Shipping from Australia to the US: customs duty and the 12.5% tariff (2026)
For Australian sellers of opal jewellery, merino knitwear, skincare, candles, ceramics, leather goods and art on Etsy, eBay, Amazon or their own shop: every order to a US buyer now goes through US customs, whatever its value. Since 24 July 2026 goods made in Australia pay the normal US duty plus 12.5% on top, and the 12.5% applies even when the free trade agreement (AUSFTA) makes the normal duty free. The 10% rate of 2025 and early 2026 no longer applies. Macadamias, coffee, tea, spices, art, antiques and books are excluded. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for Australia → US
The rules in 60 seconds
The US $800 duty-free de minimis exemption has been suspended for commercial shipments from every country since 29 August 2025. Every shipment, whatever its value, now goes through customs entry and pays any applicable duty. What the end of de minimis means
Since 24 July 2026, goods made in Australia pay an extra 12.5% Section 301 duty on top of the normal US duty under HTSUS heading 9903.05.23 ("the duty provided in the applicable subheading + 12.5%"). It is added, not a top-up to a fixed total: a duty-free product such as a candle or skincare cream pays 12.5%, and a wool jumper with a 16% normal rate pays 28.5%. Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92) are not covered.
From 24 July 2026, postal shipments pay standard duty rates (including Section 232 and 301 duties). The earlier interim postal duty treatment ended. Free-trade-agreement preference can now be claimed on postal shipments if you supply the documentation.
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
Does the Australia–US free trade agreement (AUSFTA) make it duty-free?
Not any more. AUSFTA can still bring the normal part of the duty to 0%, but the 12.5% is added on top of whatever rate applies, including the AUSFTA rate.
The US–Australia Free Trade Agreement (AUSFTA, special rate marked 'AU' in the US tariff, general note 28) does not remove the Section 301 duty. U.S. note 52(a) says products eligible for the special programs of general note 3(c)(i), which include AUSFTA, are still subject to it, and heading 9903.05.23 shows 'the duty provided in the applicable subheading + 12.5%' in its special column too. A product that is 'Free (AU)' and correctly claimed under AUSFTA therefore pays 12.5% in total; without a valid AUSFTA claim the normal (general) rate + 12.5% applies.
AUSFTA rates only apply to originating goods under general note 28: goods wholly obtained or produced in Australia (or the US), or produced there from imported materials that undergo the tariff change required for that product, and entered under a code whose special column shows 'AU'. Goods only sold or posted from Australia but made elsewhere are not Australian for US customs and pay the rates for their country of manufacture.
What happened to the 10% tariff on Australia?
On 20 February 2026 the US Supreme Court (Learning Resources v. Trump) held that IEEPA does not authorise tariffs. IEEPA tariffs stopped being collected on 24 February 2026. The ruling did NOT bring back de minimis: a separate order kept it suspended.
A temporary 10% Section 122 surcharge on most imports applied from 24 February 2026 and expired on 24 July 2026.
How much US duty to expect
Estimates from our calculator for goods made in Australia, before any carrier or DDP-service fees. The calculator uses the normal (general) US rate: total duty = normal rate + 12.5%. The last column shows the duty if the goods qualify for AUSFTA and preference is actually claimed on the US entry (normal rate 0% + 12.5%). Ask your DDP service or courier whether it claims AUSFTA; if it does not, the general rate applies. Use the link in each row to change the price, shipping or product.
US codes, general rates and the 'Free (AU)' special rates from the official US tariff (U.S. International Trade Commission, checked 4 Nov 2026) and heading 9903.05.23 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code (Australia Post rejects anything shorter), and your exact product may sit under a different code with a different rate (for example opal doublets and triplets, plated or imitation jewellery, wool blends, or porcelain instead of stoneware). Check yours in our HS code lookup links.
Sample US duty rates in the 2026 tariff (general rate; all of these show 'Free' for AU in the special column): wool jumpers (6110.11.00) 16%; cotton T-shirts (6109.10.00) 16.5%; gold jewellery such as an opal ring set in gold (7113.19.50) 5.5%; silver jewellery (7113.11.50) 5%; leather wallets and card holders (4202.31.60) 8%; ceramic tableware such as stoneware mugs (6912.00.48) 9.8%. Cut opals not set (7103.99.10), skincare and other beauty products (3304.99.50) and candles (3406.00.00) are free under the general rate.
This guide treats US duty as a percentage of the goods' value, excluding international shipping. That is a simplification of US customs valuation; complex cases differ.
What escapes the 12.5%: macadamias, coffee, tea, spices, art, antiques, books
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Our calculator handles paintings, prints and books automatically, but does not yet flag macadamias, coffee, tea or spices, so for those items use the normal rate in the US tariff and leave out the 12.5%. Food sent to the US also has to meet US food-import rules, which this page does not cover. Goods under Section 232 sector tariffs (for example steel, aluminium or copper articles) pay those tariffs instead of the 12.5%.
U.S. note 52(b) (heading 9903.05.86) lists tariff lines excluded from the Section 301 duty. For sellers in Australia it includes macadamia nuts in shell and shelled (0802.61.00, 0802.62.00), coffee (0901), tea (0902), pepper and other spices (0904 to 0910) and paintings, drawings and other works of art, collectors' pieces and antiques over 100 years old (headings 9701 to 9706). Heading 9903.05.92 excludes informational materials such as books. There are no Australia-only exclusion headings in note 52; skincare, opals, wool and leather goods are not excluded.
Heading 9903.05.92 excludes informational materials from the Section 301 duty, "including but not limited to publications, films, posters, phonograph records, photographs, … compact disks, CD ROMs, artworks". Printed books such as manga and art books therefore pay no Section 301 duty.
Section 232 sector tariffs apply in addition, e.g. 15–50% on steel/aluminium/copper goods (by metal content tiers since 6 April 2026), 25% on certain upholstered furniture, kitchen cabinets and vanities (scheduled to rise on 1 January 2027).
Australia Post, Zonos, couriers and DDP
Postal parcels to the US must have duties prepaid (Postal Delivered Duty Paid, PDDP). In practice, sending by post with the buyer paying duty on delivery (DDU) is generally not available. DDP vs DAP explained
Australia Post resumed all postal services to the US on 7 October 2025. US duty must be paid before goods enter the US, by the sender: business customers must link a free Zonos Verified Account, and Zonos invoices the duty plus a handling fee of 10% of the duty and a flat admin processing fee; parcels not linked to a Verified Account that cannot have duty paid are returned to the sender. At the Post Office, senders of goods (and of gifts over US$100) pay the US duty plus an administration and handling fee (a percentage of the duty plus a flat fee) when they lodge. Items valued at US$2,500 or more: the receiver pays the duty. Every item needs the country of manufacture, its value and a 10-digit HS code; since 24 July 2026 6- or 8-digit codes are not accepted.
Australia Post says that from 20 January 2027 US-bound goods regulated by US partner government agencies (for example FDA for food, cosmetics and supplements, and CPSC for consumer and children's products) and goods subject to additional duties such as the forced-labour tariffs must clear through US Informal Entry Type 13, which may need extra data such as manufacturer details and product identifiers. Australia Post updated its systems on 14 October 2026; the extra information is optional from 22 October 2026 until mid-January 2027.
With a courier (DHL, FedEx/TNT, UPS and others) the courier handles the US entry; ask for its US clearance and DDP fees and enter them in the calculator, because we only include fees we can cite. How DDP and DAP compare: DDP vs DAP for marketplace sellers.
Selling on Etsy to US buyers
Etsy: US-bound orders must use DDP shipping to qualify for Etsy Purchase Protection. Etsy does not collect US tariffs itself; your carrier or DDP service does.
Etsy's international shipping help page lists DHL and TNT Australia (FedEx) as commonly used DDP carriers for sellers in Australia, and SendNow by Asendia and ShipStation as recommended third-party shipping services.
Etsy says US-bound packages need a 10-digit HTS code and EU-bound packages a 6-digit code. Without one, a package may be delayed or returned.
On Etsy labels, the customs declared value is filled in from the order total for the items (after discounts), without shipping or tax. Etsy pre-fills the customs description from your listing, but you are responsible for checking that every customs detail is accurate. Customs forms guide
With DDP, the duty in the table above is paid by you (through Australia Post and Zonos, or your shipping service), so build it into your US price or shipping rate.
Checklist before you ship from Australia to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff, then add 12.5%, unless the code is on the note 52 exclusion list (for example macadamias, coffee, tea, spices, paintings, antiques) or is an informational material such as a book.
- Remember that duty-free goods are not free any more: a candle, skincare cream or loose opal with a free rate pays 12.5%, with or without AUSFTA.
- Country of origin is where the item was made, not where you post it from. Stock you buy from overseas suppliers keeps its own origin and pays that country’s US rates.
- Use a specific description ("solid opal ring, 9ct gold", "merino wool jumper, knitted", "soy wax candle"), not "gift", "handmade item" or "jewellery".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts of US$100 or less are exempt.
- Posting with Australia Post as a business? Set up and link a free Zonos Verified Account first, or parcels may be returned to you.
- Selling food, cosmetics or children’s products? Prepare the extra product data for US Entry Type 13, mandatory from 20 January 2027.
- Send DDP so the buyer is not asked to pay on delivery.
Coming up
Mandatory electronic 'Entry Type 13' filing for postal goods that are subject to Section 201/232/301 duties (HTSUS Chapters 98/99) or regulated by a Partner Government Agency (FDA, CPSC, USDA etc.) was postponed from 22 October 2026 to 20 January 2027 (final rule published in the Federal Register on 22 October 2026). Until then the existing mail entry process continues. From 22 October 2026 CBP's optional Entry Type 13 test also accepts filings with or without complete electronic PGA data, for a temporary period.
Proposal only, not in force: on 8 October 2026 CBP published a proposed rule ('Low-Value Shipments', FR doc. 2026-20650) that would require all informal entries of goods worth US$2,500 or less to be filed electronically before or on arrival, make the new electronic Entry Type 13 the entry route for such mail shipments, add a shipper/sender data element and new bond requirements, and require consignees to use a licensed customs broker as importer of record for mail entries. Public comments are open until 7 December 2026. Nothing changes until a final rule is published.
US tariff rates have changed several times since 2025 and can change again. We record every change in the change log. Why every US order now pays duty: US de minimis has ended. Named as importer on your own DDP shipments? From 5 January 2027 see the foreign importer of record rule. Selling the other way, from the US to Australia? See US → Australia customs charges. Shipping from Australia to the UK or the EU? See Australia → UK (0% FTA duty) and Australia → EU (the €3 duty and €2 fee). Selling to Australian buyers from abroad? See Australian GST for Etsy, eBay and Shopify sellers. Other origins: Germany → US · Italy → US · France → US · Spain → US · Netherlands → US · Ireland → US · Austria → US · Poland → US · Portugal → US · Greece → US · Belgium → US · Philippines → US · New Zealand → US · Thailand → US · Vietnam → US · China → US · Japan → US · Korea → US · India → US · Türkiye → US · Hong Kong → US · Taiwan → US · UK → US · Canada → US. Selling jewellery? See jewellery import duty. Filling in a customs form? See CN22 and CN23 customs forms. Buyer returned an order? See international returns and duty refunds.
This page is general information, not legal, tax or customs advice. Tariff lists, exclusions, AUSFTA origin rules and carriers’ and marketplaces’ terms change; check the official tariff and their current pages. See the disclaimer.
Sources for this page
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- HTSUS heading 9903.05.23: Section 301 duty on products of Australia (+12.5%, general and special columns) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- HTSUS Chapter 99, Subchapter III, U.S. note 52 (Section 301 duties, exclusions and the 12.5% rule) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Notice of Actions in Section 301 Forced Labor Investigations (23 Jul 2026), Office of the U.S. Trade Representative. Accessed 4 Nov 2026. Verified
- HTSUS General Notes: general note 3(c)(i) (special program symbol AU) and general note 28, United States–Australia Free Trade Agreement Implementation Act (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Active Presidential Tariff Actions in 2026: Fact Sheet (R49481), Congressional Research Service (via EveryCRSReport). Accessed 20 Oct 2026. Partly verified
- Learning Resources, Inc. v. Trump, No. 24-1287 (20 Feb 2026), Supreme Court of the United States. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process (Interim final rule, 24 Jun 2026), Federal Register / CBP. Accessed 20 Oct 2026. Partly verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates and US–Australia FTA ('AU') special rates for the sample codes on the Australia to US page (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 4 Nov 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- US-Versand / Postal DDP, Deutsche Post DHL. Accessed 4 Nov 2026. Verified
- International post guide: United States (US tariff updates of 24 Feb and 24 Jul 2026; import duties and administration and handling fee), Australia Post. Accessed 4 Nov 2026. Verified
- US import tariff changes (resumed US services, Zonos Verified Accounts, mandatory declarations, Entry Type 13 from 20 Jan 2027), Australia Post. Accessed 4 Nov 2026. Verified
- Information for Managing International Shipments, Etsy Help. Accessed 10 Nov 2026. Verified
- Navigating Evolving Global Tariff Policies, Etsy Seller Handbook. Accessed 20 Oct 2026. Partly verified
- Indefinite Suspension of the De Minimis Exemption for Mail Shipments and New Postal Informal Entry Process; Delayed Compliance Extension (Final rule, 91 FR, 22 Oct 2026, doc. 2026-21600), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Modification of the Test of the New Electronic Informal Entry Process for Mail (General notice, 22 Oct 2026, doc. 2026-21570), Federal Register / U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- International Mail Entry Type 13 mandatory implementation date extended to Jan. 20, 2027 (14 Oct 2026), U.S. Customs and Border Protection. Accessed 22 Oct 2026. Verified
- Low-Value Shipments (Proposed rule, 91 FR 64532, 8 Oct 2026, doc. 2026-20650), Federal Register / U.S. Customs and Border Protection. Accessed 26 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.