Order a hand-carved tea set from an Indian seller and the checkout page tells one story about taxes. US Customs tells another: "When you buy goods from foreign sources, you become the importer," CBP's consumer guidance states. You, not the seller and not the courier, answer for the entry paperwork and for every duty, tax and fee attached to the parcel.[1] The duty-free cushion that used to absorb small parcels (merchandise valued at $800 or less) is suspended for shipments arriving by all modes and from all countries, India included.[2] What you can still control happens before you pay: what the declaration says, and which rate you have checked yourself.
You are the importer the moment you order
CBP makes no distinction between a marketplace order and an auction win: if merchandise, used or new, is imported into the United States, it must clear CBP and may be subject to duty.[1] Hiring help does not move that liability: even when a broker handles the clearance, the importer of record is ultimately responsible for the correctness of the entry documentation and all applicable duties, taxes and fees.[3] Giving misleading or inaccurate information about the nature of an item and its value is illegal, and CBP notes that it is the importer who could face legal action and fines for such a violation.[1]
What the bill is made of
The number on the bill is not the price you paid the seller. DHL's guide describes the taxable base as CIF value: the cost of goods plus insurance during shipment plus freight, which it calls the baseline used to apply most U.S. import duties, including the HTS rate (the Harmonized Tariff Schedule, the U.S. schedule that lists classification numbers for goods and their duty rates) and policy surcharges.[4] Three items valued at $300 each come to $900 in DHL's worked example, and $50 of shipping plus a further $10 charge complete that base.[4] Which rate lands on it depends on classification: the description on the declaration determines the classification number and duty rate CBP assigns on arrival,[1] and CBP's current FAQ states that duty rates are based on the HTSUS classification and the rates in effect at the time the entry is made.[2] Regulated goods carry a different kind of charge: excise duty on items such as alcohol and tobacco applies per unit rather than by value, per DHL's guide.[4] The second layer of billing depends on who clears the goods. Where a broker clears the shipment, first-time importers are often surprised by bills for duty, a CBP merchandise processing fee, and "customs fees" that are actually charges for the broker's services.[1] Mail shipments are treated differently: other than items sent by Inbound Express Mail Service (Inbound EMS), mail shipments are exempt from that merchandise processing fee, the same FAQ notes, though other fees may apply.[2]
The $800 free pass is suspended — for India too
If the guide you read last year said parcels under $800 enter duty-free, it predates the suspension. CBP's current FAQ states the suspension applies to merchandise valued at $800 or less arriving via all modes, including the international postal network, unless a separate authority grants an exception, with no carve-out by country or merchandise type.[2] India is not a carve-out. For mail shipments, that free pass is gone: the new mail informal entry process took effect July 24, 2026.[2] Gifts are the exception that survived: CBP states exemptions for bona fide gifts and travelers' personal or household articles remain unchanged,[2] and its consumer page pegs the gift allowance at $100 for articles sent as bona fide gifts from persons abroad to persons in the United States.[1] The definition has teeth, though. A bona fide gift must be given outright, without compensation. CBP's FAQ explicitly excludes articles acquired by purchase, or said to be "given" in conjunction with a purchase, such as a so-called bonus article.[2] Marking a paid order as a gift on the customs form misdescribes the shipment, whatever the checkout checkbox calls it.[2]
Where the money changes hands
For mail, the mechanics are concrete. Informal entry is generally allowed for shipments valued at $2,500 or less, subject to eligibility; formal entry is required above that line and for goods subject to quotas or antidumping and countervailing duties.[2] Under the new mail informal entry process, entry can only be made by the owner or purchaser of the merchandise, or a licensed customs broker they designate;[2] the filing carries data elements that include a 10-digit HTSUS classification, country of origin, quantity or weight, and duty rate;[2] payment goes through Pay.gov no later than the 7th day of the month after arrival;[2] and the shipment is not released from CBP custody until the entry and the required bond are in.[2] From October 22, 2026, goods claiming duty-free treatment under Chapter 98 of the tariff schedule, carrying duties under Chapters 98 or 99, claiming duty-free treatment under a free trade agreement, or subject to other government agencies' requirements are excluded from that process altogether.[2] The courier trade-off is different: the commercial service's own broker usually expedites the goods through CBP and delivers to your door, and brokers are not CBP employees.[1] The convenience arrives billed. The service will either bill you for duty it paid on your behalf or require payment on delivery,[1] and CBP warns that many people find the charges and fees higher than expected, sometimes exceeding the cost of the purchase itself.[1]
Six declaration details to set before you buy
CBP's consumer page asks you to get the following from the seller, whether or not the paperwork asks for it:[1]
- the seller's name and address;
- a full description of the items in English, which CBP calls a legal requirement (its examples run from "antique silver teapot" to "18-karat gold rope necklace");
- the quantity of each type of item;
- the purchase price in US dollars, unit price and total for like items;
- the weight;
- the country of origin of the product itself, which CBP notes is not necessarily the country where the item was purchased.[1]
That last item matters for an India order: goods bought from an Indian seller are not automatically Indian-origin goods, and the charges attach to HTSUS classification, country of origin and dutiable value, among other criteria.[2]
An inaccurate description can mean the wrong duty rate; if it looks deliberately misleading, and CBP does randomly inspect packages, goods can be seized and a fine assessed.[1] Shipments that arrive without a declaration form and an invoice may face seizure, forfeiture or return to sender.[1] When a seller offers to understate the invoice to save you the duty, CBP's page is direct that this is illegal.[1]
Insuring the parcel is the most common legal precaution against theft in transit; misrepresenting its value on the customs declaration is illegal.[1] Since most mail packages carry no tracking unless they are insured or you paid for it, a lost parcel depends on a tracer the sender initiates.[1] Before it ships, ask the seller to affix a completed CN 22 or CN 23 declaration form, obtainable at local post offices worldwide; CBP's page ties that form to faster examination of the package.[1]
Check the rate the day you check out
Duty rates are keyed to classification and to the rates in effect when the entry is made,[2] so any number quoted at checkout has a shelf life. DHL's guide points to CBP's own HTS site, hts.usitc.gov, for manually checking applicable duties and rates, and to its MyGTS tool for HS codes and estimated duties.[4] Treat a carrier's number as an estimate, not a quote: only CBP can make a final determination about what is owed.[1] Two things stay in your control: a declaration whose description, value, weight and origin match the goods, and a rate you have looked up under the correct HTS line, the product code that carries the duty rate, before the parcel moves. Budget with CBP's warning in view: courier charges sometimes exceed the purchase price itself.[1] The item price is the only customs number you will know with certainty before the parcel ships.