E-Export Customs Guide 2025: USA Tax Compliance Manual

Guide Table of Contents

• What is an HS (GTIP) Code and Why is It Critically Important?

• What is a Product Description? What Should You Pay Attention To?

• What Do DDP and DDU Delivery Models Mean in Shipments?

• Current Taxation Structure for US Shipments

• The 20 Most Commonly Used HS Codes

• Calculating Taxes with the Navlungo US Tax Calculation Tool

• Common Customs Mistakes Sellers Should Avoid

• What Should You Do to Prevent Your Sales from Dropping?

• What Should Etsy Sellers Do to Compete After This Decision?

• Did You Listen to Our De Minimis Twitter Broadcast?

• Navlungo is by Your Side: We Are Here to Simplify the Process

Customs duties are one of the most complex and widely overlooked aspects of international e-commerce. However, changing legal regulations and the growing volume of cross-border sales no longer allow any exporter to delay addressing this issue. In particular, the US removing the De Minimis exemption has ushered in a new era for all businesses engaged in e-export.

This handbook has been prepared to explain the current customs and tax regulations in a simple and understandable language for e-exporters selling from Turkey to the US. With this guide, which teaches every topic from HS codes to DDP/DDU delivery models and new tax calculation methods from scratch, you can minimize your logistical and financial risks while increasing customer satisfaction.

Get ready for the new rules of 2025 in your export journey with the content of the E-Export Customs Guide 2025!

What is an HS (GTIP) Code and Why is It Critically Important in the New Tax System?

An HS code (Harmonized System Code) is a 6-to-12 digit code used for classifying products in international trade. It is known globally as the "HS Code" and all countries calculate customs duties based on these codes.

Countries like the US tax imported products according to their HS code. In other words, this code directly determines how much tax you will pay. Declaring an incorrect HS code poses the following risks: underpaying or overpaying taxes, product seizure at customs, delay penalties, export bans, or shipments failing to reach the buyer.

The HS code structure is as follows:

❗ Things to consider when determining the HS code: The raw material of the product, its intended use, and product type must be clearly defined. Different versions of the same product may have different codes, so caution is required. The US-compliant HS code of the product must be used.

Once the HS code is correctly determined, it must be added to the order invoice. The same code should be used for the same product in every shipment, and tax rates applicable based on the HS code should be researched beforehand.

You can calculate the taxes that will apply to your US shipments following the De Minimis decision by using the Navlungo Tax Calculation Tool.

What is a Product Description? What Should You Pay Attention To?

One of the elements that causes the most issues in customs processes is inadequate or vague product descriptions. Descriptions that do not clearly state what the product is can lead to declaration errors, delays, and even high tax penalties. For this reason, product descriptions are highly important not only on e-commerce sites but also during customs processes.

What Should You Pay Attention To?

• Avoid vague terms: Instead of using general categories like "clothing," "gift," or "accessory," detail the type and characteristics of the product.

  • ❌ Clothing → ✔️ Cotton women's t-shirt

  • ❌ Toy → ✔️ Wooden jigsaw puzzle toy

• State the material and intended use: Clearly writing what the product is made of and what it is used for facilitates customs classification.

  • ✔️ Baby pacifier made of silicone material

  • ✔️ Hair straightener with electric steel body

• Pay attention to language and spelling rules: Use clear and understandable language to avoid confusion. It is of great importance to write the product description in English.

• More information is better than insufficient information: Additional details such as the product's model number, manufacturer's name, or brand name (if any) simplify the HS determination and verification process.

This is where Navlungo's customs expertise comes into play. The guidance on your user dashboard and our support team are always by your side to ensure you enter the necessary descriptions correctly and define your HS code completely!

What Do DDP and DDU Delivery Models Mean in Shipments?

In e-export shipments to the US, the delivery model is no longer just a logistical choice, but a strategic decision that directly impacts the customer experience. At this point, two main models stand out: DDU and DDP.

What is DDU?

In this model, the seller only delivers the product to the buyer's door. However, taxes and customs clearance procedures are the responsibility of the buyer.

• The buyer pays the tax when the product arrives at customs.

• They handle customs documentation themselves or get support from the courier company.

• Because of the risk of additional unexpected costs, buyer satisfaction may decrease.

When is it preferred?
It can be preferred for small shipments or if your customer is familiar with these processes. However, unknown additional fees can lead to order cancellations.

What is DDP?

In the DDP model, the seller assumes all customs and tax responsibilities related to the product. The customer receives the product without making any additional payment.

• All taxes are calculated in advance and included in the shipping cost.

• The buyer enjoys a smooth shopping experience free of surprises.

• Brand reputation increases, and the return rate decreases.

When is it preferred?
In markets where customs regulations are strict, such as the US, DDP is recommended for brands that prioritize customer satisfaction.

🗽 Current Taxation Structure for US Shipments 2025

With the removal of the De Minimis exemption for all imports into the US as of August 29, 2025, shipments under $800 are now also subject to full customs duties. With this change, a two-tier tax system came into effect for all companies exporting to the US:

Fixed 15% General Tax: Applied to all shipments, regardless of product value.
Additional Tax Based on HS Code: An ad valorem (percentage-based) tax is levied based on the class and definition of the product. Rates can vary between 8% and 25%.

Total Tax Formula = Fixed 15% + Additional Tax Based on HS Code

⚠️ For shipments containing metal, aluminum, and steel alloys, additional taxes may also be reflected depending on the alloy ratio. This must also be considered for these shipment types.

⚠️ When selling to the US, you must take import taxes into account before setting your product sales prices. These taxes, which vary based on the HS (GTIP) code, can seriously impact your profit margin if incorrect planning is made.

The 20 Most Commonly Used HS Codes

For sellers engaged in e-export, HS (Harmonized System) codes are of critical importance to ensure each shipment is correctly classified at customs. The HS code of products affects many details, from the tax rates to be applied to the duration of customs procedures.

The following list contains 20 HS codes frequently used in the most exported product groups via e-commerce. Using these codes correctly helps prevent delays and financial surprises during the customs process.

You can calculate your HS code-based tax rates that will apply following the De Minimis decision for your US shipments by using the Navlungo US Tax Calculation Tool.

Our Navlungo Tax Calculation Tool is Live

Great news! With our brand-new tax calculation tool, we are saying goodbye to uncertainties! As Navlungo, we were once again the fastest to take action and developed the solution you need in this period. We are here to simplify the process, save you time, and keep you one step ahead.

Click to find out the US tax on your products

❗ Common Customs Mistakes Sellers Should Avoid

1. Vague or General Product Descriptions

Using only general terms like "clothing" or "gift" in product declarations can lead to both incorrect HS code determination and delays at customs. Details such as the type, class, material, and intended use of the product should always be clearly stated.

When describing your products, ask yourself these questions:

• What are the products?

• What are they made of?

• What are they used for?

The description should be specific rather than vague. If there are branded products in the package, include the brand and model number along with the description. And do not rely solely on the company's internal product code to describe the items.

2. Missing or Incorrect HS Code Entry

The HS (Harmonized System) code is vital for correctly classifying and taxing the product at customs. When the code is missing or entered incorrectly:

• Incorrect taxes may be applied

• Customs procedures may be delayed

• The product may be returned or penalties may be applied

3. Not Entering Country of Origin (COO) Information

As of 2025, declaring the country of origin is mandatory. This information determines which country's tax rate will be applied. Failure to declare it can lead to shipments being rejected or held at customs.

4. Ignoring the Difference Between DDP and DDU Models

• DDU (Delivered at Place): The buyer is responsible for taxes and customs clearance. The seller only handles transport.

• DDP (Delivered Duty Paid): The seller assumes all customs and tax processes from the start. The buyer faces no surprises.
  For sellers looking to increase customer satisfaction, DDP will be a much safer choice.

5. Shipping Prohibited or Restricted Products

Exporting certain products is prohibited or subject to licensing depending on the country (e.g., medicines, batteries, high-tech products). The customs laws of the relevant country must always be reviewed prior to shipping.

6. Surprising the Buyer with Taxes

In the DDU model, the buyer may face additional taxes when the shipment arrives at their door. This situation increases both the risk of returns and damages brand perception. Therefore, the delivery model should be clarified in advance, and shipments should be sent as DDP as much as possible.

7. Not Following Current Customs Regulations

Customs and tax rules change frequently in regions such as the US and Europe. In particular, changes like the removal of the De Minimis exemption in the US can directly affect your business model. Navlungo follows such developments closely for you. Follow Navlungo on social media channels to stay informed about these processes.

What Should You Do to Prevent Your Sales from Dropping?

1. Establishing a Company in the US with Envoyo

In this new era, establishing a company in the US has become a strategic step for e-commerce sellers, especially those exporting from Turkey to the US, to maintain their profitability.

When you establish a company in the US, you can send your products in bulk to logistics centers such as Parkpalet Warehouses, Amazon FBA, 3PL warehouses, or Walmart Fulfillment. This way, your products are stocked within the US and sales made to consumers are treated as domestic US sales. Products enter US warehouses in bulk, and sales are considered domestic US transactions. You do not have to deal with customs clearance package by package.

Establishing a company in the US has become a necessity. However, if you think this process is long, complex, and costly, you are mistaken.

With Envoyo Store:
✅ Quick US company formation in tax-friendly states like Delaware or Wyoming
✅ Support for opening a US bank account
✅ Setup support for Amazon, Etsy, and Walmart integrations
✅ Company and store management from a single dashboard

In short, you can get everything you need for e-export in a single package.

📌 You can also eliminate the customs burden, accelerate your sales, and increase your customer satisfaction by establishing your US company with Envoyo.

👉 Take a look at the details right away: Envoyo Store

2. Using ParkPalet Warehousing and Fulfillment Solutions in the US

ParkPalet's international fulfillment and US warehousing services provide a major advantage for sellers. ParkPalet stores your products in strategic US locations and delivers your orders to customers directly from within the US. This saves you from high shipping costs, customs delays, and surprise fees. Moreover, you get an end-to-end fulfillment experience in global markets thanks to comprehensive solutions covering not only storage but also order preparation, packaging, shipping, and returns management.

The whole process progresses easily as follows;

1. We pick up your products from your door and manage the entire logistics process for you.

2. With our weekly container service, we ship your products to the US by sea.

3. We unload your products into our warehouse and ship them directly to your customers as orders come in, or send them to Amazon warehouses or distributors, according to your preference.

Get in touch with us right away to get a quote or detailed information about ParkPalet's US warehousing and fulfillment services.

👉 Click here to fill out the form and we will call you back.

3. Using Navlungo Amazon Ocean Freight Service

In this new era, one of the most effective methods for sellers to maintain their profitability is Navlungo's Amazon ocean freight service. Following the removal of the De Minimis exemption, shipping small individual packages has become risky for sellers. However, thanks to Navlungo Amazon ocean freight service, you can ship your products to the US in bulk, reduce the customs burden, and make fast deliveries to your customers via Amazon FBA.

Minimizes Customs Expenses

• Instead of paying separate taxes for each package, products are cleared through customs in bulk.

• This eliminates the additional cost burden per order.

Lower Shipping Costs

• Compared to air freight, ocean freight makes unit costs much lower.

• It offers great savings for sellers shipping high volumes of products.

Improves Customer Experience

• Products stocked within the US are delivered quickly.

• The customer does not face extra taxes at the door, reducing return rates.

Gives Competitive Advantage

• Lower costs and fast delivery make your products more competitive in the market.

• You gain an advantage over competitors dealing with package-by-package shipping after De Minimis.

📦 Reduce your costs and increase your sales with the ocean freight advantage.

👉 Fill out the form now and let us call you!

What Should Etsy Sellers Do to Compete After This Decision?

Changing conditions in the e-commerce world also directly affect Etsy sellers. In particular, recent decisions force sellers who want to survive the competition to develop new strategies. At this point, the video prepared by Kerem Basalı clearly highlights the critical points sellers should pay attention to.

In the video, ways to increase store visibility, competitive pricing strategies, and practical methods that can be applied for sustainable sales performance are explained with detailed examples. This content, which is a must-watch for anyone selling on Etsy, serves as a guide to help sellers take the right steps in complex market dynamics.

Did You Listen to Our De Minimis Twitter Broadcast?

📢 The De Minimis exemption in the US has been removed!
Don't forget to listen to our broadcast where Navlungo CEO İsa Korkmaz explains the impacts of this change on e-export and the solution paths.

Navlungo CEO İsa Korkmaz follows developments in America closely and learns about changing customs and trade dynamics firsthand by constantly consulting with experts in this field. You can also follow him to better understand the processes and stay up-to-date:

• 🐦 Twitter: @isakorkmaz

• 💼 LinkedIn: İsa Korkmaz

🤝 Navlungo is by Your Side: We Are Here to Simplify the Process

The changing rules of e-export, especially customs and tax processes, can be complex and exhausting for many sellers. However, you are not alone.

At Navlungo, we work to make this process as simple and secure as possible for you.

• HS code determination,

• DDP shipping infrastructure,

• Tax calculations and pricing strategies
  We guide you through all critical steps like these and reduce your operational load.

📬 We Are Here to Keep You Updated
We closely follow all developments regarding customs regulations, tax rates, and cross-border trade, keeping you informed in a timely manner. This way, you can maintain your export operations without running into surprises.

🔔 Stay tuned:
Don't forget to regularly follow Navlungo newsletters, our social media accounts, and publications for continuously updated content on new regulations, e-export strategies, and logistics solutions.

Simplify your exports now with Navlungo