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Scope of this guide. This article focuses on shipments from EU countries to the United States to simplify the content. Rules differ for shipments originating from other countries or within the US.
The United States represents the world’s largest e-commerce market, offering substantial opportunities for EU-based businesses. Understanding US customs requirements, particularly the favorable Section 321 de minimis threshold, enables cost-effective entry into this market.

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Why ship to the USA?

The US market offers compelling advantages: Market size:
  • Largest e-commerce market globally
  • High consumer spending power
  • English-language commerce (if you support English)
  • Established payment infrastructure
Favorable regulations:
  • High de minimis threshold ($800)
  • No VAT or sales tax on imports at federal level
  • Streamlined customs for low-value shipments
  • Predictable customs procedures
Logistics infrastructure:
  • Extensive carrier networks
  • Multiple delivery options
  • Advanced tracking systems
  • Reliable delivery standards

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US customs fundamentals

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De minimis threshold: Section 321

Section 321 of the US Tariff Act allows duty-free entry for shipments valued at $800 or less: Key benefits:
  • No customs duties on qualifying shipments
  • No formal customs entry required
  • Simplified documentation
  • Faster customs clearance
  • Lower shipping costs
Requirements to qualify:
  • Shipment value must be $800 or less
  • Value is based on retail price paid by consumer
  • One shipment per person per day
  • Proper documentation must be provided
  • Shipment must not contain restricted items
Calculation example: 
Product value: $750
+ Shipping costs: $30
= Total value: $780
✓ Qualifies for Section 321 (under $800)
Section 321 is a major advantage. Most e-commerce orders fall under $800, making the US market more accessible than many other non-EU destinations. Structure your pricing to maximize orders under this threshold.

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Shipments over $800

For shipments exceeding $800: Required:
  • Formal customs entry
  • Customs bond (continuous or single transaction)
  • Customs broker services (recommended)
  • Detailed commercial invoice
  • Tariff payment based on HS code
Costs:
  • Customs duties (varies by product, typically 0-37.5%)
  • Merchandise Processing Fee (MPF): 0.3464% of value (min 27.75,max27.75, max 538.40)
  • Harbor Maintenance Fee: 0.125% (for ocean shipments)
  • Customs broker fee: $50-200+ per shipment
**Complex procedures above 800.∗∗Shipmentsoverthedeminimisthresholdinvolvesignificantlymorecomplexityandcost.Considerwhethertoservethissegmentorfocusonordersunder800.** Shipments over the de minimis threshold involve significantly more complexity and cost. Consider whether to serve this segment or focus on orders under 800.

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US tax considerations

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No federal VAT

The US does not have a federal VAT system:
  • No VAT charged on imports
  • No need to register for federal sales tax
  • Import duties (when applicable) are the main customs charge

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State sales tax

US states may require sales tax collection: Economic nexus: Many states require sales tax collection if you exceed thresholds:
  • Common threshold: $100,000 in sales or 200 transactions per year
  • Thresholds vary by state
  • Apply independently to each state
Practical implications:
  • If you exceed thresholds, must register in that state
  • Collect sales tax at checkout
  • File state sales tax returns
  • Rates vary by state (0% to ~10%)
Getting started:
  • Most small sellers start without state registration
  • Monitor sales by state
  • Register when approaching thresholds
  • Consider using sales tax automation tools (Avalara, TaxJar, etc.)
State sales tax is complex. With 50 states plus territories, each with different rules, full compliance is challenging. Many international sellers start without registration and add states gradually as sales grow.

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Customs duties and tariffs

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US Harmonized Tariff Schedule

The US uses the Harmonized Tariff Schedule (HTS) to classify products: Structure:
  • Based on international HS system
  • US uses 10-digit codes (HS is 6 digits internationally)
  • More specific than standard HS codes
Duty rates:
  • Many products: 0-5%
  • Clothing and textiles: 10-32%
  • Footwear: 5-48%
  • Electronics: Often 0-3%
Check US tariff rates

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Common duty-free products

Many product categories enter duty-free: Typically 0% duty:
  • Books and printed materials
  • Many electronics (computers, phones)
  • Certain toys and games
  • Many sporting goods
  • Industrial machinery
Often subject to duties:
  • Clothing and apparel
  • Footwear
  • Handbags and leather goods
  • Jewelry
  • Watches
  • Food products

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Section 301 tariffs

Be aware of additional tariffs on products from specific countries: China-origin goods:
  • Additional tariffs may apply (List 1-4)
  • Rates vary (7.5% to 25% additional)
  • Depends on specific product codes
  • Check current status as rates change
Other trade actions:
  • US periodically imposes additional tariffs
  • Monitor trade policy developments
  • May affect product sourcing decisions

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Required documentation

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For Section 321 shipments (under $800)

Essential documentation: Commercial invoice:
  • Seller name and address
  • Buyer name and complete US address
  • Invoice number and date
  • Detailed product descriptions
  • Individual item values
  • Total value
  • Country of origin per item
Shipping label:
  • Complete delivery address including ZIP code
  • Return address
  • Tracking number
Electronic customs data:
  • Transmitted by carrier electronically
  • Includes product details and values
  • Linked to tracking number

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For formal entries (over $800)

Additional documentation required: Required documents:
  • Power of attorney (for customs broker)
  • US customs bond
  • Complete commercial invoice with HS codes
  • Packing list
  • Entry form (filed by broker)
Product-specific documents: May be required depending on product:
  • FDA approval (food, drugs, cosmetics, medical devices)
  • FCC certification (radio frequency devices)
  • DOT compliance (vehicles, car seats)
  • CPSC compliance (children’s products)
  • Certificates of origin
Incomplete documentation causes delays. US customs processes are largely automated for Section 321, but missing or incorrect information can cause significant delays. Ensure all product data is complete and accurate.

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Practical implementation

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Product data requirements

Add this information to all products in your system: Essential fields:
  • HS code: 6-digit minimum (US HTS 10-digit for formal entries)
  • Country of origin: Where product was manufactured
  • Product description: Detailed and specific (not generic)
  • Value: Accurate retail selling price
  • Weight: With and without packaging
  • Dimensions: For shipping calculation
Recommended fields:
  • Material composition (especially for textiles)
  • Brand and manufacturer
  • Intended use
  • Product category

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E-commerce platform setup

Shopify:
  1. Enable United States in Markets
  2. Configure USD pricing
  3. Add HS codes and country of origin to all products
  4. Set up US shipping zones and rates
  5. Consider using Shopify Markets for compliance

Shopify customs setup

Configure customs information for US shipping in Shopify
 WooCommerce:
  1. Install international shipping plugins
  2. Configure USD currency option
  3. Add customs data to products
  4. Set up US shipping zones
  5. Consider tax plugins for state sales tax (if needed)

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Carrier selection

Choose carriers based on your needs: Express international carriers:
  • FedEx International, UPS Worldwide, DHL Express
  • Best for valuable or time-sensitive items
  • Excellent tracking and reliability
  • Handle customs documentation
  • Higher rates but comprehensive service
Postal services:
  • International postal services (e.g., PostNord, Bpost, Deutsche Post)
  • Most cost-effective for lighter packages
  • Longer delivery times (7-21 days typical)
  • Handoff to USPS for final delivery
  • Good for low-value, non-urgent items
Regional carriers:
  • May offer specialized routes
  • Compare rates for your specific needs

Carrier connections

Set up carriers for US shipping

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Pricing strategy

Section 321 optimization: Structure your offering to maximize sub-$800 orders: Single product under $800: 
Product: $650
Shipping: $25
Total: $675 ✓ (No duties)
Bundle pricing: 
2 items × $400 = $800
+ Shipping: $30
Total: $830 ✗ (Exceeds threshold)

Better approach:
2 items × $390 = $780
+ Shipping: $30
Total: $810 (Consider free shipping to stay under $800)
Shipping costs:
  • Build shipping into product price when possible
  • Offer free shipping above certain thresholds
  • Keep total order value below $800 for most orders

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Delivery times and expectations

Typical transit times (EU to US): Express:
  • 2-4 business days
  • DHL, FedEx, UPS express services
  • Higher cost but predictable
Standard international:
  • 7-14 business days
  • Reliable but slower
  • Good balance of cost and speed
Economy:
  • 10-21 business days
  • Postal services
  • Most economical option
  • More variable delivery times
Set customer expectations:
  • Clearly state estimated delivery times
  • Account for customs processing time
  • Provide tracking information
  • Communicate delays proactively

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Delivery considerations

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US addresses

Address format: 
Recipient Name
Street Address (number and street name)
Apartment/Suite number (if applicable)
City, State Abbreviation ZIP code
United States
Important details:
  • Use two-letter state abbreviations (CA, NY, TX, etc.)
  • ZIP code is critical for routing
  • Apartment/suite numbers prevent misdelivery
  • Validate addresses before shipping

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Delivery options

Standard delivery:
  • USPS delivers to mailboxes and doors
  • Signature usually not required for packages under certain value
  • Safe place delivery common
Signature options:
  • Available for valuable items
  • Increases delivery success rate
  • Adds cost to shipping
Hold for pickup:
  • Many carriers offer pickup locations
  • Useful for recipients without secure delivery location
  • Popular in urban areas

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Refused or returned shipments

If shipment is refused or undeliverable: Costs:
  • You pay return shipping
  • Original shipping not refunded
  • May incur additional carrier fees
  • Lost revenue and customer
Prevention:
  • Validate addresses carefully
  • Communicate clearly about delivery
  • Provide tracking proactively
  • Use appropriate delivery options

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Restricted and prohibited items

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Common restrictions

The US restricts many items: FDA-regulated products:
  • Food and dietary supplements (prior approval required)
  • Cosmetics (must meet FDA standards)
  • Medical devices (FDA clearance needed)
  • Drugs and medications (prescription drugs prohibited)
Other restricted items:
  • Agricultural products (USDA permits required)
  • Alcohol and tobacco (heavily regulated)
  • Weapons and ammunition
  • Certain textiles (country-specific quotas)
Prohibited items:
  • Counterfeit goods
  • Items violating intellectual property
  • Certain animal products
  • Hazardous materials (restrictions vary)
Check US import restrictions
Severe penalties for violations. Shipping prohibited items can result in seizure, fines, and loss of shipping privileges. Always verify products are allowed before offering US shipping.

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Product compliance

Certain products require compliance certification: FCC compliance:
  • Radio frequency devices
  • Wireless products
  • Bluetooth devices
  • Must meet FCC standards before import
CPSC compliance:
  • Children’s products
  • Must meet safety standards
  • Third-party testing required
  • Tracking labels mandatory
Energy Star:
  • Voluntary for most products
  • Required for some government sales
  • Marketing advantage

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Best practices for US market

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For successful market entry

  1. Start with Section 321: Focus on products and order values under $800
  2. Price in USD: Display US dollar prices for better conversion
  3. Use accurate HS codes: Prevents customs issues and delays
  4. Partner with experienced carriers: Choose carriers familiar with US customs
  5. Provide excellent tracking: US customers expect detailed tracking information

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For compliance

  1. Complete product data: HS codes, origin, detailed descriptions on all products
  2. Accurate valuations: Use actual selling price, not arbitrary values
  3. Monitor state sales tax: Track sales by state and register when reaching thresholds
  4. Stay updated on tariffs: Section 301 and other trade actions evolve
  5. Keep good records: Maintain documentation for at least 5 years

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For customer satisfaction

  1. Clear delivery times: Set realistic expectations (7-14 days typical)
  2. Transparent pricing: Show total cost including shipping upfront
  3. Responsive support: Handle customs questions quickly
  4. Easy returns: Consider US return options for serious market commitment
  5. Quality packaging: Ensure products survive international transit

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Cost analysis

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Example cost breakdown

Typical Section 321 shipment (€100 product): 
Product cost to customer: $110 (€100)
+ Shipping: $15-40 (depends on carrier and speed)
= Total customer cost: $125-150

Your costs:
- Product cost: €50
- Shipping cost: €10-25
- No customs duties
- No formal entry fees
= Total cost: €60-75
Gross margin: €25-40
Shipment over $800 (€900 product): 
Product cost to customer: $990 (€900)
+ Shipping: $40-80
+ Duty (example 5%): $49.50
+ MPF fee: $27.75 (minimum)
+ Broker fee: $75-150
= Total customer cost: $1,182-1,297

Significantly higher due to formal entry requirements
Section 321 provides major savings. The difference in costs and complexity between Section 321 and formal entries is substantial. Design your product offerings and pricing to maximize sub-$800 orders.

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Common challenges and solutions

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Challenge: Customs delays

Causes:
  • Incomplete documentation
  • Random inspections
  • Missing information
  • Restricted product questions
Solutions:
  • Provide complete, accurate information upfront
  • Use experienced carriers
  • Include detailed product descriptions
  • Respond quickly to carrier requests

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Challenge: Lost packages

Causes:
  • Long transit distances
  • Multiple carrier handoffs (international + USPS)
  • Address errors
Solutions:
  • Offer tracking on all shipments
  • Use reliable carriers
  • Verify addresses carefully
  • Provide insurance on valuable items

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Challenge: Customer service inquiries

Causes:
  • Customers unfamiliar with international shipping
  • Questions about customs and duties
  • Delivery time expectations
Solutions:
  • Create detailed FAQ
  • Proactive tracking updates
  • Clear information at checkout
  • Responsive support team

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Resources

US government resources: Compliance tools: State sales tax:

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Next steps

Understanding customs

Carrier connections

Shopify customs

API documentation