* 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.
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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.
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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.