Shipping to the U.S.? Let Us Guide You

Planning on shipping to the U.S.? 2025 has seen many changes in cross-border shipping, requiring individuals and small business owners to adjust. New requirements on duties, documents, food, and more are now in place for all shipments destined for the U.S., regardless of whether the recipient is a business or a person, due to a change in governmental policy (and have not been enacted by courier companies).

Below, we highlight key changes and provide guidance to navigate them, including:

• The elimination of the De Minimis Threshold
• Updated recipient information requirements
• Updated package content requirements
• Required forms for U.S. shipments

The information provided is intended as general guidance only. It does not guarantee delivery outcomes or prevent the application of duties, taxes, or fees imposed by U.S. Customs & Border Protection (CBP) or other external authorities.

1. Elimination of the De Minimis Threshold

Previously, shipments valued at $800 USD or less could enter the U.S. duty-free. This threshold has now been removed. For shipments to the U.S., this means:

• All shipments must include complete and accurate documentation
• All shipments are subject to duties, taxes and brokerage fees
• CUSMA-eligible goods must include proper documentation to qualify for reduced duty charges.

2. Updated Recipient Information Requirements

Documentation must now include specific details about the recipient:

• Full address, phone number, and email address.
• For businesses: the business’s tax ID number.
• For U.S. residents receiving a package in the U.S.: Social Security Number (SSN). *
• For Canadian residents receiving a package while in the U.S.: Social Insurance Number (SIN). *

* The UPS Store locations in Canada operate in compliance with the Personal Information Protection and Electronic Documents Act (PIPEDA) and applicable provincial privacy legislation. In the case of a shipment destined for an individual in the US, once the delivery has been successfully completed, the personal information that was required to be collected (SSN, SIN) will be securely shredded and destroyed.

3. Updated Package Content Requirements

Accurate documentation of the contents is now more important than ever:

• Each item must include a detailed description and its country of origin (where the item was manufactured, not purchased).
• Each item must include the Harmonized Tariff Schedule (HTS) code for U.S. shipments—a 10-digit code (6-digit international HS code + 4-digit U.S.-specific code). Tools are available online via the U.S. International Trade Commission or the U.S. Census Bureau to help identify the correct code.
• Full disclosure of all items is required. Not adhering to this requirement may significantly delay or halt the successful delivery of your package altogether.

4. Required Forms for U.S. Shipments

All shipments must include the necessary forms, fully completed:

• Commercial Invoice: Required for all commercial shipments, including details such as product name, country of origin, and materials.
• Additional forms may apply, depending on the items being shipped, as examples:
  • Personal items: Shipping personal items such as household goods, clothing or other personal effects? Form 3299 (Declaration for Free Entry of Unaccompanied Articles) will be required to import these items into the United States. Note that personal effects are duty-free only to a value of $200 USD. Even so, additional duties may be applied at the discretion of US Customs and Border Protection.
  • Textiles: A textile declaration form is required for goods over $250 USD (or under in certain circumstances) to declare origin, manufacturing process, and fiber content.
  • Certificate of Origin: will be needed to claim preferential treatment under free trade agreements and must detail the origin of goods.

Additional Tips

Given the season, here are some additional tips worth considering if shipping a package to a resident (Canadian or American) in the U.S., outside of what is noted above.

Unsolicited Gifts

When sending gifts to a recipient in the U.S. (Canadian or American), keep these points in mind:

• Value: The total value of the gifts must be USD $100 or less per recipient, per day. If the value exceeds this, the entire shipment may be subject to duties.
• Sender/Recipient: The shipment must be from one individual to another. Business-to-business shipments are not eligible for the gift exemption.
• Declaration: The words “Gift Shipment” or “Unsolicited Gift” must be clearly stated on the commercial invoice.
• Detailed description: The invoice must include a detailed description and the value of each item.
• Contact information: Both the sender’s and the recipient’s phone numbers and addresses are required.
• Consolidated shipments: If a package contains gifts for multiple people, each gift must be identified individually with the recipient’s name, description, and value.
• Prohibited items: Some items, like perfumes containing alcohol, are often excluded from the gift provisions and may be subject to duties even if they are part of a qualifying gift shipment.

Food and Beverages

Due to FDA restrictions and potential spoilage from customs delays, we do not recommend shipping food or beverages to the U.S. The UPS Store locations in Canada will not accept these items for shipment at this time to protect our customers’ interests.

Returns

Returning a purchase to the U.S. is considered a new shipment and may be subject to duties and taxes.

Final Tips for a Smoother Delivery

Despite careful preparation, shipments may experience longer processing times at U.S. Customs and Border Protection (CBP). Additional fees, including duties and brokerage charges, may apply at CBP discretion.  These final tips may not eliminate frustrations with the process, but can certainly help limit them!

• Consider UPS Express services: This service includes brokerage fees and allows the courier to manage customs clearance. Duties and taxes are separate government charges.
• Research the documentation needed for your particular items: The UPS Store staff can guide you on required forms, but reviewing them in advance and gathering the required info in advance will help avoid delays.
• Ship early: Especially during peak seasons, early shipping improves the chances of meeting delivery deadlines (e.g., Christmas).

As always, our team is here to help. Reach out to a location near you to start the shipping process.