Double ÉveilImporting stock for TikTok Shop: duties, import VAT and what to plan
Buying abroad lowers the purchase price, but you become an importer: duties, taxes, paperwork and compliance become yours. Here's what to plan in the US and the UK, before you order.
United States
- No more duty-free small parcels: the de minimis exemption ended for all countries in August 2025. Every import carries duties, which can be high depending on the product and the country.
- Customs brokers usually handle the declaration, for a fee per shipment.
- Product compliance (CPSC, FDA…) is your responsibility as the importer.
United Kingdom
- GB EORI number: required to import into Great Britain, free from HMRC.
- Customs duty and import VAT (usually 20%) are due when goods enter.
- Postponed VAT accounting: VAT-registered businesses declare and recover import VAT on their VAT return.
- You're liable for import VAT and duties as the seller (TikTok Shop UK policy).
Put it in your landed cost
Product + freight + duties + import VAT (if not recoverable) + broker fees + shipping to the customer + returns. Then check the 4x ratio in Manifeste.
Watch out
Duties and tariffs change often, especially in the US. Get a quote from a customs broker before ordering, and ask an accountant how VAT applies to you.
Key point
Start with a local supplier. Import only once a product sells and you know your numbers.
FAQ
Are small parcels still duty-free in the US?
No. The de minimis exemption ended for China and Hong Kong in May 2025 and for all countries in August 2025.
Do I need an EORI number in the UK?
Yes, a number starting with GB to import into England, Wales or Scotland. It's free.
Can I recover UK import VAT?
If you're VAT-registered, postponed VAT accounting lets you declare and recover it on your VAT return.
Official sources
From reading to doing
The Double Éveil course is free: short missions with a checklist and a quiz at each step. Adults (18+) only.
Our method: this lesson relies on TikTok Shop's official pages and public guidance, checked on the dates shown. Rules change: Seller Center and the TikTok app are the final word. This is neither legal nor tax advice, and no earnings are promised. Some links are affiliate links, always labelled: if you subscribe through them, you pay nothing extra and we earn a commission.