3PL Delivery International Shipping eCommerce Trend

Table of Content

Import Regulations

1.United States

2.United Kingdom

3.Canada

4.European Union (EU)

5.Australia

ePlus Cross-border eCommerce Logistics Support

The globalization of economies has established cross-border eCommerce as a crucial strategy for business expansion into international markets. According to Statista, the global B2C cross-border eCommerce market is projected to exceed US$7.9 trillion by 2030, representing a nine-fold increase from US$785 billion in 2021. However, the operating environment has become increasingly complex as countries tighten their trade policies. Businesses face significant challenges from ongoing adjustments in tariff systems, updates to Value Added Tax (VAT) and Goods and Services Tax (GST) rates, revisions to De Minimis Value thresholds, and varying customs clearance requirements across different regions. In this dynamic international trade environment, companies must thoroughly understand regional import regulations to effectively manage operational costs and develop robust market strategies. In this e+Solutions eCommerce Logistics Guide,we will break down the import tariffs and customs policies of key markets, helping businesses prepare for successful global expansion.

Import Regulations

1.United States

Category Details
Sales Tax
  • State rates: 2.9% – 7.25%
  • Additional local taxes may apply (city/county level)
De Minimis Value Effective May 2, 2025: De minimis exemption eliminated for China and Hong Kong shipments under USD800
Key Product Tariffs
  • Apparel: 10-32% (varies by fabric composition, origin and product type)
  • Electronics: 0-5% (select products may face 25%-100% duties)
  • Toys: 0-12%
  • Jewellery: 5%-10%
  • Cosmetics: 0-8%
  • Books: 0%
Customs Clearance Process After elimination of de minimis exemption, all imports require:

  • Formal entry with full documentation (Commercial Invoice, Packing List, Import License if applicable, Certificate of Origin, HTS Code, etc)
  • Payment of applicable duties and taxes
Latest Updates Effective May 14, 2025:

  • China’s small package duties reduced to 54% or $100; cancellation of planned increase to $200 after June 1
  • 24% retaliatory tariffs on Chinese imports suspended for 90 days
  • Tariffs on China imports reduced from 145% to 30%
Additional Tax Resources of UK: https://shorturl.at/gL0q2

2.United Kingdom

Category Details
Value Added Tax*
  • Standard rate: 20% (applicable to most goods and services)
  • Reduced rate: 5% (specific items including child safety seats, energy-saving equipment)
  • Zero rate: 0% (including most food items, books, children’s clothing, etc.)

* VAT is collected by sellers from buyers at the point of sale
De Minimis Value £135 (VAT applicable but duty-free)
Key Product Tariffs
  • Apparel: 8-12% (varies by fabric composition and garment type)
  • Electronics: 0-5%
  • Toys: 0-8%
  • Jewellery: ~2%
  • Cosmetics: 0-6.5%
  • Books: 0%
Customs Clearance Process For goods valued under £135:

  • 20% VAT applies, generally duty-free (excluding special items like alcohol and tobacco)
  • Simplified declaration process available
  • Importers can complete VAT payment through the Customs Declaration Service (CDS) electronic system
  • No formal import documentation required, enabling faster clearance

For goods valued over £135:

  • 20% VAT plus applicable tariffs based on product category and country of origin
  • Complete customs declaration required
  • Mandatory documents including Commercial Invoice, Packing List, EORI number, etc
Additional Tax Resources of UK: https://shorturl.at/gL0q2

3.Canada

Category Details
Tax Structure
  • Goods and Services Tax (GST): 5% (federal)
  • Provincial Sales Tax (PST): 6%-8% (some provinces)
  • Harmonized Sales Tax (HST): 13%-15% (combined GST & PST in some provinces)
De Minimis Value
  • Non-US/Mexico imports: CAD $20
  • US/Mexico imports: CAD $40 (duty & tax free)
  • US/Mexico imports: CAD $40-150 (duty-free, taxes apply)
Key Product Tariffs
  • Apparel: 16.5%-18%
  • Home appliances: ~8%
  • Toys: 0%-8%
  • Jewellery: 0%-8.5%
  • Cosmetics: 0-6.5%
  • Books: 0%
Customs Clearance Process For goods valued under CAD $20:

  • Duty & tax exempt with simplified declaration and streamlined clearance

For goods valued between CAD $20-$3,300:

  • CLVS (Courier Low Value Shipment) program applies
  • Duties & GST apply, simplified clearance available

For goods valued over CAD $3,300:

  • Full duties & taxes apply
  • Formal declaration required
  • Complete documentation needed (e.g. Commercial Invoice, Certificate of Origin, etc)

*From Oct 21, 2024:

  • Importers must use the CARM (CBSA Assessment and Revenue Management) system for duty/tax assessment and complete financial security by May 20, 2025
Latest Updates
  • March 12, 2025: 25% countervailing duties on US steel (CAD 12.6B), aluminium (CAD 3B), other goods (CAD 14.2B including computers, sports equipment)
  • April 9, 2025: 25% tariff on US vehicles non-compliant with USMCA or containing non-Canadian/Mexican components despite USMCA compliance

 
Additional Tax Resources of Canada: https://shorturl.at/DfzLE
Cross-border eCommerce: Your Comprehensive Guide to Global Import Rules

4.European Union (EU)

Category Details
Value Added Tax Varies by member state, typically 17%-27%
De Minimis Value Plan to eliminate duty-free policy for packages under €150
Key Product Tariffs
  • Apparel: 3%-17%
  • Electronics: 0%-5%
  • Toys: 0%-8%
  • Jewellery: 0%-2.5%
  • Cosmetics: 0-6.5%
  • Books: 0%
Customs Clearance Process* For goods valued under €150:

  • Duty-free but VAT applies
  • Can use Import One-Stop Shop (IOSS) system for VAT declaration and payment
  • Simplified declaration process, reduced administrative burden, faster clearance

For goods valued over €150:

  • VAT and duties apply
  • Complete documentation required (e.g. Certificate of Origin, Entry Summary Declaration (ENS), Bill of Lading (B/L), EU EORI number, etc)

*The EU has implemented the new Import Control System (ICS2), requiring detailed ENS submission before arrival for all transport modes. Late submission may result in cargo interception and increased clearance risks.
Latest Updates
  • EU postpones retaliatory measures against US (originally set for April 15) by 90 days; warns of counter-tariffs on US imports worth €100 billion if trade negotiations prove unsatisfactory
  • May 15, 2025: EU plans IOSS system reform by 2028, increasing compliance requirements for non-EU sellers, potentially impacting eCommerce import costs
Additional Tax Resources of EU: https://shorturl.at/KG15j

5.Australia

Category Details
Standard Import Duty Rate 5% (varies by product category and origin)
Goods and Services Tax 10% (applies to most goods and services, except basic foods, medical/health services, and educational courses)
De Minimis Value AUD $1,000
Key Product Tariffs
  • Apparel: 5%-10%
  • Electronics: 0%-5%
  • Toys: 0%-5%
  • Jewellery: 0%-5%
  • Cosmetics: 0%-5%
  • Books: 0%
Customs Clearance Process* For goods valued under AUD $1,000:

  • Most goods are duty and GST free (except tobacco, alcohol and certain items)
  • Air and ocean imports can use Self-Assessed Clearance (SAC) through ACBPS
  • Importers can self-assess and complete clearance without formal import declaration

For goods valued over AUD $1,000:

  • Duties and 10% GST apply
  • Formal import declaration (N10 form) required with Importer details (e.g. ABN number), Transport method, Tariff classification, Goods value, etc
  • Required documents including Commercial invoice, Packing list, etc
  • Submit electronically via Integrated Cargo System (ICS) or in person at Australian Border Force (ABF) counter
Additional Tax Resources of Australia: https://shorturl.at/neLy5
China imports

ePlus Cross-border eCommerce Logistics Support

In today’s rapidly evolving global trade landscape—from US-China trade tensions to EU’s countermeasures—businesses must stay informed about international tax policies and customs regulations to maintain their competitive edge. Choosing a reliable logistics partner is crucial for sustainable business growth.

Drawing from our parent company’s 55 years of international logistics expertise, ePlus combines a global professional team network with proprietary warehouse infrastructure to deliver comprehensive cross-border eCommerce logistics support. Our complete solution encompasses air and ocean freight, customs clearance, warehouse management and efficient order fulfillment services.

We also offer Foreign Importer of Record (FIR) service to assist businesses in obtaining overseas import qualifications, ensuring smooth B2C customs clearance. Supported by our smart logistics system with real-time data capabilities, businesses can swiftly respond to market changes and flexibly adjust their cross-border eCommerce operational strategies to capture market opportunities.

Partner with ePlus to streamline your cross-border eCommerce operations and deliver products seamlessly to global consumers.

Read More：

Cross-border eCommerce: Business Expansion Amid Import Regulations and Policy Changes
Taiwan eCommerce Guide: Mastering EZ WAY Customs System for International Parcels
Cross-border eCommerce: DDU/DAP vs DDP – Selecting the Optimal Delivery Model

Encountering any e-Commerce logistics troubles? e+Solutions can help you! From goods storage and management, handling and packaging, to arranging last-mile, we can meet all your logistics needs while allowing you to operate an online store easily

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