Trade routes & free-trade agreements

No bilateral FTA in force; Section 232/301 tariffs add 7.5-25% on many HS lines. Personal-import shipments under USD 800 (US Section 321) and under CNY 1,000 / RMB 1,000 (Chinese personal-import threshold) clear duty-free in their respective directions. Currency-control reporting and consumer-electronics certification (CE/CCC) apply to commercial volumes.

No bilateral FTA; India operates the AEO (Authorised Economic Operator) and SARAL personal-import schemes. Personal-import parcels under INR 50,000 (≈USD 600) attract concessional duty; above triggers full Customs Tariff Act treatment. Indian consumer-electronics imports require BIS certification for sale; tourist single-unit imports clear without BIS.

No bilateral or EU-wide FTA with China. EU-China Comprehensive Agreement on Investment (CAI) was signed 2020 but ratification suspended 2021. EU-origin shipments to China face MFN tariffs (3-25% depending on HS chapter) plus 13% VAT. Personal-import under CNY 1,000 clears duty-free under the personal-import threshold.

No US-UK FTA in force as of 2026; bilateral trade still covered by the WTO MFN tariff schedule. Mini-deals on whisky, beef, and digital trade have been signed but a comprehensive agreement remains in negotiation. Personal-import threshold US Section 321 USD 800 / UK GBP 135 / GBP 39 (gift) applies. UK 20% VAT collected at the point of sale via HMRC's Low-Value Goods scheme on parcels under GBP 135.

No bilateral FTA. EU IOSS framework applies; 19% German VAT collected on commercial parcels under EUR 150.

US Section 321 USD 800 threshold applies to inbound personal parcels. Section 232 tariffs apply to specific steel/auto categories.

EU IOSS; 20% TVA on commercial.

Section 321 threshold; French wine duty applies.

EU IOSS; 21% VAT.

Section 321 threshold.

EU IOSS; 22% IVA.

Section 321 threshold.

EU IOSS; 21% IVA.

Section 321 threshold.

Dublin US Preclearance for reverse-flow travelers; commercial parcels under EU IOSS.

Thailand 7% VAT applies; personal-import duty-free under USD 50.

Section 321 USD 800 threshold.

10% VAT plus customs.

Section 321 threshold; Section 301 tariffs may apply to specific HS codes.

PHP 10,000 personal-import threshold.

Permendag 31/2023 e-commerce restrictions; USD 3 personal-import threshold.

No EU-China FTA; EU IOSS; 19% VAT plus customs.

EU IOSS; 20% TVA.

EU IOSS; 21% VAT.

EU IOSS; 22% IVA.

EU IOSS; 21% IVA.

AfCFTA

AfCFTA tariff elimination phasing in.

AfCFTA

AfCFTA preferential; ECOWAS does not include Kenya.

ANZCERTA (Closer Economic Relations)

CER is the longest-running FTA in force and provides tariff-free trade on originating goods. Both sides apply strict biosecurity screening (MPI / DAFF) regardless of origin — declare all food, plant and animal material on arrival.

ChAFTA (China-Australia FTA) + RCEP

ChAFTA in force since 2015; RCEP adds a second preferential path from 2022. Most tariffs on originating goods are now at 0%. Personal e-commerce parcels under AUD 1,000 attract GST via the low-value-goods regime but no duty on ChAFTA-qualifying goods.

China-GCC negotiations

5% GCC CET; 5% UAE VAT. Major Chinese-electronics gateway through Jebel Ali.

China-GCC negotiations

5% GCC CET; 15% KSA VAT.

China-GCC negotiations

5% GCC CET.

India-UAE CEPA

CEPA preferential tariffs; gold-jewellery flow is the largest single lane.

India-UAE CEPA

CEPA preferential; India 20g/40g men/women duty-free gold limits apply on personal-import.

JAEPA + CPTPP

Japan-Australia EPA (2015) is progressively eliminating tariffs; CPTPP provides an additional path. Preferential rates require a self-declaration of origin. Australia's biosecurity rules apply regardless of FTA status.

Japan-India CEPA

Japan-India CEPA preferential tariffs.

JTEPA

Japan-Thailand EPA preferential tariffs.

Korea-Vietnam FTA + RCEP

KVFTA preferential treatment.

KORUS (US-Korea FTA)

KORUS in force since 2012, amended 2018; covers virtually all bilateral trade in goods with full tariff elimination on industrial products. Korean cosmetics, K-beauty, and consumer electronics dominate the personal-import volumes. Certificate of Origin Form KORUS-1 required for preferential duty.

MERCOSUR

MERCOSUR intra-bloc tariff-free.

MERCOSUR

MERCOSUR intra-bloc.

RCEP

RCEP preferential treatment.

SAFTA (Singapore-Australia FTA) + CPTPP

Overlapping SAFTA (in force since 2003) and CPTPP (2018) both provide preferential duty. Australia's GST applies to imports via the low-value-goods regime (AUD 1,000 threshold). Declaration of origin on the commercial invoice is the common compliance path.

UK-Australia FTA (A-UKFTA)

A-UKFTA entered into force 2023-05-31. Wine tariffs eliminated on originating goods; phased elimination of tariffs on many agricultural products over 10-15 years. Certificate of Origin or importer's declaration required for preference.

UK-EU Trade and Cooperation Agreement (TCA)

Post-Brexit TCA applies from 2021-01-01. 0% tariff available for UK/EU-origin goods accompanied by a Statement on Origin. VAT is payable on import into Germany at 19% standard rate. IOSS / OSS schemes handle most consumer e-commerce.

UK-Japan Comprehensive Economic Partnership Agreement (CEPA)

UK-Japan CEPA in force since January 2021; the UK's first major post-Brexit trade deal, providing tariff elimination on most industrial goods and preferential access for British food + drink exports. Whisky, gin, and luxury watches dominate the eastbound shipments. UK Origin Declaration on the commercial invoice is sufficient for shipments under GBP 5,500.

US-Japan Trade Agreement (Phase 1)

US-Japan Phase 1 covers ~5% of bilateral trade in goods (mostly agricultural and digital trade); a more comprehensive FTA remains in negotiation. Personal-import shipments under USD 800 (US Section 321) and JPY 10,000 (Japan personal-import limit) clear duty-free in their respective directions.

USMCA (United States-Mexico-Canada Agreement)

USMCA replaced NAFTA on 2020-07-01. Originating goods qualify for 0% MFN duty provided the USMCA Certificate of Origin / origin declaration is included. De minimis on courier-imports into Canada is CAD 20 for duty (CAD 40 for taxes).

USMCA (United States-Mexico-Canada Agreement)

USMCA preferential duty requires a Certificate of Origin at the commercial entry. Mexico's SAT applies VAT (IVA, 16%) to all commercial imports regardless of FTA status. Personal de minimis is USD 50 at the northern land border.

USMCA (US-Mexico-Canada Agreement)

USMCA in force since July 2020, replacing NAFTA. Personal-import parcels via Mexico-US courier clear under Section 321 USD 800 threshold. USMCA Certificate of Origin (no specific form required, just data points listed in Article 5.2) needed for preferential treatment on commercial volumes. Pharmaceutical and food-product exports benefit most from duty elimination.

VJEPA + CPTPP + RCEP

Multiple FTAs apply; CPTPP preferred for some categories.