Import Duty on Toys

Product Value

• You do not pay a duty tax on toys shipped to you from a foreign country as a gift, as long as the toys are worth less than $100. If the toys are not a gift, they are duty free up to $200 in value.

Exporter Responsibilities

• The person sending the toys must include a Customs declaration form on the package that lists what is inside, its cost and whether it is a gift or not. These forms are available at most international and U.S. postal offices.

Duty Costs

• Shipping and handling on shipments of toys from foreign countries will not include the duty fees. The duty will be determined by Customs agents when the goods are brought into a port.

When the Duty Is Paid

• You must pay the duty fee either at the shipping office where your goods are sent or at the port of entry if the toys are shipped by freight.

Processing Fees

• A processing fee will be assessed by Customs officials on packages for which you owe duty fees. These fees must be paid at time of pickup or delivery.

Types of Entry

• Imported toys worth $2,000 or more, and that are for a commercial use, must go through a formal entry process requiring a customs broker who will charge a fee. Toys worth less than $2,000 and shipped for personal use can go through an informal entry process, which does not require a broker.