Most countries tax the whole declared value once you cross the low-value threshold, not just the amount above it.
The US$800 de minimis exemption has been suspended for all countries since 29 August 2025, so there is no duty-free allowance — every shipment is dutiable. Rates are unusually volatile right now because country-specific surcharges stack on top of the base tariff, so treat the figure here as a rough band rather than a quote. State sales tax is separate and not included.
Thresholds
| Destination | Duty-free threshold | Tax rate |
|---|---|---|
| South Korea | USD 150 | 10% VAT |
| United States | None — every shipment is dutiable | — |
| United Kingdom | GBP 135 | 20% VAT |
| European Union | EUR 150 | 21% VAT |
| Japan | JPY 10,000 | 10% consumption tax |
| Canada | CAD 20 | 5% GST |
| Australia | AUD 1,000 | 10% GST |
| Singapore | SGD 400 | 9% GST |
Two changes worth knowing about
The United States suspended its US$800 de minimis exemption on 29 August 2025, so there is currently no duty-free allowance on shipments into the US at any value. Rates are also unusually unsettled because country-specific surcharges stack on top of the base tariff, which is why the figure above should be read as a band rather than a quote.
The European Union removed its €150 duty exemption on 1 July 2026. Consignments at or below €150 now attract a temporary flat customs charge of €3 per line item instead of a percentage duty, and VAT has been due on every import regardless of value since 2021.
Claiming a preferential (FTA) rate
Korea has agreements with the EU, the UK, the US, EFTA and Canada, and the preferential rate on apparel is usually 0% against a 13% basic rate. Two conditions apply. Origin is where the garment was made, not where the shop is, so a Japanese label bought from a Danish store does not qualify. And direct e-commerce purchases are explicitly excluded from Korea's small-parcel proof waiver, so the seller has to put a signed origin declaration on the commercial invoice. Below €6,000 the seller does not need approved-exporter status.
How we estimate
Duty is applied at a representative rate for the product category rather than a per-item customs classification, because the exact rate depends on HS code, material composition and country of origin. Currency conversion uses European Central Bank reference rates. Customs authorities apply their own exchange rate for the week of clearance, so treat this as a close estimate rather than a quotation.
Things that change the answer
Some retailers already collect duty at checkout, in which case you should not add it twice. Shipments split across several parcels are usually assessed separately. Carrier handling or brokerage fees are charged on top by the courier and are not included above.
Frequently asked questions
How do I estimate import duty and customs fees on clothing?
Enter the item price, shipping cost, currency and destination. The calculator applies your country's low-value threshold, the representative duty rate for the category and local sales tax or VAT, and shows the total landed cost.
Is there still an $800 duty-free allowance for US imports?
No. The US de minimis exemption was suspended on 29 August 2025, so every shipment into the United States is now dutiable regardless of value. Rates vary by country of origin and change frequently; treat the figure here as a band, not a quote.
What is the UK threshold for import VAT and duty?
Below £135 the seller charges 20% UK VAT at checkout and no duty is due. Above £135, duty and import VAT are collected on the full value at the border, usually by the courier before delivery.
Does the EU still have a €150 duty exemption?
Not since 1 July 2026. Consignments at or below €150 attract a temporary flat customs charge per line item instead of a percentage duty, and VAT is due on every import.
Why might my actual bill differ from this estimate?
Customs authorities use their own weekly exchange rate, couriers add brokerage or handling fees on top, exact duty depends on the HS classification and material, and some retailers already collect duty at checkout (DDP).