Customs, Duties, and Prohibited Items for China Parcels

You are the importer of record

The shopping agent buys the item, stores it in a warehouse in China, and arranges international shipping, but it is not the importer of record for your destination. The recipient is normally the party responsible for a lawful import, an accurate declaration, and any charges that customs or the carrier assess. If customs opens your parcel and finds a problem, the request for information or payment usually comes to you, not to the agent.

This is why the first step in any order is checking the destination rules before paying, not after the parcel is in transit. An agent accepting an item into a warehouse does not guarantee that customs will admit it. For the full buying sequence, see our <a href="/guides/how-to-buy-from-china/">step-by-step guide to buying from China</a>.

Three layers of rules: country, carrier, and dangerous goods

First, the destination country decides what can be imported and what taxes or duties apply. Second, carriers impose operational restrictions that can vary by line. Third, airlines and postal networks regulate dangerous goods. An item can be perfectly legal to own and still unsuitable for a particular shipping route.

Check all three layers before you order. A product that is legal in your country can still be refused by the carrier, and a product accepted by the carrier can still be refused by customs on arrival.

How duties and taxes are calculated

Customs charges are usually calculated on the transaction value of the goods, and some countries add freight and insurance to the base. Each country sets its own thresholds and rates, so there is no single answer to "how much will I pay?" The examples below are the main rules as of August 2026; always confirm on the destination authority's website before ordering.

United States: the US$800 duty-free de minimis threshold is suspended. Goods of China and Hong Kong origin lost the threshold on 2 May 2025, all other origins lost it on 29 August 2025, and on 24 June 2026 U.S. Customs and Border Protection (CBP) issued interim final rules that indefinitely suspend the de minimis exemption for both non-postal and postal arrivals. Nearly every commercial parcel from China now requires a customs entry and payment of applicable duties regardless of declared value; limited exceptions include genuine gifts valued at US$100 or less. A new postal informal entry process applies to mail shipments valued at US$2,500 or less. See our shipping to the USA guide.

European Union: consignments valued at €150 or less no longer benefit from a customs duty exemption. From 1 July 2026 a temporary flat customs duty of €3 per item applies until 1 July 2028, on top of import VAT. Parcels shipped under the Import One-Stop Shop (IOSS) regime still have VAT collected at checkout, and the €3 duty is a separate customs charge.

United Kingdom: for goods you bought yourself that are worth £135 or less and are not excise goods, the seller includes VAT in the price you pay and no customs duty is charged. Above £135, import VAT and possibly customs duty are collected by the delivery company on the goods value plus shipping and insurance. Gifts worth £39 or less are exempt from VAT. See our shipping to the UK guide.

Australia: consignments with a customs value above A$1,000 are charged GST, customs duty, and clearance fees at the border. For low-value goods (at or below A$1,000), GST is generally collected at the point of sale and no border charge applies. See our shipping to Australia guide.

Prohibited vs restricted goods

Some goods are prohibited outright: counterfeit items, drugs and drug paraphernalia, weapons, ivory and other endangered-species products, and child-exploitation material are examples. They must not be bought or shipped at all, and attempting to conceal them can turn a customs inspection into a criminal matter.

Restricted goods are different: they are legal to own but controlled. Lithium batteries, power banks, perfume, nail products, aerosols, adhesives, cosmetics, food, supplements, seeds, magnets, and sharp objects commonly face restrictions. Some need a dedicated shipping line, some need a permit, and some are refused by certain routes entirely. As an example, the Australian Border Force lists goods that require written permission before import and goods under absolute prohibition.

The practical rule: confirm acceptance with the agent's line for the exact product and destination before buying, because returns from a warehouse are time-limited and a refused item is costly to recover.

Dangerous goods and lithium batteries

Airlines follow the IATA Dangerous Goods Regulations, and postal networks have their own restrictions on items sent by air. Batteries, liquids, and powders are the categories that cause most refusals and most hidden shipments.

Never try to hide a battery, liquid, or powder inside another item. Concealed dangerous goods can be detected, and misdeclaration can lead to seizure, penalties, and a refused claim if the parcel is damaged or lost. If a product contains a battery, ask which line accepts it and whether it ships by air or by a surface alternative.

Declare accurately and keep evidence

Use a plain, specific product description and a supportable transaction value. Keep the seller invoice, payment receipt, agent order record, and a screenshot of the listing. Customs authorities can request invoices, payment records, and product links, and an organized record makes a valuation query much easier to answer.

Do not ask an agent to declare a lower value, mislabel the category, split one order into several parcels to stay under a threshold, or conceal brands. False declarations are fraud, not a "customs tip": they can result in fines, confiscation, and loss of the parcel with no claim payable.

How tax is collected on different lines

Depending on the country and route, tax may be collected at checkout, prepaid through the shipping line, assessed by customs, or collected by the final carrier at delivery with a handling fee. Terms such as DDP and "tax-free" describe how eligible charges are handled; they do not make a restricted item legal.

A genuine DDP line should state in writing how it files the entry and pays duties. A line that leaves clearance to the recipient usually produces a delivery-time bill from the final carrier. For the differences between express, economy, and DDP routes, see our China agent shipping lines explained guide.

If customs holds your parcel

A tracking status such as "held by customs" or "clearance event" does not mean the parcel is lost. The authority or the final carrier will usually contact you by letter or email with either a payment bill or a request for documents. In the UK, for example, the delivery company normally holds a parcel for about three weeks while waiting for payment, then returns it to the sender.

Respond promptly with the invoice, payment proof, and product description, and use only the official payment channels named in the notice. If the charge looks wrong, ask for the itemized breakdown in writing rather than ignoring the notice, because an unanswered hold usually ends in return or destruction. Keep the insurance terms in mind as well: our <a href="/blog/china-parcel-insurance-claims/">China parcel insurance and claims</a> guide explains what documentation is needed if a held or returned parcel leads to a claim.

Documentation checklist before you ship

Keep these in one folder per order: (1) seller invoice and listing screenshot, (2) payment receipt, (3) agent order record and warehouse photo references, (4) the final parcel declaration, (5) tracking number and line name, (6) certificates or permits for regulated products, and (7) insurance terms. Consistent documents reduce delays and make a valuation query easier to answer.

For commercial quantities, regulated goods, high values, or repeated imports, a licensed customs broker in your country is worth the fee. General website guidance cannot replace a destination-specific ruling.