Navigating U.S. tariffs and customs regulations

Required documents vary by many factors, such as value, type of goods, and country of origin. If you’re not familiar with international shipping, the best option is to work with a customs broker or use a tool that can help you identify what paperwork is necessary.

• FedEx® Global Trade Manager is your one-stop resource for international shipping information. This free tool helps identify necessary customs paperwork, contains snapshots of requirements for specific countries, and provides estimates for duties and taxes. (FedEx® Global Trade Manager is available only in English)
• Once you’ve completed your documents, you can submit them for free immediately to help avoid delays with FedEx^® Electronic Trade Documents.

A Harmonized System code is essentially an internationally recognized label for your product—it helps ensure that all countries can recognize what’s being shipped. You might also see a Harmonized System code referred to as HC, HTS, or commodity code. For shipments to the U.S., the HS code will be 10 digits.

A Manufacturer’s Identification code (MID code) is a shorthand reference to a manufacturer. It helps make sure government agencies understand exactly where the product originated, and it’s used as an alternative to a manufacturer’s full name and address. U.S. Customs and Border Protection (CBP) requires a MID code for every shipment to the U.S.

A MID code follows a simple formula:

[Two-letter ISO code from supplier’s country] + [First 3 letters of manufacturer’s first name (and last name if applicable)] + [First digits (up to four) of manufacturer’s street address] + [Postal code (if there’s no postal code, you can leave it out.)]

So, if you were importing from this company:

Nordic Lighting Solutions

78 Strandvej

Copenhagen, Denmark

Postal Code: DK-2100

The MID Code would be:

DKNOR0078COP2100

Background 

The U.S. de minimis provides for the duty- and tax-free entry of articles valued at $800 or less that are imported by one person on one day. Effective May 2, 2025, products of China and Hong Kong were no longer eligible for de minimis treatment and became subject to all applicable duties, taxes, and fees.

What has changed?

On July 30, 2025, President Trump issued an Executive Order (EO) titled “Suspending Duty-free De Minimis Treatment for All Countries.” This EO announced the elimination of de minimis treatment under 19 U.S.C. § 1321(a)(2)(C) for imports to the U.S., regardless of value, country of origin, mode of transportation, or method of entry. This change is effective for goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern Daylight Time on August 29, 2025. 

Effectively, low-value shipments to the U.S. will no longer be eligible for de minimis treatment and will be subject to all applicable duties, taxes, and fees to be paid in accordance with applicable entry and regular payment procedures.

Useful documents:

• De Minimis Announcement
• Customs preparation Checklist - Step by Step Guide
• Stay Compliant with Customs Documentation​
• Mastering Smooth Customs Clearance with FedEx​

FedEx^® Global Trade Manager can help you determine total landed costs for shipments. This tool is helpful if you’re regularly shipping internationally.

You can use any customs broker you want when you ship internationally with FedEx. We’re international experts who can serve as your broker, or we’ll work with your broker through FedEx International Broker Select^®.

First, it’s important to underscore that the answers to the questions “how much are the duties/taxes?” and “who gets invoiced for them?” are not determined by logistics companies like FedEx. Logistics companies facilitate the payment of required duties and taxes to the government on behalf of the seller/buyer. These are not fees TO the logistics provider, nor are they considered “shipping fees.”

 When completing an international shipping label, shipping customers can either select themselves (“the shipper”), the recipient (or “the buyer”), or a third party to be responsible for payment of any duties and taxes.

Whether or not a recipient/buyer receives an invoice for duties and taxes directly depends on what the seller chooses when setting up a shipment.   If a party is not selected on the shipping label, the recipient will default as the party responsible for paying duties and taxes.

If the shipper does not proactively inform the recipient about a responsibility to pay duties and taxes on their purchase, the recipient will be informed of the duties and taxes owed when they receive an invoice from the logistics provider.

What recipients should know:

• When making a purchase, pay attention to whether the seller has already factored duties and taxes into the transaction. Contact the seller if the responsibility is unclear to help avoid surprises.
• Upon receiving an invoice via mail, recipients can pay outstanding duties and taxes electronically, or via phone or mail. Instructions for each option are included on the invoice.

To help guard against potential customs-related scams, FedEx suggests the following:

• Be suspicious of any request for payment in order to receive a delivery, especially if it contains wording which does not seem to be appropriate.
• FedEx will not ask you to verify or provide personal information in an email or text message.

Duties and taxes are still owed on applicable packages, even if the order is returned.