This page is a general guide to how the United States may charge duty and tax on a parcel shipped from Japan through a proxy or forwarding service. It is an estimate and a plain-language overview only. It is not legal or tax advice. Rules change, and the figures your carrier or U.S. Customs and Border Protection (CBP) actually applies may differ. Always verify current rules with U.S. CBP before you rely on any number.
Important: U.S. import rules changed recently. The de minimis exemption that previously let low-value parcels enter duty-free was suspended in 2025 (effective 2025-08-29). Because rules in this area are shifting, treat everything below as an estimate and confirm the current position directly with U.S. CBP before ordering or shipping.
What changed with de minimis
For years, most shipments valued at or under USD 800 could enter the United States free of duty under the "de minimis" rule. That exemption was suspended in 2025, with the change taking effect on 2025-08-29. In practice this means duty can now apply from the first dollar of value, even on small, inexpensive parcels that would previously have passed through free. The exact duty rate is not a single flat number: it depends on how the product is classified under the Harmonized Tariff Schedule (HTS) of the United States, and classification is often the hardest part to predict for a non-expert.
How CBP assesses value
Duty is generally calculated on the customs value of the goods, which is usually based on the price paid or payable for the item. Depending on the situation, freight and insurance may be treated separately, but you should not assume shipping is always excluded. When you buy through a proxy, the declared value normally reflects what you paid for the goods themselves. Under-declaring value is not a safe strategy and can cause seizures, penalties, or delays. As an estimate, start from the honest item price and expect duty to be a percentage of that value determined by the HTS classification.
Courier brokerage and disbursement fees
Beyond the duty itself, express couriers frequently add their own charges for clearing the parcel and advancing the duty on your behalf. These are often called brokerage, customs clearance, advancement, or disbursement fees. They are set by the carrier, not by CBP, and they can be a flat fee, a percentage of the duty advanced, or a combination. For a low-value item, these carrier fees can be a large share of the total you pay at delivery, so include them in any estimate rather than looking at duty alone. Your choice of shipping method affects both speed and these clearance costs; our EMS vs DHL vs surface comparison explains the trade-offs.
No federal VAT, but state use tax may apply
The United States does not levy a federal value-added tax (VAT) on imports the way many other countries do. That is different from, for example, Canada, where federal and provincial sales taxes apply at the border; see our Canada guide for that contrast. However, "no federal VAT" does not mean tax-free. Individual states impose sales and use tax, and a use tax obligation can apply to goods you bring or import into your state for use there. Whether and how this is collected varies by state, so treat any state-level tax as a separate item to check locally.
How to estimate
As a rough approach: take the honest item value, apply an estimated duty percentage based on the product's likely HTS classification, then add the carrier's brokerage or disbursement fees, and finally consider any state use tax that may apply where you live. Because the HTS rate and the post-2025 rules are the biggest unknowns, treat the result as a ballpark only. Our landed-cost calculator can help you model these components together.
Every figure here is an estimate and a general guide, not advice. Duty rates, classifications, and the status of the de minimis suspension can change. Before you commit to a purchase or shipment, verify the current rules and rates with U.S. CBP.