Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

5%

10%

Shoes

Wood or plant material

5%

10%

Bag & Purse

Wood or plant material

5%

10%

Gadget & accessories

Wood or plant material

5%

10%

Health & Beauty

5%

10%

Media, music and book

5%

10%

Mother & baby

5%

10%

Pet supplies

Require import permits

5%

10%

Sports & outdoors

5%

10%

Stationary & craft

Wooden items

5%

10%

Toys & games

Any plants/wood materials used

5%

10%

Travel & luggage

5%

10%

Food & supplements

5%

10%

Bedding & bath

5%

10%

Cameras & drones

5%

10%

Computers & laptops

5%

10%

Electronic accessories

5%

10%

Furniture & organisation

5%

10%

Motors

5%

10%

Outdoor & garden

5%

10%

Documents and letters

5%

10%

Duty & Tax Calculation Formula

Total Item FOB Value = Item FOB Price * Item Qty
[Total Item FOB Value * Import Duty] + [VAT/SST * [Total Item CIF Value + Import Duty]]

More custom clearance guideline for Australia

https://www.homeaffairs.gov.au/

Product Category

Item Restriction

Maximum Item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

5%

-

Shoes

5%

-

Bag & Purse

5%

-

Gadget & accessories

5%

-

Health & Beauty

5%

-

Media, music and book

5%

-

Mother & baby

5%

-

Pet supplies

5%

-

Sports & outdoors

5%

-

Stationary & craft

5%

-

Toys & games

5%

-

Travel & luggage

5%

-

Food & supplements

5%

-

Bedding & bath

5%

-

Cameras & drones

5%

-

Computers & laptops

5%

-

Electronic accessories

5%

-

Furniture & organisation

5%

-

Motors

5%

-

Outdoor & garden

5%

-

Documents and letters

5%

-

Duty & Tax Calculation Formula

Item Value (Local Currency) * Import Duty

More custom clearance guideline for Brunei

https://www.mofe.gov.bn/

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & Accessories

0%-35%

10%

Shoes

0%-35%

10%

Bag & Purse

0%-35%

10%

Gadget & Accessories

0%-35%

10%

Health & Beauty

0%-35%

10%

Media, Music & Book

0%-35%

10%

Mother & Baby

0%-35%

10%

Pet Supplies

0%-35%

10%

Sports & Outdoors

0%-35%

10%

Stationery & Craft

0%-35%

10%

Toys & Games

0%-35%

10%

Travel & Luggage

0%-35%

10%

Food & Supplements

0%-35%

10%

Bedding & Bath

0%-35%

10%

Cameras & Drones

0%-35%

10%

Computers & Laptops

0%-35%

10%

Electronics Accessories

0%-35%

10%

Furniture & Organization

0%-35%

10%

Motors

0%-35%

10%

Outdoor & Garden

0%-35%

10%

Documents & Letter

0%-35%

10%

Duty & Tax Calculation Formula

Duty 0-35% from the value + VAT 10% from the value

Duty & Tax De Minimis

USD 50

More custom clearance guideline for Cambodia

https://www.customs.gov.kh/

Product Category

Import Duty

VAT/SST

Consumption Tax

Fashion Accessories

3% - 30%

13%

1%-56%

Shoes

3% - 30%

13%

1%-56%

Bag & Purse

3% - 30%

13%

1%-56%

Gadget & Accessories

3% - 30%

13%

1%-56%

Health & Beauty

3% - 30%

13%

1%-56%

Media, Music & Book

3% - 30%

13%

1%-56%

Mother & Baby

3% - 30%

13%

1%-56%

Pet Supplies

3% - 30%

13%

1%-56%

Sports & Outdoors

3% - 30%

13%

1%-56%

Stationery & Craft

3% - 30%

13%

1%-56%

Toys & Games

3% - 30%

13%

1%-56%

Travel & Luggage

3% - 30%

13%

1%-56%

Food & Supplements

3% - 30%

13%

1%-56%

Bedding & Bath

3% - 30%

13%

1%-56%

Cameras & Drones

3% - 30%

13%

1%-56%

Computers & Laptops

3% - 30%

13%

1%-56%

Electronics Accessories

3% - 30%

13%

1%-56%

Furniture & Organization

3% - 30%

13%

1%-56%

Motors

3% - 30%

13%

1%-56%

Outdoor & Garden

3% - 30%

13%

1%-56%

Documents & Letter

3% - 30%

13%

1%-56%

Duty and Tax Calculation

Customs Duty = Customs Value x Customs Duty Rate

Value Added Tax (VAT) = (Customs Value+Customs Duty) x VAT Rate

The Consumption Tax calculation can be a little more complex due to the different calculation methods, depending on the product. One common method is:

Consumption Tax = (Customs Value + Customs Duty) / (1-Consumption Tax Rate) x Consumption Tax Rate

Storage Charges

CNY 75 / Day

Mandatory Additional Requirement

Copy of identity card (Front and Back)

Product Category

Item Restriction

Maximum item in a Parcel

Duty & Tax

Income Tax

Fashion & Accessories

25%

Shoes

25%

Bag & Purse

25%

Gadget & Accessories

25%

Health & Beauty

25%

Mother & Baby

25%

Pet Supplies

25%

Sports & Outdoors

25%

Stationery & Craft

25%

Toys & Games

25%

Travel & Luggage

25%

Food & Supplements

25%

Bedding & Bath

25%

Cameras & Drones

25%

Computers & Laptops

25%

Electronics Accessories

25%

Furniture & Organization

25%

Motors

25%

Outdoor & Garden

25%

Documents & Letter

25%

Duty & Tax Calculation Formula

For parcels to the EU, If the customer provides a valid and uncoded IOSS,
duty or VAT prepay is not needed; If the customer doesn't have IOSS, they
need to prepay a certain amount to cover every shipment (e.g. €500 to
€1000).

Notes: IOSS is an electronic portal the EU has introduced where you can register to get a single VAT
IOSS ID number that applies to distance sales in all 27 EU countries. It will simplify the process by
enabling you to collect, declare and account for VAT and pay your bill directly to the EU Tax Authorities
via a periodic tax return (for goods up to the value of €150).

More custom clearance guideline for Europe

https://trade.ec.europa.eu/

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & Accessories

0%

0%

0%

Shoes

0%

0%

0%

Bag & Purse

0%

0%

0%

Gadget & Accessories

0%

0%

0%

Health & Beauty

0%

0%

0%

Media, Music & Book

0%

0%

0%

Mother & Baby

0%

0%

0%

Pet Supplies

0%

0%

0%

Sports & Outdoors

0%

0%

0%

Stationery & Craft

0%

0%

0%

Toys & Games

0%

0%

0%

Travel & Luggage

0%

0%

0%

Food & Supplements

0%

0%

0%

Bedding & Bath

0%

0%

0%

Cameras & Drones

0%

0%

0%

Computers & Laptops

0%

0%

0%

Electronics Accessories

0%

0%

0%

Furniture & Organization

0%

0%

0%

Motors

0%

0%

0%

Outdoor & Garden

0%

0%

0%

Documents & Letter

0%

0%

0%

More custom clearance guideline for Hongkong

https://www.gov.hk

Product Category

Import Duty

Fashion Accessories

10%- 78%

Shoes

10%- 78%

Bag & Purse

10%- 78%

Gadget & Accessories

10%- 78%

Health & Beauty

10%- 78%

Media, Music & Book

10%- 78%

Mother & Baby

10%- 78%

Pet Supplies

10%- 78%

Sports & Outdoors

10%- 78%

Stationery & Craft

10%- 78%

Toys & Games

10%- 78%

Travel & Luggage

10%- 78%

Food & Supplements

10%- 78%

Bedding & Bath

10%- 78%

Cameras & Drones

10%- 78%

Computers & Laptops

10%- 78%

Electronics Accessories

10%- 78%

Furniture & Organization

10%- 78%

Motors

10%- 78%

Outdoor & Garden

10%- 78%

Documents & Letter

10%- 78%

Duty & Tax Calculation

43% on CIF Value ( Value of the good + 20% freight on actual value + 1.125% insurance on
actual Value)

Storage Charges

850 RS

Mandatory Additional Requirement

Aadhaar Card
Aadhaar is a 12 digit individual identification number issued by the Unique Identification Authority of India on behalf of the Government of India. The number serves as a proof of identity and address, anywhere in India.

Permanent Account Number (PAN) Card
PAN is a ten-digit unique alphanumeric number issued by the Income Tax Department. PAN is issued in the form of a laminated plastic card (commonly known as PAN card). Last character, i.e., the tenth character is an alphabetic check digit.

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

5

20%

11%

10%

Shoes

2

30%

11%

10%

Bag & purse

5

25%

11%

10%

Gadget & accessories

2

7.5%

11%

10%

Health & beauty

5

7.5%

11%

10%

Media, music and books

5

7.5%

11%

10%

Mother & baby

5

7.5%

11%

10%

Pet supplies

5

7.5%

11%

10%

Sports & Outdoors

5

7.5%

11%

10%

Stationary & craft

5

7.5%

11%

10%

Toys & games

5

7.5%

11%

10%

Travel & luggage

5

7.5%

11%

10%

Food & supplements

5

7.5%

11%

10%

Bedding & bath

5

7.5%

11%

10%

Cameras & drones

5

7.5%

11%

10%

Computers & laptops

5

7.5%

11%

10%

Electronic accessories

5

7.5%

11%

10%

Furniture & organisation

5

7.5%

11%

10%

Motors

5

7.5%

11%

10%

Outdoor & garden

5

7.5%

11%

10%

Documents & letters

5

7.5%

11%

10%

Duty & Tax Calculation Formula

Total Item Value = Item Price * Item Qty

[Total Item Value * Import Duty Rate] + [VAT/SST * [Total Item Value + Import Duty]] + [Income Tax * [Total Item Value + Import Duty]]

More custom clearance guideline for Indonesia

https://www.beacukai.go.id/arsip/pab/impor.html

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

0%

10%

0%

Shoes

0%

10%

0%

Bag & purse

0%

10%

0%

Gadget & accessories

0%

5%

0%

Health & beauty

0%

5%

0%

Media, music and books

0%

0%

0%

Mother & baby

0%

0%

0%

Pet supplies

0%

0%

0%

Sports & Outdoors

0%

10%

0%

Stationary & craft

25%

10%

0%

Toys & games

0%

10%

0%

Travel & luggage

0%

10%

0%

Food & supplements

0%

5%

0%

Bedding & bath

0%

10%

0%

Cameras & drones

0%

5%

0%

Computers & laptops

0%

5%

0%

Electronic accessories

0%

5%

0%

Furniture & organisation

0%

10%

0%

Motors

0%

10%

0%

Outdoor & garden

0%

10%

0%

Documents & letters

0%

10%

0%

Duty & Tax Calculation Formula

[Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import Duty]]

Note : Total Item Value (CIF) = Item Price * Item Qty

More custom clearance guideline for Malaysia

http://www.customs.gov.my/en/tp/pages/tp_ie.aspx

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Freight GST

Fashion & Accessories

0%-1%

15%

15%

Shoes

0%-1%

15%

15%

Bag & Purse

0%-1%

15%

15%

Gadget & Accessories

0%-1%

15%

15%

Health & Beauty

0%-1%

15%

15%

Media, Music & Book

0%-1%

15%

15%

Mother & Baby

0%-1%

15%

15%

Pet Supplies

0%-1%

15%

15%

Sports & Outdoors

0%-1%

15%

15%

Stationery & Craft

0%-1%

15%

15%

Toys & Games

0%-1%

15%

15%

Travel & Luggage

0%-1%

15%

15%

Food & Supplements

0%-1%

15%

15%

Bedding & Bath

0%-1%

15%

15%

Cameras & Drones

0%-1%

15%

15%

Computers & Laptops

0%-1%

15%

15%

Electronics Accessories

0%-1%

15%

15%

Furniture & Organization

0%-1%

15%

15%

Motors

0%-1%

15%

15%

Outdoor & Garden

0%-1%

15%

15%

Documents & Letter

0%-1%

15%

15%

Duty & Tax Calculation Formula

More custom clearance guideline for New Zealand

https://www.customs.govt.nz/

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

15%

7%

0%

Shoes

15%

7%

0%

Bag & purse

15%

7%

0%

Gadget & accessories

0%

7%

0%

Health & beauty

7%

7%

0%

Media, music and books

5%

7%

0%

Mother & baby

10%

7%

0%

Pet supplies

35%

7%

0%

Sports & Outdoors

15%

7%

0%

Stationary & craft

7%

7%

0%

Toys & games

10%

7%

0%

Travel & luggage

15%

7%

0%

Food & supplements

35%

7%

0%

Bedding & bath

7%

7%

0%

Cameras & drones

0%

7%

0%

Computers & laptops

0%

7%

0%

Electronic accessories

0%

7%

0%

Furniture & organisation

7%

7%

0%

Motors

15%

7%

0%

Outdoor & garden

7%

7%

0%

Documents & letters

7%

7%

0%

Duty & Tax Calculation Formula

CIF Value + ER+ CUD + BFee +Docs Stamp +VAT
ER – Exchange Rate from USD to PHP
CUD – Customs Duty
B-Fee- Brokers Fee
Docs Stamp
VAT- 12%

More custom clearance guideline for Philippines

https://www.dti.gov.ph/negosyo/bis/import-facilitation/

Product Category

Item Restriction

Maximum Item in a Parcel

Import Duty

VAT/SST

Income Tax

Live animals

Sheep and goats (other than for breeding)

7%

15%

0%

Fresh or chilled tomatoes

15%

15%

0%

Onions for food (green or dry crust)

15%

15%

0%

Eggplant

10%

15%

0%

Frozen tilapia fish

6%

15%

0%

Grape & orange juice

Without added sugar/sweetener

15%

15%

0%

Concentrated guava and carrot juice

Without added sugar/sweetener

5%

15%

0%

Mother & Baby

10%

15%

0%

Magnesium oxide

15%

15%

0%

Phosphoric acid

5,5%

15%

0%

Freon and central air conditioners

15%

15%

0%

Car chassis

With driver’s cabin; radiators, and parts

15%

15%

0%

Travel & Luggage

15%

15%

0%

Others

35%

15%

0%

Duty & Tax Calculation Formula

Declared value*5%
Tax rate is 15%,
Tax =declared value *15%

More custom clearance guideline for Saudi Arabia

https://customs.gov/

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

-

-

0%

8%

0%

Shoes

-

-

0%

8%

0%

Bag & purse

-

-

0%

8%

0%

Gadget & accessories

-

-

0%

8%

0%

Health & beauty

-

-

0%

8%

0%

Media, music and books

-

-

0%

8%

0%

Mother & baby

-

-

0%

8%

0%

Pet supplies

-

-

0%

8%

0%

Sports & Outdoors

-

-

0%

8%

0%

Stationary & craft

-

-

0%

8%

0%

Toys & games

-

-

0%

8%

0%

Travel & luggage

-

-

0%

8%

0%

Food & supplements

-

-

0%

8%

0%

Bedding & bath

-

-

0%

8%

0%

Cameras & drones

-

-

0%

8%

0%

Computers & laptops

-

-

0%

8%

0%

Electronic accessories

-

-

0%

8%

0%

Furniture & organisation

-

-

0%

8%

0%

Motors

-

-

0%

8%

0%

Outdoor & garden

-

-

0%

8%

0%

Documents & letters

-

-

0%

8%

0%

Duty & Tax Calculation Formula

Duty (C) = total value * duty
(D)= C*SST
GST= C+D

More custom clearance guideline for Singapore

https://www.customs.gov.sg/businesses/importing-goods

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & Accessories

0-37.5%

10%

Shoes

0-37.5%

10%

Bag & Purse

0-37.5%

10%

Gadget & Accessories

0-37.5%

10%

Health & Beauty

Restricted

0-37.5%

10%

Media, Music & Book

0%-37.5%

10%

Mother & Baby

0%-37.5%

10%

Pet Supplies

0%-37.5%

10%

Sports & Outdoors

0%-37.5%

10%

Stationery & Craft

0%-37.5%

10%

Toys & Games

0%-37.5%

10%

Travel & Luggage

0%-37.5%

10%

Food & Supplements

0%-37.5%

10%

Bedding & Bath

0%-37.5%

10%

Cameras & Drones

0%-37.5%

10%

Computers & Laptops

0%-37.5%

10%

Electronics Accessories

0%-37.5%

10%

Furniture & Organization

0%-37.5%

10%

Motors

0%-37.5%

10%

Outdoor & Garden

0%-37.5%

10%

Documents & Letter

0%-37.5%

10%

De Minimis (For Duty & VAT/SST)

≤ KRW 196 000

More custom clearance guideline for South Korea

https://www.customs.go.kr/english/main.do

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

0%

5%

0%

Shoes

0%

5%

0%

Bag & purse

0%

5%

0%

Gadget & accessories

0%

5%

0%

Health & beauty

For health suppelement 6 kgs/consignee (Max. 3 variants. 12 pcs/variant)

0%

5%

0%

Media, music and books

0%

5%

0%

Mother & baby

0%

5%

0%

Pet supplies

Restricted

0%

5%

0%

Sports & Outdoors

0%

5%

0%

Stationary & craft

0%

5%

0%

Toys & games

0%

5%

0%

Travel & luggage

0%

5%

0%

Food & supplements

0%

5%

0%

Bedding & bath

0%

5%

0%

Cameras & drones

0%

5%

0%

Computers & laptops

0%

5%

0%

Electronic accessories

0%

5%

0%

Furniture & organisation

0%

5%

0%

Motors

0%

5%

0%

Outdoor & garden

0%

5%

0%

Documents & letters

0%

5%

0%

Duty & Tax Calculation Formula

Duty (C) = CIF * duty
(Tax)= C* VAT
Duty & Tax= C+D

More custom clearance guideline for Taiwan

https://eweb.customs.gov.tw/multiplehtml/3352

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & accessories

%

20%

0%

Shoes

0%

30%

0%

Bag & purse

5%

10%

0%

Gadget & accessories

Restrcition (TISI)

40%

10%

0%

Health & beauty

Prohibited

30%

10%

0%

Media, music and books

0%

10%

0%

Mother & baby

Prohibited

30%

10%

0%

Pet supplies

Department of Livestock Development

10%

10%

0%

Sports & Outdoors

30%

10%

0%

Stationary & craft

5%

10%

0%

Toys & games

Restricted (TISI)

10%

10%

0%

Travel & luggage

2

20%

10%

0%

Food & supplements

5

30%

10%

0%

Bedding & bath

30%

10%

0%

Cameras & drones

40%

10%

0%

Computers & laptops

40%

10%

0%

Electronic accessories

40%

10%

0%

Furniture & organisation

30%

10%

0%

Motors

40%

10%

0%

Outdoor & garden

20%

10%

0%

Documents & letters

0%

10%

0%

Duty & Tax Calculation Formula

[Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import Duty]]
Total Item Value = Item Price * Item Qty

More custom clearance guideline for Thailand

https://www.customs.go.th/

Product Category

Item Restriction

Maximum item in a Parcel

Duty & Tax

Income Tax

Fashion & Accessories

25%

Shoes

25%

Bag & Purse

25%

Gadget & Accessories

25%

Health & Beauty

Restricted

25%

Media, Music & Book

25%

Mother & Baby

25%

Pet Supplies

25%

Travel & Luggage

25%

Food & Supplements

25%

Bedding & Bath

25%

Cameras & Drones

25%

Computers & Laptops

25%

Electronics Accessories

25%

Furniture & Organization

25%

Motors

25%

Outdoor & Garden

25%

Documents & Letter

25%

Duty & Tax Calculation Formula

Total Item Value = (Item Price * Item Qty) + Insurance + Freight Cost
[Total Item Value * Import Duty] + [VAT/SST * [Total Item Value + Import
Duty]]

More custom clearance guideline for United Kingdom

https://www.gov.uk

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & Accessories

7%

Shoes

7%

Bag & Purse

7%

Gadget & Accessories

7%

Health & Beauty

Restricted

7%

Media, Music & Book

7%

Mother & Baby

7%

Pet Supplies

7%

Sports & Outdoors

7%

Stationery & Craft

7%

Toys & Games

7%

Travel & Luggage

7%

Food & Supplements

7%

Bedding & Bath

7%

Cameras & Drones

7%

Computers & Laptops

7%

Electronics Accessories

7%

Furniture & Organization

7%

Motors

7%

Outdoor & Garden

7%

Documents & Letter

7%

Duty & Tax Calculation Formula

Item Value (Local Currency) * Import Duty

More custom clearance guideline for United States

http://www.cbp.gov

Terms and Condition

Product Category

Item Restriction

Maximum item in a Parcel

Import Duty

VAT/SST

Income Tax

Fashion & Accessories

15-25%

10%

Shoes

15-25%

10%

Bag & Purse

15-25%

10%

Gadget & Accessories

15-25%

10%

Health & Beauty

15-25%

10%

Media, Music & Book

15-25%

10%

Mother & Baby

15-25%

10%

Pet Supplies

15-25%

10%

Sports & Outdoors

15-25%

10%

Stationery & Craft

15-25%

10%

Toys & Games

15-25%

10%

Travel & Luggage

15-25%

10%

Food & Supplements

15-25%

10%

Bedding & Bath

15-25%

10%

Cameras & Drones

15-25%

10%

Computers & Laptops

15-25%

10%

Electronics Accessories

15-25%

10%

Furniture & Organization

15-25%

10%

Motors

15-25%

10%

Outdoor & Garden

15-25%

10%

Documents & Letter

15-25%

10%

Duty & Tax Calculation Formula

[Total value of the imported products + SCT (if any) + EPT (if any)] x tax rate =
Import Tax

More custom clearance guideline for Vietnam

https://www.customs.gov.vn/