* Importer of registration
Every business recipient has to be registered and be in possession of a tax number of the IRS (Internal Revenue Service). This is comparable to our VAT number and has to be included on the invoice.
B2C / E-COMMERCE USA
Shipments with a value under 100 USD to consumers (B2C) do not require te recipient to pay VAT or import duties.
Documents USA
Document shipments (not dutiable) are limited to real documents such as certificates and invoices - with no commercial value.
As soon as something has a commercial value (eg books, magazines, photos and data carriers), the shipment is dutiable.