PickGlobe
The price at checkout is not always the price you pay when you buy from a store in another country. Customs duty, sales taxes and carrier fees can be added before the parcel reaches you, and several governments have changed their low-value parcel rules in the last two years. This guide sets out what the official pages for the United Kingdom, the European Union, the United States and Canada say, who is expected to pay, and what to check before you order.
Rules in this area change quickly. Each section carries its own source and "last checked" date, and you should confirm the current position on the official page before relying on a figure or a date.
This guide is based on the public sources listed in each section. It is general information, not tax or legal advice. We have not tested any store, carrier or service mentioned.
Quick map
| Place | Headline rule in the source we read | Who normally pays |
|---|---|---|
| UK | VAT usually applies to goods from outside the UK (not to gifts worth £39 or less). Duty applies to non-excise goods over £135 | Seller charges VAT at checkout up to £135; otherwise the courier bills you |
| EU | A temporary flat customs duty of EUR 3 per item for consignments up to EUR 150, from 1 July 2026 until 1 July 2028 | The seller or importer is mainly liable; consumers only in limited cases |
| US | Duty-free "de minimis" treatment suspended since 29 August 2025 for imports of $800 or less | Low-value purchases may be subject to duties |
| Canada | GST on imports except goods worth CAD 20 or less; HST or PST by province | The importer, via the carrier or at the border |
The three costs to think about
Whatever the country, the total cost of an order from abroad can include:
- Shipping from the seller to you.
- Customs duty, a tax on imported goods that depends on the goods, their origin and their value.
- Sales taxes on imports: VAT in the UK and EU, GST or HST in Canada.
Carriers may also add a handling or clearance fee. The official pages we read for the UK, EU, US and Canada do not give carrier fee amounts, so ask the carrier what it charges before you accept delivery.
A useful question at checkout is whether the price includes duties and taxes (often called "delivered duty paid") or whether you will be billed on delivery. If the listing does not say, ask before you buy.
United Kingdom
Source: GOV.UK, "Tax and duty on goods sent from abroad". Last checked: 15 October 2026.
VAT
VAT usually applies to goods from outside the UK. It does not apply to gifts worth £39 or less. It is calculated on the total including postage, packaging, insurance and any duty.
| Total value | How VAT is handled |
|---|---|
| Up to £135 | If you bought the goods yourself, the seller normally charged VAT at checkout. For gifts over £39 or for excise goods, you pay the courier |
| Over £135 | VAT is paid before delivery or on collection |
Customs duty
In Great Britain, duty is charged on excise goods of any value and on other goods over £135 (on price plus postage and insurance). Non-excise goods up to £135 are duty-free. Rates vary by product and origin, and GOV.UK points to the Trade Tariff service for the rate. Northern Ireland has extra rules for goods "at risk" of entering the EU.
Excise goods
Excise duty applies to alcohol, pre-filled vapes, vape liquid and tobacco, whether bought or gifted. Goods lacking required warnings or marks may be seized.
Collection, held parcels and refunds
The carrier bills the exact fees. Parcels are held for about three weeks and then returned if the charges are unpaid. Refunds can be claimed if goods are returned or if you were overcharged, using form BOR 286 for Royal Mail and Parcelforce or form C285 for other carriers.
A separate GOV.UK page about reforming customs rules for low-value imports mentions removing the £135 duty relief. We have not read it, so we give no date. Check it before relying on the £135 threshold in future.
European Union
Source: European Commission, Taxation and Customs Union, "Guidance and legal text: temporary flat fee for low-value imports which will apply until 1 July 2028" (8 June 2026). Last checked: 15 October 2026.
From 1 July 2026 the old duty exemption for small parcels ended. A flat customs duty of EUR 3 per item applies to distance-sales consignments up to EUR 150 from outside the EU, until 1 July 2028. After that, normal duties by product type apply.
What "per item" means
The Commission's guidance says it means per tariff category. Five T-shirts count as one item type (EUR 3). A T-shirt plus a watch is two (EUR 6).
Who pays
The seller or importer is mainly liable, not the shopper. Consumers pay only in limited cases. Goods under preferential trade agreements are excluded in some cases.
What is coming
- A proposed EU handling fee, with the amount and date still to be set (expected in autumn 2026).
- Product identifiers: voluntary from 1 July 2026 and mandatory from 1 November 2026.
- An EU customs data hub planned for 1 July 2028.
A search summary we saw mentioned France planning its own small per-parcel charge from March 2026. We did not verify it on a primary page, so we do not rely on it.
United States
Source: US Customs and Border Protection (CBP), "CBP modernizes low-value shipment processing" (24 June 2026). Last checked: 15 October 2026.
CBP says it issued new low-value shipment rules on 24 June 2026, following a presidential order that suspended duty-free "de minimis" treatment for all countries from 29 August 2025. The suspension is indefinite for imports valued at $800 or less. The aim is to apply the same standards to international mail as to other shipments. Mail importers must supply more detailed data, and CBP is testing an electronic entry process for mail.
Exemptions
- Genuine gifts valued at $100 or less ($200 if sent from the Virgin Islands, Guam or American Samoa).
- Certain personal or household articles that travellers bring with them.
What a shopper should expect
The page says low-value purchases may be subject to duties, and points to CBP's e-commerce page for FAQs. We do not state duty rates, because they depend on the goods and their origin, and the page does not list them.
Canada
Source: Canada Border Services Agency (CBSA), "Duty and taxes on postal imports". Last checked: 15 October 2026.
Duty and taxes apply to mail and courier imports unless exempt. Duty depends on the goods, their origin and their value in Canadian dollars.
| Tax | When it applies |
|---|---|
| GST, 5% | Imports, except goods worth CAD 20 or less. Gifts from family or friends abroad worth CAD 60 or less are not charged GST |
| HST, 13% | Replaces GST in New Brunswick, Newfoundland and Labrador, Nova Scotia, Ontario and Prince Edward Island |
| PST | Applies in British Columbia, Manitoba, Quebec and Saskatchewan |
| Alberta and the territories | GST only |
Excise may apply to some goods. The CBSA page also says Canada imposes counter-tariffs on certain US goods starting 8 September 2026, with details on the CBSA site. It does not mention courier handling fees. A search summary mentioned higher courier thresholds for US and Mexico shipments under the trade agreement known as CUSMA, which we did not verify, so we do not state any.
Timeline of the changes in the sources
| Date | What happened or is due | Place | Source |
|---|---|---|---|
| 29 August 2025 | Duty-free de minimis treatment suspended for all countries, indefinitely for imports of $800 or less | US | CBP |
| 24 June 2026 | New low-value shipment rules issued | US | CBP |
| 1 July 2026 | Old duty exemption for small parcels ends; flat EUR 3 per item starts | EU | European Commission |
| 1 July 2026 | Product identifiers voluntary (mandatory from 1 November 2026) | EU | European Commission |
| 8 September 2026 | Canada counter-tariffs on certain US goods start | Canada | CBSA |
| Autumn 2026 (expected) | Proposed EU handling fee, amount and date to be set | EU | European Commission |
| 1 July 2028 | Flat fee ends and normal duties apply; EU customs data hub planned | EU | European Commission |
Worked examples (arithmetic only)
These examples use the thresholds in the official pages. They show how the rules combine, not what any particular order will cost, because duty rates and VAT rates are not stated in the sources we read.
- EU, one order of five T-shirts: one item type, so the flat duty is EUR 3. One order of a T-shirt, a watch and a hat: three item types, so EUR 9 (the Commission's own example is a T-shirt and a watch, EUR 6).
- UK, duty test: the GOV.UK page says duty is charged on non-excise goods over £135 on price plus postage and insurance. Goods priced £130 with £10 postage come to £140, which is over £135, so duty can apply even though the goods alone were under it.
- UK, VAT test: VAT is calculated on the total including postage, packaging, insurance and any duty, so any duty that applies is itself part of the VAT base.
- Canada, gift: a gift from a friend abroad worth CAD 55 falls under the CAD 60 gift exemption for GST. The same item bought for yourself is not a gift, and the CAD 20 exemption would not cover it.
- US, gift: a genuine gift valued at $90 is within the $100 gift exemption. The same value bought for yourself is a low-value purchase that may be subject to duties.
Short glossary
- De minimis: a value below which a country charges no duty or tax on a parcel. The US page uses it for the $800 level that has been suspended.
- Customs duty: a tax on imported goods that depends on the goods, their origin and their value.
- Excise duty: a separate duty on certain goods; in the UK page it covers alcohol, pre-filled vapes, vape liquid and tobacco.
- Tariff category: how customs classifies a product; in the EU flat fee, each category counts as one item.
- Delivered duty paid and duty unpaid (general terms): shops describe whether duties and taxes are collected at checkout or billed to you on delivery. We have no official source for these labels, so rely on what the listing says in plain words.
Returns, refunds and rights when the seller is abroad
Buying from abroad changes what you can do if the order goes wrong:
- UK: Citizens Advice says that for sellers outside the UK you should check their terms and customs rules, and that refunds of VAT, customs duty or delivery fees can be applied for on GOV.UK. See the forms above.
- EU: the withdrawal right and two-year legal guarantee in the EU apply to traders selling to EU consumers, and the guarantee page says a camera bought in another EU country is still covered. We did not read how they apply to sellers outside the EU, so check the seller's terms.
- US and Canada: we have no source for cross-border cancellation rights, so read the seller's returns policy carefully, including who pays return shipping and whether duty is refunded.
Our guide to online shopping rights and returns sets out the rules for each place, and the safe online shopping guide covers checking an unfamiliar overseas store.
Order-from-abroad checklist
- Total cost. Does the listing say duties and taxes are included, or collected on delivery? What is the delivery cost and the estimated time?
- Value and gift status. Thresholds depend on the total value including shipping, and gift exemptions are narrow (UK £39, US $100, Canada CAD 60).
- Excise goods. Alcohol, vapes and tobacco have their own duty (UK page).
- Carrier fees. Ask what handling or clearance fee the carrier will charge.
- Returns. Read the seller's returns policy for cross-border orders, who pays postage, and whether duty and tax are refunded.
- Warranty. Check that any warranty is valid in your country. See warranties vs your legal rights.
- Paperwork. Keep your order confirmation, invoice and any customs paperwork in case you need to claim a refund.
- Electronics. Check product safety marks and charger compatibility for your region. Our guide to buying electronics from abroad covers this.
- Date check. Rules in this area changed in 2025 and 2026. Confirm the current rule on the official page for your country.
What we could not verify
- Australia's rules for low-value imports: the official pages we tried were not readable, so we do not describe them.
- Exact carrier fees and duty rates for any country.
- How the UK's planned reform of the £135 duty relief will be timed.
- France's planned per-parcel charge.
Related complete guides
- Online Shopping Rights and Returns: UK, EU, US and Canada Compared: Cancelling and returning orders from abroad, and warranties.
- Safe Online Shopping: Scams, Fake Reviews, Fake Goods and the Checks That Work: Checking an unfamiliar overseas store and avoiding scams.
The short version
When you buy from abroad, ask whether duties and taxes are included. The UK charges VAT on most imports and duty on non-excise goods over £135; the EU has a temporary flat EUR 3 duty per item on parcels up to EUR 150 from 1 July 2026; the US has suspended duty-free treatment for low-value imports since 29 August 2025; and Canada charges GST or HST and sometimes duty, with exemptions for small gifts. Check carrier fees and the seller's returns policy before you order, and confirm dates and thresholds on the official pages because they are changing.
Sources: GOV.UK, tax and duty on goods sent from abroad; European Commission, temporary flat fee for low-value imports; US CBP, CBP modernizes low-value shipment processing; CBSA, duty and taxes on postal imports; Citizens Advice, changing your mind about something you've bought; Your Europe, guarantees FAQ.
