The EU killed its €150 de minimis on 2026-07-01. The US keeps Section 321 at $800 per recipient per day but the rules are tightening. UK, Canada, and Australia each have their own thresholds. Most 1688 sourcing agents silently pass duties to you — here is the actual math for each destination.
EU: €150 de minimis abolished (2026-07-01)
Before 2026-07-01, packages under €150 entered the EU duty-free and VAT-free. After that date, every shipment — regardless of value — pays VAT (typically 19–25% per member state). Below €150 you also pay a fixed €3 customs handling fee plus the 0.5–3% duty rate depending on HS code (e.g. 8481 for valves, 6109 for T-shirts). Order €500 of T-shirts → expect ~€100 VAT + ~€15 duty + ~€10 handling. The IOR (Importer of of Record) must be EU-resident; Chinese-origin sellers cannot self-clear.
US: Section 321 $800/day/recipient (with tightening)
Section 321 of the Tariff Act lets one person receive $800 worth of goods per day from outside the US without duty or formal entry. As of 2026-09, the threshold is still $800/day/recipient (NOT per package) — split into multiple packages to the same person on the same day and CBP consolidates them. Chinese-origin shipments under $800 are exempt from Section 301 tariffs but still subject to antidumping/countervailing duties for certain HS codes (e.g. aluminum, steel).
UK: £135 low-value rule (post-Brexit independent)
After Brexit, the UK runs its own VAT rules. Since 2021-01-01, all imported goods — regardless of value — pay VAT. The £135 threshold is the point at which VAT is collected AT THE POINT OF SALE (by the marketplace/platform) rather than at the border. Below £135 you still pay VAT but the seller is forced to collect it; above £135 the buyer pays at the border plus a £12 Royal Mail handling fee. Chinese-origin shipments into the UK are also subject to UK Global Tariff (0% on most clothing, 4.7% on toys).
Canada: $20 CAD low-value (duty-free but GST still applies)
Canada Post handles personal imports under $20 CAD duty-free — but GST (5%) and any applicable PST/HST (5–10% depending on province) still applies on the value + shipping. The supplier of record (you or your agent) must remit these. Above $20 CAD, duties apply per the Canada Border Services Agency tariff (typically 0–18%) plus the same GST/PST. Order $100 CAD of clothing from 1688 → expect $5 GST + $5 PST (Ontario) + ~$5 duty = ~$15 in total fees,.
Australia: $1000 AUD threshold (GST on all imported goods)
Since 2018-07-01, Australia charges 10% GST on all imported goods regardless of value — there is no de minimis for GST. The $1000 AUD threshold is for duty: below $1000, no customs duty applies for most personal imports (only GST); above $1000, full customs duty applies per the Australian Customs Tariff (0–10% on most consumer goods) plus GST. The supplier of record (your agent or you) must register for GST if your annual sales exceed $75,000 AUD.
How to choose a sourcing agent for tariff-heavy destinations
EU destinations — use Supplyia or CSSBuy: they handle EU IOR and VAT remittance natively; BuckyDrop and Superbuy pass VAT + duties as a single line item. UK — BuckyDrop has a UK warehouse option for VAT-paid stock (ship 10+ days earlier but skip customs). US — any agent works since Section 321 still applies; Supplyia bundles Section 301 compliance for goods over $800. Canada/AU — pick based on per-kg weight cost (Superbuy wins on heavy goods, Supplyia wins on small electronics). 1688CMP compares all 5 agents on every 1688 product page.