Avoid surprise port seizures, unexpected antidumping penalties, and delayed Amazon FBA intake with our global customs reference.
FOB (USA) vs. CIF (UK & UAE)
The United States is one of the few countries that evaluates customs duty on FOB value (the price paid for goods at the export port). International air/ocean freight and transit insurance are generally exempt from U.S. duty. In contrast, the UK, UAE, and EU assess duties and VAT on CIF value (Goods + Freight + Insurance).
The Section 321 De Minimis Overhaul
Under traditional Section 321 rules, U.S. imports under $800 entered duty-free. However, new federal regulations have disqualified all products covered by Section 301 tariffs (covering most Chinese consumer goods, electronics, and textiles). Importers must now declare 10-digit HTS codes and pay full duties even on small batches.
UK Post-Brexit 20% VAT Rules
Following Brexit, the UK abolished low-value VAT relief. Every consignment from China or India faces 20% Import VAT from £0.01. Customs duty is 0% on orders under £135, but kicks in under the UK Global Tariff (UKGT) on orders exceeding £135.
UAE Dubai Customs & Free Zones
Mainland UAE applies a uniform 5% GCC Customs Tariff plus 5% Federal VAT. Shipments imported directly into bonded Free Zones (such as JAFZA or DAFZA) are 0% duty and 0% VAT until transferred into the UAE domestic market.