Use this free cross-border tariff lookup guide to find HS codes, duty rates, de minimis thresholds, and calculate landed cost for ecommerce shipments in 2025–2026.
Published:
October 26, 2026
Author：
Yi Cui
Enter HS code and destination. Get duty rate, applicable taxes, and de-minimis threshold — updated for 2026 trade shifts.
Cross-border duty miscalculation is one of the top reasons ecommerce sellers lose margin or face cart abandonment at customs. When a customer is hit with an unexpected duty bill upon delivery, the package is often refused, leaving the seller to absorb the cost of return shipping, lost inventory, and a damaged brand reputation. According to recent trade data, global tariffs rose substantially in 2025, driven largely by trade tensions and reciprocal actions [1].
Many sellers assume de minimis thresholds protect them from these costs. However, post-2025 US rule changes and pending EU reforms have dramatically narrowed that assumption. The era of widely accessible de minimis thresholds, like the former $800 limit in the US or the €150 limit in the EU, is coming to an end [2]. In our experience at Branvas, we often see brand founders pricing their products without ever accounting for the destination country's import VAT — and then getting blindsided when their customers receive a customs bill.
To navigate this complex landscape, we developed the Branvas Landed Cost Clarity Framework™ — a proprietary 4-step model for calculating total landed cost before you ship.
This framework ensures you account for every variable, protecting your margins and providing a seamless experience for your customers.
The Harmonized System (HS) is an international 6-digit classification system managed by the World Customs Organization (WCO) [3]. It standardizes the classification of traded goods globally. Individual countries then extend these codes to 8, 10, or 12 digits for their national tariff schedules, such as the Harmonized Tariff Schedule (HTS) in the US or the Combined Nomenclature (CN) in the EU.
Let's walk through classifying a piece of jewelry, such as a gold-plated brass necklace. You start in Chapter 71, which covers natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin [4]. Depending on the exact material composition, the necklace might fall under HS code 7117.19 (imitation jewelry, of base metal) or 7113.19 (articles of jewelry of other precious metal) [5].
Getting this wrong is costly. Classifying a jewelry item incorrectly, for example under Chapter 83 (miscellaneous metal articles), can trigger a different duty rate. Customs authorities use AI-driven risk assessments to flag discrepancies, and misclassification can lead to customs audits, back-duties, shipment holds, and severe penalties [5].
This reference table covers the most important destination markets for ecommerce sellers. Rates are for reference only. Always verify with official government tariff databases or a licensed customs broker before shipping.
| Country / Region | Applicable Duty Rate Range (jewelry/accessories — HS 7113–7117) | Import VAT / GST Rate | De Minimis Threshold (duty-free below this value) | 2025–2026 Change Flag | Key Notes |
|---|---|---|---|---|---|
| United States | 5.5% - 11% (Base) + Section 301 tariffs where applicable [5] | 0% Federal (State sales tax applies) | $0 (Suspended Aug 2025) [6] | De minimis exemption suspended for all countries (Executive Order 14324) [6] | All imports now subject to duties and taxes. |
| European Union | 2.5% - 4% (Precious) up to 17% avg [5] [7] | 17% - 27% (Varies by member state) [7] | €150 (Under reform) [8] | Proposed elimination of €150 de minimis by 2026-2028 [8] | IOSS system used for VAT collection on low-value goods. |
| United Kingdom | 0% - 25% [9] | 20% Standard [9] | £135 [10] | Post-Brexit duty schedules apply | VAT collected at point of sale for goods under £135. |
| Canada | 0% - 8.5% [11] | 5% GST + Provincial taxes [10] | CAD $20 (Standard) [10] | CUSMA goods enjoy CAD $150 threshold [10] | Very low standard threshold means most imports are taxed. |
| Australia | 0% - 5% [11] | 10% GST [10] | AUD $1,000 [10] | Vendor collection model for GST on low-value goods [10] | GST applies to all goods via vendor collection if turnover exceeds AUD $75k. |
| Japan | Varies (Generally low) [11] | 10% Consumption Tax [10] | ¥10,000 [10] | No practical duty-free threshold for commercial goods | Consumption tax applies broadly. |
| UAE | 5% Standard [12] | 5% VAT [13] | AED 1,000 [7] | Unified GCC framework updates [7] | 0% VAT on investment gold, 5% on jewelry [13]. |
| Brazil | Varies (Often high) | Varies (ICMS, IPI, etc.) | USD $50 (B2C only) | Compliance programs tightening | Complex tax structure requires careful calculation. |
| Mexico | Varies | 16% IVA | USD $50 | CUSMA rules apply for North American trade | High duties on non-treaty imports. |
| South Korea | Varies | 10% VAT [10] | USD $150 (Non-US) / $200 (US) [10] | B2C only threshold [10] | Strict enforcement on personal use limits. |
| India | 6% (Reduced from 15% in 2024) [11] | 3% GST (Jewelry) | INR 0 | Significant duty reduction in 2024 [11] | Reduced duties aim to boost domestic demand. |
| Singapore | 5% Standard [14] | 9% GST [14] | SGD $400 [10] | Low-value goods tax applies [10] | GST increased to 9% recently. |
De minimis is the threshold below which imported goods are exempt from customs duties and certain taxes. For years, generous de minimis thresholds powered the rapid expansion of cross-border ecommerce. However, governments worldwide are now lowering or eliminating these thresholds, driven by pressure from domestic retailers and the need to manage massive parcel volumes.
In the United States, Executive Order 14324, effective August 29, 2025, suspended duty-free de minimis treatment for shipments from all countries [6]. Previously set at $800, this suspension means every commercial shipment entering the US is now subject to applicable duties and taxes [6]. The European Union is also moving forward with its Customs Reform package, which proposes eliminating the €150 de minimis threshold for ecommerce parcels by 2026-2028 [8]. Other nations, including the UK, Australia, and Canada, maintain their own specific thresholds and collection models, often shifting the tax burden to the point of sale [10].
The de minimis era that powered the rise of ultra-low-cost ecommerce platforms is functionally over for US-bound goods. But many ecommerce sellers sourcing from other countries still have legitimate tariff advantages. Knowing which country your goods originate from — not just where they ship from — is now one of the most important logistics decisions a brand can make.
To price your products profitably, you must calculate the total landed cost. The formula is:
Total Landed Cost = Product Cost + Shipping + Insurance + Import Duty + Import VAT/GST + Customs Broker Fee + Last-Mile Delivery + Currency Conversion Costs
Let's look at a fully worked numerical example for a set of 3 gold-plated brass earrings (HS Code 7117.19) shipped to the United States, comparing China and Vietnam as origin countries.
| Cost Component | Scenario A: China Origin | Scenario B: Vietnam Origin |
|---|---|---|
| Product Cost | $45.00 | $48.00 |
| Shipping & Insurance | $15.00 | $15.00 |
| Customs Value (CIF) | $60.00 | $63.00 |
| Base Import Duty (11%) | $6.60 | $6.93 |
| Section 301 Tariff (e.g., 25%) | $15.00 | $0.00 |
| Import VAT/GST (US) | $0.00 | $0.00 |
| Customs Broker Fee | $5.00 | $5.00 |
| Last-Mile Delivery | $8.00 | $8.00 |
| Total Landed Cost | $79.60 | $67.93 |
At Branvas, when we help brand founders map their unit economics, landed cost is always the first calculation we run — because it's the only way to know if your retail price is actually profitable at scale.
Want to skip the spreadsheet math? Branvas handles product sourcing, international logistics, and blind fulfillment — so your landed cost is already factored in. Explore how it works →
The trade landscape shifted dramatically in 2025. Here are the key changes affecting ecommerce sellers:
| Change | Status | Impact Level | Who It Affects Most | Recommended Action |
|---|---|---|---|---|
| US De Minimis Suspension | In Effect | High | Dropshippers, B2C sellers to US | Factor duties into all US pricing; utilize DDP shipping. |
| EU €150 De Minimis Removal | Proposed (2026) | High | B2C sellers to EU | Prepare for IOSS registration and point-of-sale duty collection. |
| US Section 301 Tariffs | In Effect / Fluctuating | High | Brands sourcing from China | Diversify sourcing to Vietnam, India, or Thailand. |
| Strict Origin Enforcement | In Effect | Medium | Brands using multi-country assembly | Ensure clear documentation of substantial transformation. |
| Product Type | HS Code (6-digit) | US HTS Code (10-digit) | General Duty Rate (US) | EU Duty Rate | Notes / Watch-outs |
|---|---|---|---|---|---|
| Fine jewelry (gold) | 7113.19 | 7113.19.2900 | 5.5% [5] | 2.5% - 4% [5] | Requires metal purity certification. |
| Fine jewelry (silver) | 7113.11 | 7113.11.5000 | 6.3% | 2.5% - 4% | Often subject to different rates than gold. |
| Imitation jewelry (base metal) | 7117.19 | 7117.19.9000 | 11% [5] | Varies | Includes gold-plated brass. |
| Imitation jewelry (plastic) | 7117.90 | 7117.90.7500 | Varies | Varies | Ensure no precious metal content. |
| Watches | 9102.11 | Varies | Varies | Varies | Complex classification based on movement and case. |
| Leather accessories (bracelets) | 4202.31 | Varies | Varies | Varies | Check for exotic leather restrictions (CITES). |
| Gemstone jewelry | 7113.19 | Varies | Varies | Varies | Value of stones impacts classification. |
| Pearls | 7116.10 | Varies | 3.3% - 5.5% | Varies | Differentiate between natural and cultured. |
| Packaging (jewelry boxes) | 4202.92 | Varies | Varies | Varies | Often classified separately from the jewelry. |
At Branvas, our catalog spans fashion jewelry and accessories across multiple HS chapters. If you're building a private-label jewelry brand, correct classification from day one protects you from back-duty exposure as you scale. Browse the Branvas product catalog →
Country of origin is not simply where the product is shipped from; it is where the product underwent its last "substantial transformation" [16]. This means the good underwent a fundamental change in form, appearance, nature, or character.
Brands can legally reduce tariff exposure by shifting sourcing from high-tariff origins (like China, subject to Section 301 tariffs) to low-tariff origins (like Vietnam, India, or Thailand). Reshoring hype aside, the most cost-effective legal strategy for most small ecommerce brands isn't manufacturing in the US — it's intelligently selecting the right origin country based on destination market tariff profiles.
| Origin Country | US Duty Rate (Jewelry) | Section 301 Risk | De Minimis Eligibility (US) | Lead Time | MOQ Flexibility | Quality Tier |
|---|---|---|---|---|---|---|
| China | Base + 25%+ | High | None | Fast | High | Broad |
| Vietnam | Base (e.g., 11%) | Low | None | Medium | Medium | Good |
| India | Base (e.g., 5.5%) | Low | None | Medium | Medium | Excellent (Fine) |
| Thailand | Base | Low | None | Medium | Low | Excellent (Silver) |
| Turkey | Base | Low | None | Medium | Medium | Good (Gold) |
Branvas sources private-label jewelry across multiple origin countries to give brand founders tariff-smart flexibility. See how Branvas works →
An HS (Harmonized System) code is a standardized 6-digit international numerical method of classifying traded products, managed by the World Customs Organization. Countries add digits (up to 10 or 12) for their own tariff schedules. To find the right code, you must determine the exact material composition and function of your product. For jewelry, this usually means navigating Chapter 71 to distinguish between precious metal jewelry (7113) and imitation jewelry (7117).
To calculate import duties and taxes, first determine the customs value of your shipment, which is usually the CIF value (Cost of goods + Insurance + Freight). Multiply this value by the duty rate associated with your product's HS code and country of origin. Then, calculate the import tax (like VAT or GST) by applying the tax rate to the sum of the customs value plus the calculated duty.
The de minimis threshold is the value below which imported goods are exempt from customs duties. As of August 29, 2025, the United States suspended the duty-free de minimis exemption for shipments from all countries, including China, via Executive Order 14324. Therefore, it no longer applies, and all commercial shipments entering the US are subject to duties.
Import duty is a tax applied at the border based on the product's classification (HS code) and origin, designed to protect domestic industries. VAT (Value Added Tax) and GST (Goods and Services Tax) are consumption taxes applied to the total landed value of the goods (including the duty). You do not always pay all three; a country will typically charge either VAT or GST, not both, and duties only apply if the goods are not exempt under a trade agreement or threshold.
The suspension of the US de minimis threshold means that small ecommerce sellers and dropshippers can no longer import low-value goods duty-free. This significantly increases the landed cost of products, squeezing profit margins. Sellers must now accurately classify all goods, calculate duties into their pricing models, and consider diversifying their sourcing away from high-tariff countries to remain competitive.
Navigating cross-border trade in 2025 and beyond requires precision. You must classify your products correctly, understand that the de minimis safety net is largely gone, calculate your full landed cost accurately, and choose your sourcing origin strategically. Relying on the Branvas Landed Cost Clarity Framework™ ensures you account for every variable before your product ships.
If you're building a jewelry or accessories brand and want to launch without navigating tariffs, sourcing, or fulfillment alone — Branvas is built for exactly that. We handle private-label product sourcing, packaging, and blind fulfillment, so your landed cost is predictable from day one. Launch your brand with Branvas →
Already selling and want to scale? See Branvas for ecommerce sellers →
[1] Global Trade Update (January 2026): Top trends redefining global trade - UNCTAD, 2026
[2] De Minimis Tariff Exemption Explained: What Ecommerce Brands Need to Know - Passport Global, 2026
[3] HS Nomenclature 2022 edition - World Customs Organization, 2022
[4] Harmonized Tariff Schedule of the United States (2025) Chapter 71 - USITC, 2025
[5] The Ultimate Guide to HS Code for Jewelry: 7113 Classification, Duties, and Compliance - FreightAmigo, 2026
[6] E-Commerce Frequently Asked Questions - U.S. Customs and Border Protection, 2026
[7] Country Comparison: Customs Fee Structures in 2025 - FreightAmigo, 2026
[8] De Minimis Is Ending in the EU: What Ecommerce Brands Need to Know - ShipperHQ, 2026
[9] UK Import Duties and Taxes: VAT and Other Fees - DHL, 2026
[10] Customs Duties & Import Taxes Guide: Canada, EU, Australia & Asia (2026) - Forwardme, 2026
[11] Import Duties on Jewelry: A Global Perspective - Riyo Gems, 2025
[12] UAE Import Tax Calculator & Exemptions 2025 - DGTX, 2025
[13] VAT on Gold in UAE: Rates, Exemptions and Rules - ClearTax, 2026
[14] Guide to Singapore's Import Duties and Taxes - DHL, 2025
[15] How to handle US-China tariffs and the end of de minimis - Avalara, 2025
[16] Rules of Origin: Substantial Transformation - International Trade Administration, 2025
