For packages sent from China to the USA, duties are not listed directly on the package but are calculated and processed by U.S. Customs and Border Protection (CBP). The duty amount is determined by the declared value and description of the goods provided by the seller, along with the correct Harmonized Tariff Schedule (HTS) code.
Here is how the process works and what to expect:
What is on the package
The exterior of the package will have a shipping label and customs declaration form (such as a CN22 or CN23). This form typically includes:
- Sender's and recipient's information.
- A description of the items in English (e.g., "antique silver teapot" rather than just "gift").
- The declared value of the items.
- The country of origin.
How duties are assessed
- Package inspection: Once the package arrives in the U.S., it goes through customs clearance, where CBP agents review the documentation.
- Harmonized Tariff Schedule (HTS): Using the item description and country of origin, CBP classifies the goods with a specific HTS code. This code determines the exact duty and tax rate.
- Calculation: An import duty is then calculated based on the HTS code and the value of the product.
Important changes for shipments from China
- Suspension of de minimis exemption: As of August 29, 2025, the U.S. suspended the de minimis rule for all imports from China. Previously, packages valued under $800 were exempt from duties.
- Impact: Now, all commercial imports from China are subject to applicable duties and taxes, regardless of their value.
How the duty payment is handled
- Notification: When duty is owed, customs will notify the courier (e.g., FedEx, UPS) or postal service (USPS).
- Collection: The courier or postal service will then contact you, the recipient, with a bill for the duties, taxes, and any brokerage fees.
- Payment: You will typically need to pay these fees before the package can be delivered. For commercial shippers, this may be handled upfront.
- Shipper or receiver pays: The payment responsibility is determined by the shipping terms:
- Delivery Duty Paid (DDP): The seller in China pays the duties.
- Delivery Duty Unpaid (DDU): You, the recipient, are responsible for paying. This is common for smaller packages.
