U.S. import duties starting in 2025 are a matter of great interest to Americans. Customs duties are taxes collected by the country in which the purchaser resides. Therefore, when a buyer purchases goods from an overseas direct-purchase platform and brings them into their own country, the customs duties are the responsibility of the buyer.
As of August 29, 2025, customs duties began to be imposed on goods purchased by U.S. residents from overseas online stores. Furthermore, on August 13, 2026, the U.S. Court of International Trade (CIT) upheld the abolition of the '$800 de minimis duty-free exemption.' Consequently, small-value overseas direct-purchase goods are now subject to duties based on the Harmonized Tariff Schedule of the United States (HTSUS) depending on the type of product.
However, a "bona fide gift" sent between individuals from abroad with a value of $100 or less is exempt from customs duties. To be exempt from duties on personal gifts, both the sender and the recipient must be individuals, the value of the goods must be $100 or less, and "Unsolicited Gift" must be marked on the exterior of the package. Liquor, tobacco, and alcohol-containing perfumes are exempt only up to $5.
Two Methods of Duty Payment
DDU (Delivered Duty Unpaid): This is the standard shipping method. When the goods arrive at U.S. Customs, the carrier (FedEx, DHL, UPS, or USPS) will contact the U.S. buyer to bill them for the customs duties and customs brokerage fees. The buyer must pay these charges directly before the goods can be delivered.
DDP (Delivered Duty Paid): You pay the estimated customs duties during the checkout process when ordering the goods. In this case, since the buyer has already paid the taxes at the time of purchase, the seller pays the duties to customs on behalf of the buyer through the carrier during U.S. customs clearance, so the buyer does not need to pay any duties to customs.
We do not charge an estimated duty fee to the buyer at the time of ordering. Therefore, the buyer is responsible for paying the customs duties directly. However, although our online store is operated overseas, goods shipped to U.S. delivery addresses from U.S. warehouses are, naturally, not subject to customs duties. We have several logistics centers in the U.S. that ship our products.
Example of U.S. Customs Duties [In the Case of Direct Purchase of Cosmetics]
Changes Due to the Abolition of the De Minimis Exemption: Due to changes in U.S. Customs regulations, a customs duty of approximately 15% plus customs clearance and brokerage fees apply to Korean cosmetic items.
Customs clearance and brokerage fees are the costs required for a carrier to clear goods through customs; for post office EMS or K-Packet shipments, a fee of approximately 5% to 7% of the product value is incurred.
If shipping via a private courier service (DHL, FedEx, UPS), the customs clearance fees may be higher than the price of the cosmetics themselves.
Duty-Free Entry for Personal Carry-on: If a traveler carries cosmetics in their own luggage when entering the country, a Personal Exemption is applied for up to $800 in U.S. dollars, resulting in zero cost.
Personal Use and FDA Regulations: However, cosmetics carried by a traveler must be for personal use and not for commercial sale. Additionally, they must meet the ingredient and labeling regulations of the U.S. Food and Drug Administration (FDA).
