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Customs

Import taxes: which ones apply and who pays them

Import taxes are the set of levies assessed when a product enters a country: the customs duty plus internal taxes (VAT, state or specific taxes) calculated on the shipment's value.

The typical calculation cascades: the duty is applied on the CIF value; VAT is applied on value plus duty; in some countries state taxes (ICMS in Brazil) or service fees are added.

Who pays depends on the arrangement: the seller under DDP, the buyer under DDU. What is paid depends on the regime: many countries have de minimis thresholds or flat rates for low-value parcels.

Shipping with MailAmericas

How Import taxes works in our operation

On MailAmericas DDP shipments, taxes are settled at clearance and passed through to the seller with no markup. On DDU, the buyer pays them with the tracking number before delivery. In both cases MailAmericas does the calculation according to each destination's regime.

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Frequently asked question

How are duties and taxes resolved at destination?

MailAmericas calculates and settles them as part of customs clearance. The seller chooses whether they pay (DDP) or the buyer does (DDU).