Cross-Border Shipping Rules and Regulations

Canada

The receiver will need to fill out a Power of Attorney (POA) document in the following instances:

• Commercial shipments
• Casual shipments valued above $3,300 CAD
• Shipments of restricted goods

Canada offers Non-Resident Importer status for businesses that obtain a Canadian Business Number. This means they can export to Canada without their receivers needing to fill out a Power of Attorney.

If the exporter doesn’t obtain Non-Resident Importer status, the shipment receiver will be contacted to designate a customs broker.

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Mexico

There are specific rules for shipping consumable goods to Mexico. Your recipient will need to obtain a pre-permit from the Health Ministry to receive items sent to Mexico for human consumption.

• Medicine: Mexican customs requires the receiver to obtain a permit from the Health Department for products regardless of whether they are shipped from a company or an individual. Such items are not authorized to be exported via UPS Worldwide Standard to Mexico.
• Food: A permit is required to ship non-perishable foods to Mexico. Prior to shipping, the permit must be obtained by the receiver from the Department of Health in Mexico. Food sold as sweets have additional taxes imposed by the government

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Latin America

To clear customs, most countries in Latin America need the receiver’s TAX ID or identification number.

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European Union

VAT
Familiarize yourself with VAT regulations and the required registration process to get to the Import One Stop Shop (IOSS) platform for goods valued up to €150.

EORI Number
Europe-based businesses generally need to register for an Economic Operators Registration and Identification (EORI) number. Private individuals don’t always have to.

When exporting to the EU, the shipper will need to provide either the receiver’s EORI number (if applicable) or tax ID number:

• Bulgaria, Czech Republic, Greece, Lithuania, Romania, and UK require shippers to provide the recipient’s EORI number
• Most EU countries that do not require the consumer to have an EORI number will request the recipient’s tax ID number instead

ICS2
The EU has implemented a new release of the customs pre-arrival security and safety program, Import Control System 2 (ICS2). You can read more about ICS2 here.

To ensure compliance and a fast and efficient clearance process, it is recommended to provide:

• A 6-digit Harmonized System (HS) code for every item – we can help you determine your HS code
• Your EU receiver’s EORI number (if applicable)
• An accurate description of the goods you are shipping – This should answer what is the item you are shipping, what it is made of and what it is intended for.

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United Kingdom

All shipments of £600 GBP or more require an EORI number. For shipments valued less than £600 GBP, a temporary VAT number can be used.

Shippers do not need an EORI number if they are moving goods that are

• not controlled goods, AND
• for personal use only

Returns: Goods returned to the UK within two years can be done without duty and VAT, provided the item is in the same state as at the time of export

ICS2
Recent changes to the European Union’s Import Control System 2 (ICS2) does not impact most of the U.K. (England, Scotland, and Wales). However, if shipping to Northern Ireland, then data must be submitted as if the goods were going to an EU member state. This is due to there not being any border or customs clearance between Northern Ireland and the Republic of Ireland, which is an EU member

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China

EEI Electronic Export Information (EEI) filing is required for all shipments to China, regardless of value, and require an Export Commerce Control Number

Customs Clearance Process All shipments require an Importer/Exporter Customs Registration Code (a 10-digit customs code) except:

• documents
• personal effects

It is especially important to have a detailed product description for shipments to China as China Customs has reinforced strict declaration.

Gifts
Gift exemptions are permitted on a case-by-case basis between individuals only. In order to clear customs, the shipper’s passport or the receiver’s China compulsory certificate (CCC) is required.

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India

Gifts and Samples

• Samples must be below 10,000 INR in value to file for duty free clearance. The term “sample” must be mentioned in the invoice for shipment.
• All shipments of gifts are subject to duties and taxes.

Shipping Medical Products All medical products, devices, and supplies, including diagnostic kits, will require a No Objection Certificate (NOC) from the Health Department.

Shipments of medicine and vitamins require a No-Objection Certificate from the Assistant Drug Controller. Nutritional supplements require a NOC issued by the Drug Controller.

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Thailand

Effective July 5, 2024, the Thai Customs Department has commenced collecting 7% value-added tax (VAT) on imported goods into Thailand with a value ranging from 1 THB to 1,500 THB per package.

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