U.S. customs regulations DAP (Delivered At Place)
2026/03/23
To Customers in the United States
Currently, shipments are made only via DHL, and
the recipient (buyer) will pay the charges later under DAP (Delivered At Place) terms. The declared currency is USD.
Previously, under the De Minimis Rule, shipments with a declared value under USD 800 were exempt from duties and taxes. However, this rule has now been abolished.
As of February 24, 2026, an
additional 10% tariff is imposed on top of the standard duty rate determined by each product’s HTS code. According to today’s news reports, this additional tariff is expected to increase to
15% in the near future.
Please note that duty rates vary depending on the country of origin, product type, and declared value. For accurate information, we recommend confirming the details with U.S. Customs in advance. Also, please be aware that if the shipment is selected for customs inspection, duty rates may be adjusted.
Below is an example of duties and fees when shipping from Japan to the United States via DHL:
Handling of Country of Origin Information:
For secondhand items that do not have an explicit country of origin stated in the product description, we declare Japan as the country of origin based on their nature as secondary distribution goods that were circulated and inspected within Japan.
Example 1:
Secondhand Clothes – USD 100.00 (15,813 JPY)
HTS Code:
6309.00.0010 – Worn clothing and other worn articles
・Standard duty rate: 0% (Duty Free)
・Country of Origin: Japan
・Additional tariff: 10%
Total duty rate: 10% (0% + 10%)
Declared value:
USD 100.00
Breakdown of Charges
Regulatory charges (L1): $1.31
Import/export duties (L2): $10.00
Duty tax processing (L3): $17.00
Total: $28.31
Example 2:
Secondhand Fashion Necklace (not contain gold) –
USD 100.00 (15,813 JPY)
HTS Code:
7117.19.9000 – Other imitation jewelry, of base metal
・Standard duty rate: 11%
・Country of Origin: Japan
・Additional tariff: 10%
Total duty rate: 21% (11% + 10%)
Declared value:
USD 100.00
Breakdown of Charges
Regulatory charges (L1): $1.31
Import/export duties (L2): $21.00
Duty tax processing (L3): $17.00
Total: $39.31
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