Dutiable Blog
Customs & Trade Guides
Plain-English explanations of HS codes, import duties, de minimis rules, and customs compliance — written for e-commerce sellers, not lawyers.
Is Section 321 De Minimis ($800) Still in Effect in 2026?
The short answer for 2026: Section 321 de minimis is still in effect for most origins, but China and Hong Kong are excluded. Here's the current status, what changed, and how it affects your shipments.
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USMCA vs MFN: When (and Why) to Qualify for the Preferential Rate in 2026
USMCA qualification is the difference between 0% and a 25%+ Section 232 / IEEPA tariff stack on parts from Mexico and Canada. Here's the qualification cost-benefit, the 9 mandatory data elements, and the 2026 enforcement environment.
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Section 232 Auto Parts (2026): What's a 'Covered Auto Part' and What Isn't
The Section 232 auto-parts list defines which imported parts attract a 25% national-security tariff on top of MFN duty. Here's the current 2026 scope, what the Commerce list actually says, and the borderline cases customs brokers see most often.
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How US Import Duty Stacks in 2026: MFN + Section 301 + 232 + IEEPA + ADD/CVD
US import duty in 2026 is a layer cake of up to five separate tariff regimes. Here's exactly how MFN, Section 301, Section 232, IEEPA, and anti-dumping duties stack — with worked examples by HS code and origin.
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EU Customs Reform 2028 — The End of the €150 De Minimis (What E-Commerce Needs to Plan For)
The 2028 EU Customs Reform abolishes the €150 customs duty de minimis, creates a single EU Customs Authority, and shifts liability to deemed importers (marketplaces). Here's the operational impact for cross-border sellers.
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EU Smartphone Import Duty: Why It's 0% (HS 8517.13 / 8517.12)
Smartphones imported into the EU pay zero customs duty regardless of origin — even from China. Here's why, what the exact HS code is in 2026, and what you still owe (VAT).
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State of US tariffs 2026: the layered duty landscape, by the numbers
We analysed every line of the current US Harmonized Tariff Schedule against Section 301, Section 232, and IEEPA layers. Trade-weighted averages, chapter rankings, and what the data means for sourcing decisions.
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How to calculate the true cost of importing from China in 2026
MFN, Section 301, Section 232, IEEPA, AD/CVD — five layers, one calculation. Three worked examples (USB charger, cotton T-shirt, children's bicycle) showing the full duty stack line by line.
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The 50 most expensive product categories to import into the US
Trade-weighted average duty is 3.4%. Some categories pay over 60% before Section 301. We rank the highest-duty HTS lines — apparel, footwear, sugar, tobacco — and what each means for sourcing.
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Section 301 cost analysis: how China tariffs reshaped landed cost
Lists 1 through 4A, the May 2024 strategic-sector adjustments, and what the layered duty looks like in 2026. Worked examples for consumer electronics, batteries, and bicycles.
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Q2 2026 Trade Update: US Section 232/301, EU €3 Parcel Rule & CBAM Live — Importer's Playbook
Every major tariff change importers need to know right now: April 2 Section 232 hikes (steel 50%, pharma 100%), 16-country Section 301 probes, the July 1 EU €3 parcel duty, and CBAM's definitive phase.
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US import duty by country of origin: a 2026 sourcing heat map
Mexico vs Vietnam vs China vs Bangladesh — how layered tariffs changed the answer. A country-by-country guide to effective duty rates for e-commerce sourcing decisions.
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CBAM real-cost report: what the EU carbon border tariff actually costs
CBAM entered its definitive phase in January 2026. Sector-by-sector cost analysis for steel, aluminium, cement, fertilisers, electricity, and hydrogen — with the year-by-year phase-in math.
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Section 321 in 2026: the de minimis rules that changed everything
The $800 exemption that fueled cross-border e-commerce is now constrained for China-origin goods. What changed in 2024–2025, what 2026 looks like, and what direct-to-consumer sellers should do.
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US trade actions timeline: every major tariff change from 2018 to 2026
Section 232, Section 301 Lists 1–4A, USMCA, the May 2024 strategic-sector review, IEEPA reciprocal tariffs. A complete timeline of the 8-year transformation of the US duty regime.
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Import Duties Explained: What They Are, How They Work, and How to Reduce Them
What are import duties? How are they different from tariffs? A complete guide to how import duties are calculated, who pays them, and 6 legal strategies to reduce them.
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Incoterms 2020 decision guide: DDP vs DAP vs FOB vs EXW
The 11 Incoterms 2020 rules, with a focus on the four that matter most for e-commerce. A decision framework for choosing the right term, plus the four most expensive mistakes to avoid.
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How to file a CN22 customs declaration: every field, with examples
CN22 vs CN23, the four fields that get packages held, the EU IOSS and UK VAT rules, and the shift to electronic advance data. A complete walkthrough for postal-service shippers.
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Incoterms 2020: The Complete Guide for E-Commerce and International Trade
A definitive, plain-English explanation of all 11 Incoterms 2020 rules — who pays what, who's responsible when, and which term to use for your shipments.
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Section 301 Tariffs: What China Tariffs Mean for E-Commerce Sellers in 2026
A complete guide to US Section 301 tariffs on Chinese goods — which products are affected, current rates, how to check your HS code, and legal strategies to manage your exposure.
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EU VAT for E-Commerce Sellers: IOSS, OSS, and the 2021 Rules Explained
Everything e-commerce sellers need to know about EU VAT after the 2021 reform — the €150 threshold, IOSS registration, One Stop Shop, and what happens if you get it wrong.
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EORI Number: The Complete Guide for EU and UK Importers and Exporters
What an EORI number is, who needs one, how to get it in every EU country and the UK, and what happens if you try to import or export without one.
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De Minimis is Dead: What Every E-Commerce Seller Must Do Right Now
The $800 de minimis exemption is gone — for China since May 2025, for all countries since August 2025. Here's exactly what changed, what it costs you, and what to do about it.
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EU Customs Reform 2026: The €3 Fee, End of €150 Threshold, and What Sellers Must Do Before July 1
The EU is eliminating its €150 customs duty threshold and introducing a €3 per-parcel handling fee on July 1, 2026. Here's what changes, who it hits hardest, and how to prepare.
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Liberation Day Tariffs: What the April 2025 Reciprocal Tariffs Mean for Every Importer
On April 2, 2025, the US imposed sweeping reciprocal tariffs on imports from ~180 countries. Here's what changed, which rates apply to your products, and how to manage the impact.
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How to Import into Amazon FBA: HS Codes, Customs Duties, and ISF Filing Explained
A complete guide to US customs requirements for Amazon FBA sellers — HTS codes, ISF filing, commercial invoices, customs bonds, and how to avoid holds that delay your inventory.
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Country of Origin Rules: How to Determine (and Prove) Where Your Product Was Made
Country of origin determines which tariffs apply, whether free trade agreements cover your goods, and how to legally optimise your supply chain. Here's how origin is determined — and how to prove it.
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The 6 General Rules of Interpretation Explained Simply
The General Rules of Interpretation (GRI) are the legal framework customs authorities use to classify any product. Here's what each rule means in plain English.
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What Happens If You Use the Wrong HS Code?
Using the wrong HS code on a customs declaration isn't just a paperwork issue. Here are the real consequences — and how to fix a misclassification.
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De Minimis Thresholds in 2026: Country-by-Country Guide for E-Commerce
A complete guide to de minimis thresholds in 2026 — the value below which customs duties and taxes don't apply. Covers the US, EU, UK, Canada, Australia, and more.
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HS Code vs HTS Code: What's the Difference?
HS codes and HTS codes are often confused. Here's the exact difference — and why it matters when filing US customs entries.
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