United States: de minimis removed (29 August 2025)
The biggest change of the cycle. Effective 29 August 2025, the United States removed the duty-free de minimis exemption that had let commercial shipments valued up to USD 800 enter free of duty. From that date, all commercial parcels into the US attract duty regardless of value or country of origin — including shipments from South Africa.
What to do:
- Assume every commercial parcel to the US is dutiable, whatever its value.
- Get the HS code and value right on the commercial invoice — the duty is calculated from them.
- Tell your US recipient to expect an import charge before delivery, and decide up front whether they pay (DAP) or you do (DDP).
United Kingdom: the £135 threshold
The UK draws its line at £135 per consignment. At or below that value, UK VAT is generally collected at the point of sale (through the import VAT scheme) and no customs duty applies. Above £135, full UK import duty and VAT are assessed at the border on arrival.
European Union: €150 and IOSS
In the EU, consignments valued at €150 or less are exempt from customs duty — but VAT still applies on essentially all commercial imports. The Import One-Stop Shop (IOSS) lets a seller collect that VAT at checkout so the parcel clears without the recipient being billed on the doorstep. Above €150, full duty and VAT are assessed at import.
| Destination | Duty threshold | VAT / tax | Note |
|---|---|---|---|
| United States | No exemption (since 29 Aug 2025) | Duty on all commercial parcels | Value and origin no longer exempt |
| United Kingdom | £135 | VAT at point of sale ≤ £135; duty + VAT above | Value excludes freight |
| European Union | €150 | VAT on virtually all imports | IOSS collects VAT at checkout |
| Australia | AUD 1 000 | GST on commercial imports | GST applies below the duty line |
Full destination detail lives on our customs and documentation guide.
The constant: commercial invoice essentials
Thresholds move, but the paperwork that makes clearance work does not. Every non-document international shipment needs a commercial invoice, and the single largest preventable cause of customs holds is a mismatch between the invoice and the waybill. Each invoice must carry:
- Full shipper and recipient details, including a working recipient phone number.
- A specific description of each item — "men's cotton T-shirts", not "clothing" or "gift".
- The HS code and country of origin for each item.
- Quantity, unit value and total value, with the three-letter ISO currency code (ZAR, USD, EUR, GBP).
- Reason for export and the Incoterm (usually DAP — recipient pays duty).
HS codes matter more than ever
With low-value exemptions shrinking, the HS (Harmonized System) code is doing more work than it used to — it now determines the duty on shipments that would once have entered free. The first six digits are universal across 140+ countries; South Africa uses 8-digit codes and the US uses 10. Put the correct code on every line of the commercial invoice. If you are unsure, describe the item precisely and our customs partners can classify it. There is one piece of good news that has not changed: international courier freight remains VAT zero-rated in South Africa — destination duties and taxes are separate and fall to the importer.