Selling abroad: the basics for small sellers

General information, not legal, tax or customs advice. Last updated 28 September 2026.

Small sellers can sell abroad without a customs broker, but each country has its own rules for exports, import taxes and paperwork. This page covers the basics for five markets and links to the official source for each. Thresholds change, so check the linked page before you rely on a figure.

United States

• Exports: file Electronic Export Information (EEI) through the Automated Export System (AES) when the value of goods under one Schedule B number is over $2,500 in a shipment, or when an export licence is needed.
• Imports: US Customs and Border Protection sets the rules. The duty-free treatment of low-value shipments changed in 2025, so check CBP’s current guidance before promising US customers “no duties”.
• Tariff numbers: use the Harmonized Tariff Schedule search.

• U.S. Census Bureau: export filing (AES)
• U.S. Customs and Border Protection: basic importing and exporting
• U.S. International Trade Commission: Harmonized Tariff Schedule search
• International Trade Administration (trade.gov)

United Kingdom

• Exports: follow GOV.UK’s step-by-step guide. Your carrier or a customs agent usually makes the export declaration for you, using the commodity code and value you give them.
• Selling to UK consumers from abroad: for consignments worth £135 or less, the seller (or the online marketplace) charges UK VAT at the point of sale and must be registered for UK VAT. Above £135, import VAT and any duty are paid at the border.
• Commodity codes, duty and VAT rates: the UK Trade Tariff.

• GOV.UK: export goods from the UK, step by step
• GOV.UK: VAT and overseas goods sold directly to customers in the UK
• GOV.UK: Trade Tariff, commodity codes, duty and VAT rates

European Union (IOSS)

• All commercial goods imported into the EU are subject to VAT, whatever their value.
• For consignments worth €150 or less sold to EU consumers, you can register for the Import One Stop Shop (IOSS). You then charge the customer’s EU VAT at checkout and declare it monthly, so the customer pays nothing more on delivery.
• The EU agreed to start charging customs duty on low-value parcels from 1 July 2026. Check the Commission’s low-value consignments page for the rules that apply today.
• Commodity codes and duty: TARIC.

• European Commission: the VAT One Stop Shop, including the Import One Stop Shop (IOSS)
• European Commission: customs formalities for low value consignments
• European Commission: EU customs tariff (TARIC)

Canada

• Imports: goods imported for sale are commercial goods. They need a customs declaration and may owe duty, GST/HST and provincial taxes, collected by the Canada Border Services Agency or the carrier acting for the importer.
• Exports: most exports to countries other than the United States need an export declaration when the value is C$2,000 or more.

• Canada Border Services Agency: importing commercial goods
• Canada Border Services Agency: exporting commercial goods

Australia

• Selling to Australian consumers: overseas businesses with Australian GST turnover of A$75,000 or more must register and charge GST on goods worth A$1,000 or less that they sell to consumers in Australia.
• Exports: goods worth A$2,000 or more generally need an export declaration.

• Australian Taxation Office: GST on low value imported goods
• Australian Border Force: importing, exporting and manufacturing

What this page does not do

It does not calculate duty or find HS codes; the government tools linked above do that, and they are free. It is general information, not tax or customs advice.

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