USPS has integrated the USPS DDP into the international transaction when the mailer uses Click-N-Ship, Global Shipping Software (GSS), USPS International APIs, or when the mailer takes their package to a Post Office retail service counter. The Service Provider will use customs form information provided by the mailer to calculate the Total Import Amount Quote.
For each USPS Delivered Duty Paid (DDP) transaction, the sender must consent to and comply with the Service Provider Terms of Service, as it may be updated by the Service Provider from time to time. Any USPS customer who offers USPS DDP to third-party senders, such as through a marketplace or shipping platform, consents to and must comply with the Service Provider Terms of Service and must require each third-party sender who opts to use USPS DDP to review and consent to be bound by the Service Provider Terms of Service in advance of using USPS DDP.
The mailer must provide all mandatory and, where appropriate, any conditional customs form data as described in 123.711a and b The accuracy of the Total Import Amount Quote is dependent upon the destination country-specific harmonized code, country of origin, and value of goods. Various tools are available, including but not limited to:
- Harmonized Code: USPS requires the mailer to provide an HS code with a minimum of 6 digits. However, this is typically not enough information to determine the applicable duty rate. Mailers may use the Harmonized System (HS) Code Lookup tool to determine the destination country-specific HS code. For more information, see https://tools.usps.com/hscode/?msockid=0d2d26cad1ee6ef70f723046d0786f1e.
- Country of origin. The country of origin is generally determined based on where the goods are wholly grown, produced, or manufactured in a particular country, or the last country in which the item has been substantially transformed into a new and different article. More information about customs rules of origin can be found at https://www.cbp.gov/document/publications/rules-origin.
- Value. The primary basis for customs value is the transaction value, which is the price actually paid or payable for the goods when sold for export. More information about customs valuation can be found at https://www.trade.gov/trade-guide-customs-valuation.
Some countries require remote sellers of low-value goods to register, collect, and remit Value Added Tax (VAT) or Goods and Services Tax (GST) on sales to consumers within their customs territory. When USPS Delivered Duty Paid (DDP) is used to ship low-value goods to such countries, as determined by the Service Provider, the sender must certify that the mailpiece is being sent pursuant to a Business-to-Consumer (B2C) transaction. Any USPS customer who offers USPS DDP to third-party senders, such as through a marketplace or shipping platform, must inform each third-party who opts to use USPS DDP to ship a low-value good, as determined by the Service Provider, that the sender must certify that the mailpiece is being sent pursuant to a B2C transaction.
In the event the actual import duties, import taxes, and import fees charged during customs clearance are more than the Total Import Amount Quote, and the amount owed is not covered by the Landed Cost Guarantee, as described in 364.32, the mailer agrees to pay the Service Provider any balance owed in accordance with the Service Provider Terms of Service.
The Service Provider may make changes, as necessary, to the shipping and customs information the mailer supplies to USPS (e.g., replacement of the U.S. Harmonized Tariff Schedule code with the destination country-specific Harmonized System (HS) code), for purposes of accuracy and/or compliance with applicable laws and regulations. This authorization does not release the mailer from their responsibility to provide complete and accurate information.
When a mailer opts to use USPS Delivered Duty Paid (DDP), the Service Provider guarantees the accuracy of the Total Import Amount Quote subject to the terms and limitations set forth in the Service Provider Terms of Service (Landed Cost Guarantee). Limitations may include, but may not be limited to, additional amounts charged by customs due to the mailer’s failure to provide complete and accurate customs information (e.g., product description, accurate HS codes, accurate country of origin, etc.). See Service Provider Terms of Service for more information.
The actual import duties, import taxes, and import fees charged during customs clearance for an order which is covered by the Landed Cost Guarantee may be more or less than the Total Import Amount Quote. Except as provided in 364.24, in the event of a difference between the actual import duties, import taxes, and import fees, and the Total Import Amount Quote, the mailer will not be asked to pay more money, nor will the mailer receive a refund. Any excess shall be deemed fully earned and payable to the Service Provider. However, in the event additional amounts are owed and not covered by the Landed Cost Guarantee, the mailer agrees to pay the Service Provider any balance owed in accordance with the Service Provider Terms of Service, as provided in 364.32.
