Know the true landed cost before you ship

How much import duty will I pay on a shipment from China to the US in 2026?

More than a base-rate lookup suggests, because US duty stacks in layers. Start with the HTSUS Column 1 rate for your code (anywhere from free to 16.5%+ for apparel). Add Section 301 if the line is on a China list (25% for Lists 1-3). Add Section 232 if the product is a steel or aluminum derivative (50% on the full entered value since 2026-04-06) or an auto/auto part (25%). Add the Section 122 global surcharge of 10%, in force since 2026-02-24. Finally add the FY2026 Merchandise Processing Fee of 0.3464%, with a $33.58 minimum and $651.50 cap per formal entry (Federal Register 2025-13869). Because the layers compound, a base-rate-only figure structurally understates the duty owed (rates verified 2026-06-11 against hts.usitc.gov). The Section 232 stack checker computes the stack per HTS line; the duty calculator compares EU/UK/US destinations.

Is the US $800 de minimis exemption still in effect?

No. Executive Order 14324 suspended the Section 321 de-minimis exemption for shipments from all countries effective 2025-08-29, and the suspension was continued in February 2026 (Federal Register 2025-16802 and 2026-03829, verified 2026-06-11). Every parcel entering the US now clears with duty and fees regardless of value, including the Section 122 10% surcharge. Any landed-cost advice that assumes sub-$800 parcels ship into the US duty-free predates August 2025 and will understate your costs on every single shipment.

Is CBAM in force — do I have to pay it in 2026?

Yes, the EU Carbon Border Adjustment Mechanism is in its definitive period since 2026-01-01. Importers of cement, iron and steel, aluminium, fertilizers, electricity and hydrogen (Annex I of Regulation (EU) 2023/956) must be authorised CBAM declarants and surrender certificates priced at the EU ETS weekly auction average (~€78/tCO₂, verified 2026-06-09). Two things keep 2026 bills small: free allocation still covers 97.5% of embedded emissions this year (the charge ramps to 100% of emissions by 2034), and the Omnibus Regulation (EU) 2025/2083 exempts importers below 50 tonnes of CBAM goods per calendar year (cumulative across all CBAM goods, and not available for electricity or hydrogen). Default emission values for the definitive period are country-and-product specific under Implementing Regulation (EU) 2025/2621. The CBAM import cost estimator models certificate cost per consignment and flags the de-minimis.

Do I need IOSS to sell into the EU — and what changes on 1 July 2026?

If you are a non-EU seller shipping consignments of €150 or less to EU consumers, IOSS (Import One-Stop Shop, Art. 369l of Directive 2006/112/EC) lets you collect the buyer's import VAT at checkout. The parcel then clears without a broker fee or a doorstep VAT invoice. That is often the difference between a repeat customer and a refused package. Above €150, IOSS doesn't apply and standard import clearance takes over. Until 2026-06-30, IOSS consignments also pay no customs duty. From 2026-07-01 that exemption is abolished (Council agreement of 2025-12-12), with an interim flat duty of roughly €3 per item on small parcels. Low-value EU shipments keep IOSS for VAT but gain a duty line. Separately, EU-established sellers doing intra-EU distance sales use OSS once pan-EU B2C turnover passes €10,000/year (Art. 59c). The IOSS vs OSS decision tool resolves which scheme covers your combination of establishment, buyer location and consignment value.

Does the carrier bill actual weight or dimensional weight?

Whichever is greater. Dimensional weight is box volume divided by the carrier's divisor: DHL Express and Aramex use 5,000 cm³/kg; FedEx and UPS daily rates use 139 in³/lb; UPS retail and USPS use 166 in³/lb, with USPS applying it only above 1,728 in³ (carriers' published 2026 guides, verified 2026-06-09). A 30×30×30 cm box weighing 2 kg bills as 5.4 kg at DIM 5,000. Since 2025-08-18, FedEx and UPS also round each dimension up to the whole inch before multiplying, which silently inflates billable volume on most metric-sized boxes. The dimensional weight calculator applies the right divisor and rounding rule per carrier and ship date.

Should I ship DDP or DAP for cross-border e-commerce?

DDP (seller pays duty and VAT) buys a clean buyer experience: the parcel arrives like a domestic order, no doorstep invoice, fewer refusals. DAP (buyer pays import charges) protects the seller's margin but converts 20-30% surprise charges into refused parcels and chargebacks. Most B2C sellers choose DDP, though its cost basis changed: with US de minimis suspended since 2025-08-29 and the Section 122 surcharge in force, DDP sellers now pay duty on every US-bound parcel, and from 2026-07-01 the EU adds a flat ~€3 duty on small parcels too. Reprice before recommitting. For B2B, CPT/CIP (buyer recovers import VAT) or FOB (sea freight) are the usual fits. The Incoterms decision tool walks the full who-pays-what matrix, and the Incoterms article covers the trade-offs in depth.

What happened to the Trump-era IEEPA tariffs?

The Supreme Court vacated them. In Learning Resources, Inc. v. Trump, No. 24-1287, decided 2026-02-20, the Court held the IEEPA tariff programs (the "reciprocal" tariffs under EO 14257 plus the Mexico/Canada border and China orders) unlawful; CBP refunds of roughly $175B are in progress (supremecourt.gov opinion + CBP IEEPA FAQ, verified 2026-06-11). The replacement arrived within days: a Section 122 (Trade Act of 1974) surcharge of 10% on all imports, effective 2026-02-24, limited by statute to 150 days (expiring ~2026-07-24) unless Congress extends it. Section 301 China tariffs and Section 232 steel/aluminum/auto tariffs were not part of the ruling and remain in force. If you paid IEEPA-era duties, the refund process runs through CBP; if you are quoting landed costs today, model the 122 surcharge and watch the expiry date.

Can I get import duty refunded if the buyer returns the goods?

Usually yes, within limits. The US refunds 99% of duties via drawback (19 USC §1313, claims up to 5 years); the EU refunds 100% under returned-goods relief (UCC Art. 203, goods back within 3 years); the UK matches via HMRC Notice 236 (verified 2026-06-09). The catch is filing overhead, typically a few hundred dollars through a broker, so drawback only pays above a duty-value floor, and the goods generally must return unaltered. For a typical e-commerce return you also stack return freight and a 15-25% restocking norm before the math settles. The cross-border returns calculator computes whether a given return is worth claiming, refusing, or writing off.