You are charged customs duty because, when goods cross the border, the person or business receiving them is treated as the importer, and the importer owes any duty and fees on the shipment. A seller’s price that includes shipping usually does not include duty. If the carrier cleared the goods for you, its bill also adds its own fee for that service. US Customs and Border Protection (CBP) states plainly that it holds the importer, not the seller, liable for duty.
Key Takeaways
- The importer, often the buyer, is liable for duty, not the seller.
- A courier bill can combine duty, the MPF and the courier’s own clearance fees.
- The Incoterm decides who arranges and pays import costs.
- Check the HTS code, value and origin used before disputing a bill.
Why the Bill Came to You
CBP’s guidance on internet purchases explains that when you buy from a foreign source, you become the importer. A courier normally uses a customs broker to clear the parcel, pays the duty on your behalf, and then bills you or asks for payment on delivery. CBP warns that first-time importers are often surprised by charges for duty, the merchandise processing fee and “customs fees,” which are really the broker’s service charge.
Three things usually decide whether a bill arrives:
- The sales terms. Under delivered-at-place or similar terms, import costs fall on the buyer. Under delivered duty paid (DDP), the seller arranges and pays them. Our FOB vs DDP guide explains the difference.
- The product and its origin. The HTS code and country of origin set the duty rate, including any extra layers on goods from China.
- Duty-free thresholds. The US suspended duty-free de minimis treatment for low-value parcels in 2025, so small orders that once arrived free can now owe duty.
What Each Line on the Bill Means
| Line you may see | What it is | Who sets it |
|---|---|---|
| Customs duty | Tax on the import, based on the HTS code, value and origin | The tariff schedule and trade actions |
| Additional duties | Extra layers such as Section 301 on Chinese goods | USTR or presidential action |
| Merchandise processing fee (MPF) | A CBP user fee for processing the entry | Federal regulation, adjusted yearly |
| Brokerage or clearance fee | The carrier’s or broker’s charge for filing your entry | The service provider |
| Disbursement or advancement fee | A charge for paying duty on your behalf | The service provider |
| Import VAT or GST (outside the US) | Sales tax collected at the border in the UK, EU, Canada and elsewhere | That country’s tax law |
For formal entries from October 1, 2026, the MPF is 0.3464% of value with a minimum of $34.58 and a maximum of $670.86, per CBP’s fiscal year 2027 user fee notice. Brokerage fees vary by provider; ask for a written schedule before you ship.
Is the Charge Correct?
Ask the carrier for the entry details: the HTS code used, the declared value and the country of origin. A wrong code or value is the most common reason a bill looks off. If you think it is wrong, the carrier or a licensed customs broker can explain how to request a correction. Never ask a seller to understate value or misdescribe goods to lower duty. CBP notes that this is illegal and that the importer can face fines and seizure.
For a single portable charger bought online, the bill is a nuisance. For a business importing pallets, it is a planning item. Our overview of importing EV chargers into the US covers the full process, and portable charger price ranges shows why duty matters on low-priced units.
How Business Buyers Avoid Surprise Bills
- Agree the Incoterm in writing and name the importer of record.
- Get the HTS code and origin from the factory before you ship.
- Request a duty estimate from your broker for each product line.
- Budget brokerage and processing fees per entry, not just duty.
EVDANCE quotes FOB or DDP. On DDP orders the import arrangements sit with us, and on FOB orders we supply the invoice, packing list and product details your broker needs. Distributors can learn more through our distributor program. Rates and fees here are as of October 2026; confirm with your broker or the official notices before shipping.
Frequently Asked Questions
Can I refuse to pay a customs bill?
You can refuse delivery, but the goods may be returned, abandoned or held. Talk to the carrier before deciding, since storage charges can build up.
Why is the brokerage fee larger than the duty?
Brokerage is a service charge set by the carrier or broker, not by CBP. On low-value parcels it can exceed the duty itself.
Does DDP mean no duty is paid?
No. Duty is still paid; the seller pays it and usually builds it into the price.
Related Reading
- FOB vs DDP: How to Import EV Chargers From China Without Surprises
- Importing EV Chargers Into the US: Customs, HTS and Section 301
- NACS Portable EV Charger Sourcing Guide for US Importers
- Canada EV Charger Import Guide: cUL, CSA and Duties
