Sending Parcels to USA from UK 2026: Tariffs, Duty & DDP

Short answer: almost everything you sell to a US buyer now pays US import duty. The $800 duty-free de minimis rule has been suspended for every country since 29 August 2025, and it is repealed by law from 1 July 2027. Most UK-made goods pay the normal US duty rate for the product plus a flat 10% tariff. The simplest way to keep US buyers happy is to ship DDP (Delivered Duty Paid), so you pay the duty upfront and nothing is due at their door.

This guide is for UK sellers shipping to the USA from the UK: Etsy and eBay sellers, Shopify and WooCommerce stores, and Amazon FBA sellers. It covers US tariffs on UK goods, Royal Mail and courier parcels, DDP shipping, customs forms, US sales tax and UK VAT. It’s current as of 28 October 2026. US rules have changed several times this year, so check the linked sources before a big shipment.

Selling to the USA from the UK: what applies to you

Your situation	US duty?	Who usually pays	What to do
Etsy seller posting orders to US buyers	Yes, normal rate + 10% for UK-made goods	You, through DDP postage	Buy DDP labels (Etsy requires DDP since 9 July 2026)
eBay seller using eBay’s international programme	Yes	The buyer, at checkout	eBay shows import charges at checkout. Add country of origin to listings
Shopify or WooCommerce store, posting with Royal Mail	Yes	You, through Royal Mail PDDP	Price duty into your US prices or charge it at checkout
Store shipping by courier (DHL, UPS, FedEx)	Yes	You (DDP or duties-paid option) or the buyer (DAP)	Choose duties paid for consumer orders
Amazon FBA seller sending stock to US warehouses	Yes, on the whole shipment	You, as importer of record	Appoint a US customs broker. Amazon won’t act as importer
Personal gift worth $100 or less, from one person to another	No	Nobody	Declare it as a gift. Businesses can’t use this

On the UK side, the sale is a zero-rated export for VAT, and it counts towards the £90,000 VAT threshold. On the US side, Etsy, eBay and Amazon collect any US sales tax for you.

What happened to the US de minimis?

Until 2025, a parcel worth $800 or less could enter the US duty-free under Section 321 of the US Tariff Act. That exemption has now gone, in stages:

Date	What changed
2 May 2025	De minimis ended for goods from China and Hong Kong
29 August 2025	Executive Order 14324 suspended de minimis for goods from every country, including the UK
20 February 2026	The Supreme Court struck down the IEEPA tariffs. The same day, Executive Order 14388 kept the de minimis suspension in place under a different legal power
24 June 2026	CBP published rules indefinitely suspending de minimis for mail and for all other transport modes
24 July 2026	A new postal entry process started for mail worth up to $2,500
13 August 2026	The US Court of International Trade upheld the suspension in Axle of Dearborn
1 July 2027	The One Big Beautiful Bill Act (section 70531) repeals de minimis for commercial shipments by law

Is the US de minimis coming back?

Not in any form that helps sellers. Even if the executive orders were overturned on appeal, the statutory repeal takes over on 1 July 2027. The one exception left is bona fide gifts worth $100 or less sent from one individual to another. CBP’s June 2026 rule says it does not affect that gift exemption. A business can’t declare a sale, or even a free promotional item, as a gift. Royal Mail tells businesses to declare free promotional items under “Other” instead.

US tariffs on UK goods in 2026

US import duty on a UK parcel has two layers:

The normal US duty rate (called the MFN or “general” rate) for the product’s code in the US Harmonized Tariff Schedule. Many handmade goods are low or free.
An extra 10% tariff on most UK-origin goods. The legal basis has changed three times, but the rate for UK goods hasn’t:

Period	Extra tariff on most UK goods	Legal basis
5 April 2025 to 23 February 2026	10%	IEEPA “reciprocal” tariff (later ruled unlawful)
24 February to 23 July 2026	10%	Section 122 temporary import surcharge (150 days)
From 24 July 2026	10%	Section 301 “forced labour” action

USTR put the UK in the lower 10% group because the UK has a partial forced-labour import regime. Most other countries, including China and Vietnam, pay 12.5%. The British Chambers of Commerce summed it up on 24 July 2026: most UK goods still pay 10% plus the usual MFN rate, so for most firms nothing changed in practice.

Exceptions worth knowing:

Steel and aluminium goods pay Section 232 duties instead, at 25% for the UK. Goods covered by Section 232 are exempt from the Section 301 tariff.
Informational materials (such as books) are exempt from the Section 301 tariff, per the USTR fact sheet.
Whisky, cars and pharmaceuticals have their own deals under the US-UK Economic Prosperity Deal.

Did the Supreme Court ruling end US tariffs?

No. In Learning Resources, Inc. v. Trump, decided on 20 February 2026, the Supreme Court ruled 6 to 3 that IEEPA doesn’t let the President impose tariffs. The IEEPA tariffs stopped from 24 February 2026, but the 10% was replaced the same week, and again in July. The Section 301 tariffs are being challenged at the Court of International Trade (oral argument was on 30 September 2026), but the duty is still being collected while the case runs.

Can you get the 2025 tariffs back?

IEEPA duties paid between February 2025 and 24 February 2026 are refundable, but CBP only pays refunds to the importer of record, through its CAPE process. On postal and courier parcels that’s usually the carrier or its broker, or your buyer, not you. If you prepaid duty on US parcels in 2025, ask the carrier or platform you bought the labels from. Etsy says it is monitoring refunds for labels bought on Etsy.

How much duty will my product pay?

Duty is a percentage of the value of the goods. Here’s how the two layers add up for some typical handmade products, using general rates from the USITC tariff database:

Product (UK-made)	US code	Normal US rate	Extra UK tariff	Total duty
Silver jewellery (worth over $18 a dozen)	7113.11.50	5%	10%	15%
Candles	3406.00.00	Free	10%	10%
Soap	3401.11.50	Free	10%	10%
Wool blankets and throws	6301.20.00	Free	10%	10%
Leather handbag (over $20)	4202.21.90	9%	10%	19%

Check your own product’s code. The rate can change with the material and value.

How duty is collected on post vs courier parcels

Someone has to pay the duty to US Customs and Border Protection (CBP) before the parcel is released. How that happens depends on whether you post it or use a courier.

Postal parcels (Royal Mail, Parcelforce, and Evri when it hands over to the US Postal Service). From 29 August 2025 until 23 July 2026, postal operators collected duty under an interim system with simpler flat rates. Since 24 July 2026, mail worth up to $2,500 goes through CBP’s new postal informal entry process. Under that process, only the owner or buyer of the goods or a licensed US customs broker can file the entry. Foreign postal operators can no longer file it themselves, so Royal Mail works through a clearance partner. Postal parcels now pay the full duty: the normal rate plus any Section 301 or 232 duty, the same as courier parcels. CBP has pushed the deadline for some extra mail data rules (for regulated goods) to 20 January 2027.

Courier parcels (DHL Express, UPS, FedEx). The courier clears the parcel as broker and pays the duty upfront. It then bills you, if you shipped duties paid, or the buyer, if you didn’t. When it bills the buyer, it usually adds its own fee for advancing the duty.

DDP vs DDU: why DDP matters now

	DDP (Delivered Duty Paid)	DDU / DAP (duties unpaid)
Who pays the US duty	You, when you buy postage or on your carrier bill	Your buyer, before delivery
Extra fees	A clearance or handling fee to you	The carrier’s collection fee, charged to your buyer
Buyer experience	Pays what they saw at checkout	Gets a surprise bill, often refuses the parcel
Etsy	Required since 9 July 2026	Loses Purchase Protection, and you can be charged the buyer’s refund
Best for	Almost all consumer orders	Business buyers who’ve agreed to handle import costs

DDP shipping used to be optional, because most parcels under $800 owed nothing. Now every sale owes duty, so DDU means every US buyer gets a bill, and some refuse the parcel or open a case. DDP costs you the same duty but keeps the sale. Price it in, or add a duties line at checkout.

Platform rules push the same way:

Etsy has required DDP for orders shipped to the US from outside the US since 9 July 2026 (Etsy Seller Handbook). UK sellers can buy Royal Mail International Tracked DDP labels on Etsy. If a buyer is charged duties on delivery, Etsy can refund them and take the money from you.
eBay: Royal Mail’s US services were removed from eBay Labels from 26 August 2025. Using eBay’s own international programme, the buyer sees import charges at checkout. If you post yourself, you buy Royal Mail DDP postage outside eBay.

How Royal Mail, Parcelforce, Evri and DHL handle US parcels

Carrier	How US duty works today	Notes
Royal Mail	Postal Delivered Duties Paid (PDDP). Business account and Click & Drop customers are invoiced for the duty Royal Mail paid. Customers buying online or at a Post Office pay duty when they buy the label	Up to $2,500 per parcel since 24 July 2026. Standard International Tracked isn’t available to the US for business accounts. A handling fee applies (Royal Mail announced 50p per parcel at launch)
Parcelforce	US parcels go through Royal Mail’s USA PDDP services (Parcelforce USA page)	Check with Parcelforce which of its own services are duties paid to the US
Evri	Offers DDP to the USA, with duty worked out and collected before the parcel leaves the UK	Retail and business options differ, so check which your account uses
DHL Express	Duties and Taxes Paid (DTP) bills duty to you. Otherwise DHL bills the buyer and adds a fee	Best for higher-value parcels and anything over $2,500

Royal Mail’s USA update pages for personal and business customers have the latest rules.

Customs declarations and commodity codes

Every goods parcel to the US needs a customs declaration: a CN22 or CN23 form, or the electronic version your label software sends. Since de minimis ended, the data has to be good enough for CBP to work out the duty. That means:

A commodity code (HS code) for each item. The first 6 digits are the same worldwide. The UK uses 8 or 10 digits, and the US uses 10. Use our commodity code finder to find yours.
Country of origin: where the item was made, not where you posted it. A scarf made in China and sold from Bristol is Chinese-origin, so it pays the 12.5% Section 301 rate, not 10%.
A clear description (“sterling silver pendant necklace”, not “jewellery” or “gift”) plus quantity, weight and value.
The sale price as the value. Don’t under-declare. It’s a customs offence, and the US buyer’s parcel can be held.
Your GB EORI number, for business senders. Royal Mail says businesses must include one on the CN23. See the EORI guide.

Worked example: an Etsy necklace sent DDP vs DDU

Mira makes sterling silver jewellery in Brighton and sells on Etsy. A buyer in Texas orders a £60 necklace. Mira isn’t VAT-registered. We’ve used £1 = $1.30 to keep the maths simple. Use the day’s rate.

Customs value: £60 = $78
Normal US rate for silver jewellery (7113.11.50): 5% = $3.90
Section 301 tariff on UK goods: 10% = $7.80
Total duty: $11.70, about £9.00

Shipping DDP with a Royal Mail International Tracked DDP label bought on Etsy: Mira pays the £9.00 duty plus the handling fee with her postage. The buyer pays £60 plus postage and any Texas sales tax, which Etsy collects. Nothing is due on delivery. Mira has two choices:

Keep the price at £60 and absorb the duty: she keeps about £51 before postage and Etsy fees.
Set a US price of about £70, so the duty is covered. Duty on £70 is about £10.50, so she keeps about £59.50.

Shipping DDU with a courier that bills the receiver: the buyer gets a demand for $11.70 duty plus the courier’s own collection fee before the parcel is released. Under Etsy’s rules since 9 July 2026, that order has no Purchase Protection, and if the buyer is charged, Etsy can refund them and take it from Mira. DDU saves Mira nothing and risks the refund, the necklace and a bad review.

Worked example: a Shopify store’s landed-cost maths

Bramble & Hide is a leather goods brand in Leeds selling through Shopify. It’s VAT-registered. A customer in New York orders a £150 leather tote. Bramble ships with a courier on duties-paid terms. Postage costs it £30, and it charges the customer £20 delivery. Again, £1 = $1.30.

Duty: 9% normal rate (4202.21.90) + 10% Section 301 = 19% of the goods’ value. US duty is normally worked out on the price of the goods, not the international postage.

	Option A: absorb the duty	Option B: US price includes duty
Price	£150	£180
Delivery charged	£20	£20
Duty at 19%	£28.50	£34.20
Postage cost	£30	£30
Bramble keeps	£111.50	£135.80
Customer pays on delivery	Nothing	Nothing

Note that duty grows with the price: raising the price by £30 adds £5.70 of duty. To cover duty fully, divide your target price by (1 − duty rate): £150 ÷ 0.81 ≈ £185.

Two things work in Bramble’s favour:

No UK VAT. The export is zero-rated, so Bramble keeps the full £150. The same tote sold to a UK customer at £150 includes £25 of VAT, so it keeps £125.
No US sales tax. Bramble’s sales into New York are nowhere near the state’s threshold, so it doesn’t collect New York sales tax.

If Bramble shipped DDU, the customer would pay £170 at checkout and then about $37 duty plus the courier’s fee at the door. That’s when parcels get refused.

US sales tax for UK sellers

US sales tax is separate from customs duty. Duty is federal and charged at the border. Sales tax is set by each state and charged at checkout.

Etsy, eBay and Amazon are marketplace facilitators. They calculate, collect and pay sales tax on your US orders in every state with a sales tax, wherever you’re based. Etsy says sellers can’t opt out and don’t need to do anything.
Your own Shopify or WooCommerce store: you only have to register in a state once your sales into it pass that state’s economic nexus threshold. That’s commonly $100,000 a year, and higher in a few states such as California, Texas and New York. A small UK brand selling a few thousand pounds a year into the US is usually below every threshold. Check yours with the US nexus calculator and the state sales tax index.
Stock in US warehouses (Amazon FBA or a US 3PL) can create physical nexus in that state from the first unit. See Amazon FBA and nexus.

The foreign sellers guide to US sales tax covers registration and filing in detail.

The UK VAT side: exports are zero-rated

If you’re VAT-registered, goods you send from the UK to a US customer are exports, and exports are zero-rated: you charge 0% UK VAT. You can only zero-rate if you get valid proof of export within 3 months of the sale (VAT Notice 703):

Royal Mail letter post and small parcels: a certificate of posting (form C&E132 or P326, stamped at the Post Office), a Certificate of Posting for International Mail, or a Royal Mail collection manifest.
Parcelforce: the customs declaration for each parcel plus the online manifest or statement of account.
Couriers: the courier’s invoice showing the air waybill numbers, plus tracking that shows the parcel leaving the UK.

Your US sales count towards the £90,000 VAT registration threshold, even though you charge no VAT on them. If you’re not VAT-registered, there’s nothing to file, but keep counting your rolling 12-month total. US duty you pay on DDP parcels is a business expense, not VAT you can reclaim.

Do you need an EORI number to send parcels to the USA?

If you’re sending goods as a business, the safe answer is yes. HMRC says you may need a GB EORI number to move goods between Great Britain and any other country, unless they’re non-controlled goods for personal use only. Royal Mail treats a GB EORI as mandatory for business senders and puts it on the CN23. Couriers ask for it too, because they make the UK export declaration in your name. It’s free, and you usually get it straight away. The EORI number guide explains how to apply.

Amazon FBA: sending stock to US warehouses

Sending stock to an Amazon US fulfilment centre is a commercial import. Amazon won’t act as importer of record, so most UK sellers appoint a US customs broker, who files the entry and arranges a customs bond. Duty is due on the whole shipment at the normal rate plus 10% for UK-origin goods, and shipments over $2,500 need a formal entry. Ship on DDP terms, because Amazon rejects inbound shipments with duty still owed. Amazon collects sales tax on your US sales, but stock stored in a state can create nexus there. The UK to USA Amazon FBA tax guide covers the full set-up.

Checklist before you post to the US

Add a commodity code and country of origin to every product you sell to the US.
Work out the duty rate for your best sellers: the normal US rate plus 10% for UK-made goods.
Switch to DDP postage: Royal Mail PDDP, Etsy’s Royal Mail DDP labels, Evri DDP or a courier’s duties-paid option.
Set US prices that cover the duty, or show duties at checkout.
Get a GB EORI number and add it to your label software.
If you’re VAT-registered, zero-rate the export and keep proof of posting.
Keep counting US sales towards your £90,000 VAT threshold.
Own-store sellers: check US state sales tax thresholds once a year.

Watch these dates: the Court of International Trade could rule on the Section 301 tariffs at any time, and CBP’s extra mail data rules start on 20 January 2027. The de minimis repeal in law takes effect on 1 July 2027. We’ll update this guide when any of these changes.

GoodVat: tax compliance for UK sellers going global

GoodVat isn’t a customs broker, so we don’t clear parcels or pay duty for you. We handle the tax side of selling abroad:

Tracks your turnover against the UK £90,000 VAT threshold, including zero-rated exports, and against US state nexus thresholds, across Shopify, WooCommerce, Etsy, Amazon and more
Registers you for UK VAT, or for US sales tax in the states where you cross a threshold
Calculates the right tax at checkout and treats exports correctly on your VAT return
Files your returns: Making Tax Digital VAT returns in the UK, and sales tax returns in US states with our partners

FAQ

Do I have to pay duty when sending parcels to the USA from the UK?

Yes, on almost every sale. The US suspended its $800 duty-free de minimis exemption for all countries from 29 August 2025, so goods you sell to US buyers are dutiable whatever their value. Someone has to pay the duty: you, if you ship Delivered Duty Paid (DDP), or your buyer, if you ship duties unpaid. Only genuine personal gifts worth $100 or less, sent by one individual to another, still go duty-free.

What is the US tariff on UK goods in 2026?

Most UK-made goods pay a flat 10% extra tariff on top of the normal US duty rate for the product. Since 24 July 2026 that 10% has been charged under Section 301 of the US Trade Act. Before that it was a temporary Section 122 surcharge, and before 24 February 2026 it was an IEEPA tariff. Steel and aluminium goods pay 25% instead, and some goods, such as cars and pharmaceuticals, have their own arrangements.

Did the Supreme Court ruling end US tariffs on UK goods?

No. On 20 February 2026 the Supreme Court ruled that IEEPA does not allow the President to impose tariffs, which ended the IEEPA tariffs from 24 February 2026. The government replaced them straight away with a 10% Section 122 surcharge and then, from 24 July 2026, a 10% Section 301 tariff for UK goods. The ruling also did not bring back the $800 de minimis exemption, which was kept suspended under a separate order.

Is the US $800 de minimis exemption coming back?

Not for sellers. It has been suspended for every country since 29 August 2025, the US trade court upheld the suspension in August 2026, and the One Big Beautiful Bill Act repeals it for commercial shipments by law from 1 July 2027. Plan as if every parcel you sell to the US is dutiable.

What is DDP shipping?

DDP means Delivered Duty Paid. You, the seller, pay the US duty and any clearance fee when you buy the postage or through your carrier account, so your buyer pays nothing on delivery. The alternative, DDU or DAP, leaves the duty and the carrier’s collection fee for the buyer to pay before they get the parcel. Etsy has required DDP for orders shipped to the US from abroad since 9 July 2026.

Does Royal Mail still deliver to the USA?

Yes. Royal Mail sends goods to the US through its Postal Delivered Duties Paid (PDDP) services. Business account customers are invoiced for the duty Royal Mail pays on their behalf, and customers buying postage online or at a Post Office pay the duty when they buy the label. Since 24 July 2026 PDDP covers parcels worth up to $2,500.

Do I charge UK VAT on sales to US customers?

No. Goods you send from the UK to a customer in the US are exports, which are zero-rated for UK VAT, as long as you keep proof that the goods left the UK, such as a certificate of posting or your carrier’s tracking and invoice. The sales still count towards the £90,000 UK VAT registration threshold.

Do UK sellers have to charge US sales tax?

On Etsy, eBay and Amazon, the marketplace collects and pays US sales tax for you in every state with a sales tax. If you sell through your own Shopify or WooCommerce store, you only have to register and collect sales tax in a state once your sales there pass that state’s economic nexus threshold, often $100,000 a year. Most small UK sellers stay well below those thresholds.

US de minimis and Section 321: the full history of the $800 rule and what replaced it
EORI numbers for online sellers: when you need one, GB vs XI, and how to apply
Commodity code finder: find the HS code for your product
Foreign sellers guide to US sales tax: economic nexus, registration and filing for non-US sellers
Amazon seller tax for UK sellers: VAT, fees and HMRC reporting on Amazon UK
Etsy tax for UK sellers: income tax, HMRC reporting and VAT on Etsy fees
VAT threshold 2026: why your US exports still count towards £90,000