Reference

Guides

The rules that decide an import cost, written for people who have to make sourcing decisions — not for search engines.

• Valuation

  Customs value vs purchase price

  Why the amount duty is charged on differs from your invoice: FOB and CIF valuation bases, Incoterms, statutory additions and deductions, and what happens when there is no sale.

• Exchange rates

  Customs exchange rates

  How the UK, EU, Australia, New Zealand, Japan and the United States fix the exchange rate used to convert invoices for customs, and why a market or card rate gives the wrong duty.

• Classification

  HS codes explained

  How the Harmonized System works, why national codes differ by country, what the General Rules of Interpretation do, and when to ask for a binding ruling.

• Origin

  Preferential origin and trade agreements

  Trade agreements lower duty only for goods that meet rules of origin and are covered by valid proof. What the rules require, and why LandedGrid shows preferential rates as scenarios.

• Trade remedies

  Anti-dumping, countervailing and safeguard duties

  How trade-remedy duties work, why they depend on the producer and the product scope rather than the tariff code alone, and why LandedGrid asks instead of assuming zero.

• Low value

  Low-value import rules in 2026

  The state of de minimis and low-value rules: the suspended US $800 exemption, the EU’s abolished €150 relief and €3 per-item duty, the UK £135 rule, and the AUD/NZD 1,000 thresholds.

• Taxes

  Import VAT and GST tax base

  The tax base for import VAT, GST and consumption tax is not the product price. How the UK, EU, Australia, New Zealand, Japan and Korea define it, and why duty is taxed too.