Shipping from Hong Kong to the US: customs duty, the 12.5% tariff and Hongkong Post (2026)
For sellers in Hong Kong of jewellery, pearls and jade, electronics, collectibles and fashion on eBay, Etsy or their own shop, every order to a US buyer now goes through US customs, whatever its value. Goods made in Hong Kong pay the normal US duty plus 12.5% on top, but not the older China tariff lists, and smartphones, laptops and memory cards are excluded. Hongkong Post still does not accept goods for the US, so parcels go by courier. Here is how it works, with worked totals and an official source and date for every rule.
Calculate your own order for Hong Kong → 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 Hong Kong pay an extra 12.5% Section 301 duty on top of the normal US (MFN) duty under HTSUS heading 9903.05.43 (“articles the product of Hong Kong, China … the duty provided in the applicable subheading + 12.5%”). Duty-free goods pay 12.5%, and a product with a 5.5% normal rate pays 18%. Products in the exclusions of U.S. note 52 (headings 9903.05.85 to 9903.05.92) are not covered.
CBP says the older China Section 301 duties (the product lists set from 2018) apply only to products of the People’s Republic of China (country code CN): goods that are legitimately the product of Hong Kong (HK) or Macau (MO) are not subject to them. CBP adds that Section 301 duties are based on country of origin, not country of export, so goods made in mainland China and shipped from Hong Kong pay the China rates.
Hongkong Post stopped accepting postal items containing goods for the US in April 2025 (surface mail from 16 April, airmail from 27 April 2025), saying it would not collect US tariffs. Its service list of 3 September 2026 still shows the United States as “sender can only send items containing document”, with Speedpost, e-Express+, air letter and packet, air parcel and all surface mail suspended. Goods for US buyers therefore have to go by courier.
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 for goods made in Hong Kong, before any courier or DDP-service fees. Total duty = normal US (MFN) rate + 12.5%, except for the excluded codes. Use the link in each row to change the price, currency (HKD is available), shipping or product. For the excluded electronics rows the calculator would still add the 12.5% if you enter them as a custom product, so those rows have no calculator link.
US codes and rates from the official US tariff (U.S. International Trade Commission, checked 2 Nov 2026), heading 9903.05.43 (U.S. International Trade Commission) and U.S. note 52(b) (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 (for example jade jewellery up to US$40 is 3.3%, plated jewellery, smartwatches, bags of other materials). Watches are not in the table because their US duty is a mix of fixed amounts per watch and percentages. Check yours in our HS code lookup links.
Sample normal (general) US duty rates in the 2026 tariff: smartphones (8517.13.00), laptops (8471.30.01) and solid-state storage (8523.51.00) free; headphones and earphones (8518.30.20) free; toys (9503.00.00) free; cultured-pearl jewellery (7116.10.25) 5.5%; jewellery of precious or semi-precious stone such as jade, valued over US$40 per piece (7116.20.15) 6.5% (3.3% up to US$40, 7116.20.05); gold jewellery (7113.19.50) 5.5%; silver jewellery (7113.11.50) 5%; imitation jewellery of base metal (7117.19.90) 11%; leather handbags over US$20 (4202.21.90) 9%; knitted cotton T-shirts (6109.10.00) 16.5%; silk scarves (6214.10.10) 1.2%.
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.
Made in Hong Kong or made in China? Origin decides the rate
The rate depends on where the item was made, not where you post it from. A phone case, toy or garment made in mainland China and sold from a Hong Kong shop is a Chinese product: it pays the normal US duty, the 12.5% and the older China Section 301 duty for its code. See our China to US duty guide for those rates.
Since 25 September 2020, goods produced in Hong Kong must be marked with “China” as their country of origin (not “Hong Kong”) when they enter the US. CBP says this marking rule does not change the country of origin for duty purposes: Hong Kong goods are still reported with country code HK and pay the Hong Kong rates.
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.
What escapes the 12.5%: phones, laptops, memory, tea, books, art
The exclusions are set by tariff code, so they only help if the code you declare is on the list. Accessories are usually under other codes: cases, chargers, cables, earbuds and smartwatches generally pay the 12.5%. Check the exact code before you price.
U.S. note 52(b) (heading 9903.05.86) excludes listed tariff lines from the 12.5% Section 301 duty. For sellers in Hong Kong it includes smartphones (8517.13.00), laptops and other computers (8471.30.01 and most of heading 8471), computer parts (for example 8473.30.51), solid-state storage such as SSDs and memory cards (8523.51.00), computer monitors (8528.52.00), processors and memory chips (8542.31 to 8542.39) and tea (0902). These pay only their normal US rate, which is free for those electronics. Headphones and earphones (8518.30.20) and toys (9503) are not on the list and pay the 12.5%.
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).
Hongkong Post, couriers and DDP
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.
With a courier (DHL, FedEx, UPS, SF Express 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 or eBay 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
With DDP, the duty in the table above is paid by you (through your shipping service), so build it into your US price or shipping rate.
Checklist before you ship from Hong Kong to the US
- Confirm where each product was made. Made in Hong Kong: normal US rate + 12.5%. Made in mainland China: China rates, including the older Section 301 lists.
- Find the 10-digit US code and its normal duty rate in the US tariff, then add 12.5% unless the code is on the note 52(b) list (for example smartphones, laptops, SSDs and memory cards, tea) or is an informational material such as a book.
- Declare Hong Kong (HK) as the country of origin for Hong Kong-made goods, but mark the goods themselves “China” as US marking rules require.
- Use a specific description ("cultured freshwater pearl necklace, silver clasp", "jade bangle", "wireless earbuds"), not "gift", "accessories" or "electronics".
- Never mark a sale, replacement or freebie as a gift: only genuine personal gifts are exempt.
- Book a courier service with duties paid (DDP) so the buyer is not asked to pay on delivery. Hongkong Post does not accept goods for the US.
中文摘要
- 美國已取消800美元免稅額（de minimis）：由香港寄往美國的每件貨品，不論價值，都要清關並繳付適用關稅。
- 由2026年7月24日起，香港製造的貨品在美國正常關稅（MFN）之上，另加12.5%的301條款關稅（HTSUS 9903.05.43）。例如：養殖珍珠首飾 5.5% + 12.5% = 18%；耳機 0% + 12.5% = 12.5%。
- 智能手機、手提電腦、SSD及記憶卡、茶葉、書籍及藝術品不需繳付這12.5%，只付正常稅率。
- 美國海關表示，2018年起對中國貨品徵收的舊有301關稅只適用於中國內地製造的貨品，不適用於真正香港製造的貨品；但在中國內地製造、由香港寄出的貨品須按中國稅率計算。
- 香港郵政仍暫停收寄寄往美國的載有物品郵件（只可寄文件），請改用速遞公司並選擇預付關稅（DDP）。
- 本頁只屬一般資料，並非法律、稅務或報關意見。
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. Other origins: China → US · Japan → US · Korea → US · Türkiye → US · India → 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
- 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
- HTSUS heading 9903.05.43: Section 301 duty on products of Hong Kong, China (+12.5%) (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 2 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
- Section 301 Trade Remedies Frequently Asked Questions (“Are products of Hong Kong subject to the additional Section 301 duties?”), U.S. Customs and Border Protection. Accessed 2 Nov 2026. Verified
- Country of Origin Marking of Products of Hong Kong (85 FR 48551, 11 Aug 2020), Federal Register (U.S. Customs and Border Protection). Accessed 2 Nov 2026. Verified
- Frequently Asked Questions – Guidance on Marking of Goods of Hong Kong – Executive Order 13936, U.S. Customs and Border Protection. Accessed 2 Nov 2026. Verified
- Harmonized Tariff Schedule of the United States: general (MFN) rates for the sample codes on the Hong Kong to US page (2026 HTS Revision 22), U.S. International Trade Commission. Accessed 2 Nov 2026. Verified
- Answers to common questions about U.S. tariffs, Trade Commissioner Service (Government of Canada). Accessed 3 Nov 2026. Verified
- Hongkong Post suspends the postal service for items containing goods to the United States (16 Apr 2025), HKSAR Government press release (info.gov.hk). Accessed 2 Nov 2026. Verified
- Types of services currently available to various destinations (notice of 3 Sep 2026), Hongkong Post. Accessed 2 Nov 2026. Verified
- EC-Ship notice: “Suspends the postal services containing goods to the US”, Hongkong Post (EC-Ship). Accessed 2 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.