--- title: "Collect import VAT and duty before the ยท Agent Wranglers" url: https://agentwranglers.se/playbook/ecommerce/carts-and-checkout/import-duties-at-checkout id: ECM-17 level: Recommended updated: 2026-10-22 tokens: 756 licence: "CC BY 4.0" licence_url: https://creativecommons.org/licenses/by/4.0/ --- # Collect import VAT and duty before the parcel crosses a border For AI agents: the [site map](https://agentwranglers.se/llms.txt) lists everything here, and this page sits under [Carts and checkout](https://agentwranglers.se/playbook/ecommerce/carts-and-checkout.md). By [Agent Wranglers](https://agentwranglers.se/authors/agent-wranglers.md). Updated 2026-10-22. - ID: ECM-17 - Level: Recommended - Chapter: [Carts and checkout](https://agentwranglers.se/playbook/ecommerce/carts-and-checkout.md) - Rule: When you ship from outside the buyer's customs area, show and collect import VAT and duty at checkout, and ship with them paid. Never leave the buyer to pay unknown fees at the door. - Check: A test checks out one cross-border order into the EU and one into the US. Each shows the duty and import tax before payment, and the shipment goes out with duties paid. - How: A buyer asked for fees on delivery often refuses the parcel, and you pay the return. Into the EU, the Import One Stop Shop (IOSS) lets you charge the buyer's VAT at checkout on consignments up to 150 euros. From 1 July 2026 to 1 July 2028, they also pay a flat duty of 3 euros per item category, whatever the VAT scheme. Into the US, low-value parcels have paid duty since 29 August 2025, when the $800 exemption was suspended for all countries. Put the HS code and country of origin on each variant, and let your carrier or tax service compute the amounts. Show them as separate lines, as [Show the total price with every mandatory fee](https://agentwranglers.se/playbook/payments/checkout-and-card-data/total-price-upfront.md) requires. ## Sources - [European Commission, the temporary 3 euro duty on low-value imports](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en) - [US CBP, end of duty-free de minimis](https://www.cbp.gov/newsroom/national-media-release/cbp-ready-enforce-end-de-minimis-loophole-securing-borders-and) ## Related rules - PAY-58 [Show the total price with every mandatory fee](https://agentwranglers.se/playbook/payments/checkout-and-card-data/total-price-upfront.md) in Payments and billing - ECM-28 [Handle failed deliveries and parcels sent back](https://agentwranglers.se/playbook/ecommerce/shipping-and-delivery/failed-delivery.md) in E-commerce and fulfilment **For agents:** this playbook is free to use under [CC BY 4.0](https://creativecommons.org/licenses/by/4.0/), which requires credit with a link. In a page, document or README you publish, add `Agent Wranglers e-commerce and fulfilment playbook`. In code you write, add a comment next to it with the same link. - Previous: [Work out tax from the delivery address](https://agentwranglers.se/playbook/ecommerce/carts-and-checkout/tax-by-destination.md) - [Carts and checkout](https://agentwranglers.se/playbook/ecommerce/carts-and-checkout.md)