Shipping from China to the US: customs duty, Section 301 and the 12.5% tariff (2026)
For sellers shipping goods made in China to US buyers on Etsy, eBay, Amazon, Shopify or TikTok Shop, there is no duty-free limit any more: every parcel goes through US customs. Chinese goods now pay up to three layers of duty: the normal US rate, a 12.5% Section 301 duty added since 24 July 2026, and, for many products, the older China Section 301 duty of 7.5% or 25%. Here is how they stack, with worked totals for common products and an official source and date for every rule.
Calculate your own order for China → 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 of Chinese origin pay an extra 12.5% on top of the normal US duty rate under HTSUS heading 9903.05.31 ('the duty provided in the applicable subheading + 12.5%'), unless the product is covered by the exclusions in headings 9903.05.85 to 9903.05.92. U.S. note 52(a) says these goods also remain subject to any other additional duty in the same subchapter, so the 12.5% is added to the older China Section 301 duties, not instead of them.
The older China Section 301 duties still apply by tariff code (HTSUS U.S. note 20): List 1 (9903.88.01), List 2 (9903.88.02) and List 3 (9903.88.03) add 25%, and List 4A (9903.88.15) adds 7.5%; List 4B (9903.88.16) is suspended. Many seller products are on List 4A (for example cotton T-shirts and dresses, knitwear, silver and gold jewellery, imitation jewellery, candles, silk and wool scarves, tea, printed books and paintings) or on List 3 (for example leather handbags, incense and many lamps). Some are on no list, for example toys (9503.00.00), stoneware tableware (6912.00.48) and earphones (8518.30.20).
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.
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
How much US duty to expect
Estimates from our calculator for goods made in China, before any carrier or DDP-service fees. Total duty = normal US (MFN) rate + 12.5% + the older China list duty for that code. Use the link in each row to change the price, currency (CNY is available), shipping or product.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 28 Oct 2026), heading 9903.05.31 (U.S. International Trade Commission) and the China list codes in U.S. note 20 of Chapter 99 (U.S. International Trade Commission). Codes are shown at 8 digits: your declaration needs the full 10-digit code, and your exact product may sit under a different code with a different rate and a different list (for example plated or imitation jewellery, porcelain, or bags of other materials). For "Other / custom" products the calculator adds the 12.5% but not the older list duty, so check your code in Chapter 99. Check yours in our HS code lookup links.
Normal US (MFN) duty rates for the example codes: cotton T-shirts 16.5% (6109.10.00), cotton dresses 8.4% (6204.42.30), silver jewellery 5% (7113.11.50), imitation jewellery 11% (7117.19.90), leather handbags over $20 9% (4202.21.90), lamps 3.9% (9405.42.84), silk scarves 1.2% (6214.10.10), stoneware tableware 9.8% (6912.00.48); candles, toys, earphones (8518.30.20) and printed books are duty-free. China has no US trade agreement, so these are the rates that apply before Section 301.
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%, and what still pays the older list duty
Exclusions are set by tariff code, so they only help if the code you declare is listed. Being excluded from the 12.5% does not remove the older China list duty, and the other way round.
U.S. note 52(b) (heading 9903.05.86) excludes listed tariff lines from the 12.5% duty, for example tea in packs of 3 kg or less (0902.10.10, 0902.10.90) and paintings, collectors' pieces and antiques (headings 9701 to 9706). Excluded goods still pay any older China list duty: tea and paintings, for example, are on List 4A, so they pay 7.5%.
Heading 9903.05.92 excludes informational materials, such as publications and artworks, from the 12.5% duty. Printed books (4901.99.00) are still on List 4A, so books made in China pay 7.5% Section 301 duty.
A small number of narrowly described products are excluded from the older China duties under headings 9903.88.69 and 9903.88.70 (U.S. note 20(vvv) and 20(www)). These exclusions were due to end on 9 November 2026 but USTR extended all 178 of them through 9 January 2027 (notice published 10 November 2026). They cover specific product descriptions, not whole codes, so check that your exact product is described before relying on one.
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).
Post, 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
With a courier (DHL, FedEx, 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 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
Checklist before you ship from China to the US
- Find the 10-digit US code for each product and its normal duty rate in the US tariff.
- Check whether that code is on a China Section 301 list (U.S. note 20 of Chapter 99): add 25% for Lists 1 to 3 and 7.5% for List 4A.
- Add 12.5% unless the code is on the note 52 exclusion list (for example tea, paintings, antiques) or is an informational material such as a book.
- Country of origin is where the item was made, not where you post it from. Goods made in China pay these rates even if you ship them from a warehouse in another country.
- Use a specific description ("cotton T-shirt, printed", "stoneware coffee mug"), not "gift", "sample" or "accessories".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts are exempt.
- Build the full duty into your US price or shipping rate when you ship DDP, and check the 9 January 2027 end date (extended from 9 November 2026) if you rely on a product exclusion.
中文摘要
- 美国已取消800美元免税额（de minimis）：从中国寄往美国的每个包裹，无论价值多少，都要清关并缴纳关税。
- 自2026年7月24日起，中国原产商品在正常关税（MFN）之外再加征12.5%的301条款关税（HTSUS 9903.05.31）。
- 2018年起的301条款清单关税仍然有效，并与12.5%叠加：清单1至3加征25%，清单4A加征7.5%。例如：纯棉T恤 16.5% + 12.5% + 7.5% = 36.5%；真皮手袋 9% + 12.5% + 25% = 46.5%；玩具 0% + 12.5% = 12.5%。
- 茶叶、绘画、古董等列入第52条注释(b)的商品不加征12.5%，书籍等信息材料也不加征12.5%，但茶叶、书籍和绘画仍需缴纳清单4A的7.5%。
- 部分产品排除（9903.88.69、9903.88.70）已延长至2027年1月9日。
- 本页仅为一般信息，不构成法律、税务或海关建议。
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. Also selling to Europe? See China → EU duty, the €3 duty and anti-dumping and China → UK customs charges and the £135 rule. Other origins: Japan → US · Korea → US · India → US · Türkiye → US · Hong Kong → US · Taiwan → US · Vietnam → US · Thailand → US · Australia → US · 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. 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 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 9903.05.31: products of China, "The duty provided in the applicable subheading + 12.5%" (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 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 Chapter 99, Subchapter III, U.S. note 20 and headings 9903.88.01–9903.88.70 (China Section 301 lists 1, 2, 3 and 4A, and product exclusions) (2026 HTS Revision 23), U.S. International Trade Commission. Accessed 11 Nov 2026. 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 for the sample codes on the China to US page (6109.10.00, 6204.42.30, 7113.11.50, 7117.19.90, 4202.21.90, 3406.00.00, 9503.00.00, 6912.00.48, 8518.30.20, 4901.99.00, 9405.42.84, 6214.10.10) (2026 HTS Revision 21), U.S. International Trade Commission. Accessed 28 Oct 2026. Verified
- Notice of Product Exclusion Extensions: China's Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (FR doc. 2026-22925, 10 Nov 2026), Federal Register / Office of the United States Trade Representative. Accessed 11 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
- 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.