Customs & Import/Export Information

Customs Thresholds (De Minimis)

Countries use different low-value import rules. A threshold may affect customs duty, import tax, or declaration procedures, and those are not always the same exemption.

As of August 17, 2026, the United States no longer applies its former broad $800 duty-free de minimis treatment. The European Union applies a temporary €3 customs duty per item category to many low-value e-commerce imports, while VAT rules continue separately. The United Kingdom, Canada, and Australia each distinguish duty, tax, origin, channel, or seller-collection rules in different ways.

The value basis, shipment aggregation rules, relief exclusions, and tax treatment depend on the destination program. Do not assume one country's threshold calculation applies elsewhere.

Review the current rule before quoting landed costs or changing how goods are packaged. Splitting consignments to obtain relief can be restricted. Compare current low-value import rules →

Business & Tax Identifiers

Customs or tax authorities may require business identifiers based on the parties, customs role, destination, value, and procedure. Different countries use different systems, and one business can need more than one identifier.

The European Union uses EORI (Economic Operators Registration and Identification) numbers for businesses involved in import/export activities. The United States uses EIN (Employer Identification Number) for tax purposes, though customs may also require other identifiers. VAT (Value Added Tax) numbers are used in many countries for tax collection and customs verification.

Include identifiers on the invoice or declaration when the applicable authority or carrier requires them. The required party and field vary by transaction.

The requirements depend on shipment value, destination country, and whether you're shipping as a business or individual. Compare EORI, EIN, and VAT numbers →

Restricted & Prohibited Items

Every country maintains lists of items that are restricted or prohibited from import. Restricted items may be allowed with permits, licenses, or special documentation. Prohibited items cannot be imported under any circumstances.

Common restricted categories include alcohol, tobacco, pharmaceuticals, food products, plants and seeds, electronics with encryption, weapons, and certain chemicals. The specific restrictions vary by country. What's allowed in one country may be restricted in another.

Some restrictions are based on quantity. For example, you might be able to ship a small amount of alcohol as a gift, but larger quantities require permits. Other restrictions are absolute—certain items cannot be imported regardless of quantity or purpose.

Shipping restricted items without proper documentation results in customs holds, confiscation, or penalties. The carrier may also refuse to transport certain items, even if customs would allow them with proper documentation.

Always check destination country regulations before shipping. Carrier websites typically provide general guidance, but for specific items, consult the destination country's customs authority directly.

How This Affects Your Invoice

Customs regulations directly affect what information must appear on your commercial invoice. The invoice serves as the primary document customs uses to classify goods, calculate duties, and verify compliance.

Customs may need accurate descriptions, tariff classifications, origin, and values regardless of whether low-value relief applies. Missing or inconsistent information can lead to a request for clarification.

When business identifiers are required, verify both the number and the party it belongs to. Incorrect identifiers can trigger additional review.

For restricted items, the invoice must include any required permits, licenses, or certifications. The product description should match the documentation exactly. Discrepancies between the invoice and supporting documents cause holds.

Complete and consistent documentation helps carriers and customs authorities review a shipment. It does not guarantee clearance, and additional declarations, permits, or evidence may still be required.