Import & customs guides
How import duty, taxes, Incoterms, and landed cost actually work — written by an importer, grounded in the official rules.
Customs basics
- How to calculate landed cost, step by stepHow to calculate landed cost step by step: customs value, duty, VAT/GST and fees in the right order, with a worked example.
- CIF vs FOB: which value is your import duty based on?CIF vs FOB: which value your import duty is based on, why it matters, and how the US and Australia differ from most countries.
- Import duty vs VAT/GST vs tariffs: the differenceImport duty vs VAT/GST vs tariffs vs excise — what each charge is, who levies it, the base it uses, and how they stack on your import.
- De minimis thresholds explained (and what changed)De minimis thresholds explained — the current status in the US (suspended), Australia, the UK and EU, and what it means for your parcel.
- HS codes and tariff classification: how to find your duty rateHS codes and tariff classification explained: how the code sets your duty rate, how to look it up on official schedules, common pitfalls, and binding rulings.
- Customs brokerage fees: what to expectCustoms brokerage fees explained: what a broker does, typical fee components, and how broker fees differ from government charges.
Incoterms
By country
- GST on imported goods in Australia (the VoTI explained)GST on imported goods in Australia: the 10% VoTI base, the AUD 1,000 threshold, point-of-sale GST, and which goods are GST-free.
- US Section 301, 232 and IEEPA tariffs explainedUS Section 301, 232 and IEEPA tariffs explained: how they stack on the base HTS duty, why they change, and how to find current rates.