📘 E-Export Customs Guide 2025: USA Tax Compliance Guide

Guide Content

• What is a GTIP (HS) Code and Why is It Critically Important?

• What is a Product Description? What Should You Pay Attention To?

• What Do DDP and DDU Delivery Models Mean in Shipments?

• Current Taxation Structure in US Shipments

• The 20 Most Commonly Used GTIP Codes

• Tax Calculation with Navlungo US Tax Calculation Tool

• Common Customs Mistakes Sellers Should Avoid

• What Should You Do to Prevent Your Sales from Dropping?

• What Should Etsy Sellers Do in the Competition After This Decision?

• Have You Listened to Our De Minimis Twitter Broadcast?

• Navlungo is by Your Side: We Are Here to Simplify the Process

Customs duties are one of the most complex and overlooked topics in international e-commerce. However, changing legal regulations and increasing cross-border sales volume no longer allow any exporter to postpone this issue. Especially the US abolishing the De Minimis exemption has started a new era for all businesses engaged in e-export.

This handbook has been prepared to explain the current customs and tax practices in a simple and understandable language for e-exporters selling from Turkey to the US. With this guide, which teaches every topic from start to finish, from GTIP codes to DDP/DDU delivery models and new tax calculation methods, you can reduce your logistical and financial risks while increasing your customer satisfaction.

Get ready for the new rules of 2025 in your export journey with the content of the E-Export Customs Guide 2025!

What is a GTIP (HS) Code and Why is It Critically Important in the New Tax System?

The GTIP code is a 6–12 digit code used for classifying products in international trade. Globally known as "HS Code (Harmonized System Code)," all countries calculate customs duties based on these codes.

Countries like the US tax imported products according to their GTIP code. In other words, this code directly determines how much tax you will pay. Declaring an incorrect GTIP poses the following risks: Underpaying or overpaying taxes, product seizure at customs, delay penalties, export bans, or shipments failing to reach the buyer.

The GTIP code structure is as follows:

SectionDescriptionTurkey (12-Digit)US (10-Digit)Example ProductFirst 6 DigitsHS Code – International standard tariff code6109.106109.10Cotton T-shirtDigits 7–12 (TR)Turkey-specific detailed product description0000.00–Cotton T-shirtDigits 7–10 (US)US-specific detailed product description (usually 4 digits)–0010Cotton T-shirtFull GTIP CodeFinal tariff code (country-specific)6109.10.0000.006109.10.0010Cotton T-shirt

❗ Points to consider when determining GTIP: Product raw materials, intended use, and product type must be clearly defined. Different versions of the same product may have different codes, so caution is advised. The appropriate US GTIP code for the product should be used.

Once the GTIP code is correctly determined, it must be added to the order invoice. The same code should be used in every shipment for the same product, and the tax rates to be applied according to GTIP should be researched in advance.

You can calculate your taxes that will arise after the De Minimis decision on your US shipments by using the Navlungo Tax Calculation Tool.

What is a Product Description? What Should You Pay Attention To?

One of the elements that causes the most issues in customs operations is inadequate or vague product descriptions. Descriptions that do not clearly state what the product is can lead to declaration errors, delays, and even high tax penalties. For this reason, product descriptions are of great importance not only on e-commerce sites but also in customs processes.

What Should You Pay Attention To?

• Avoid vague expressions: Instead of using general categories like "clothing", "gift", "accessory", detail the type and feature of the product.

❌ Clothing → ✔️ Women's cotton t-shirt

• ❌ Toy → ✔️ Wooden puzzle toy

• Specify raw materials and intended use: Clearly writing what the product is made of and what it is used for facilitates customs classification.

✔️ Baby pacifier made of silicone material

• ✔️ Electric hair straightener with steel body

• Pay attention to language and spelling rules: Use a clear and understandable language to avoid confusion. It is of great importance to add the language as English in the product description.

• More information is better than missing information: Additional details such as the product's model number, manufacturer name, or brand information if available, facilitate the GTIP determination and verification process.

❌ Vague Description✔️ Specific and Detailed DescriptionClothingMen's shirt, underwear, girls' vest, men's jacketGiftsScented candle, remote-controlled toy car, cashmere scarfHandicraftsHandmade porcelain vase, handmade beaded plastic necklace

At this point, Navlungo’s customs expertise comes into play. The guidance on your user panel and our support team are always with you to ensure you enter the necessary descriptions correctly and define your GTIP code completely!

What Do DDP and DDU Delivery Models Mean in Shipments?

In e-export shipments to the US, the delivery model is no longer just a logistical choice, but has become a strategic decision that directly affects the customer experience. Two main models stand out at this point: DDU and DDP.

What is DDU?

In this model, the seller only delivers the product to the buyer's door. However, taxes and customs clearance belong to the buyer.

• The buyer pays tax when the product arrives at customs.

• They track customs paperwork themselves or get support from the courier company.

• Buyer satisfaction may decrease as there is a risk of additional costs.

When is it preferred?
It can be preferred for small shipments or if your customer is familiar with these processes. However, unknown additional charges can lead to order cancellations.

What is DDP?

In the DDP model, the seller assumes all customs and tax responsibilities related to the product. The customer receives the product without making any additional payments.

• All taxes are calculated in advance and included in the shipping cost.

• The buyer enjoys a smooth shopping experience with no surprises.

• Brand reputation increases, return rates decrease.

When is it preferred?
In markets like the US where customs rules are strict, DDP is recommended for brands that prioritize customer satisfaction.

FeatureDDP (Delivered Duty Paid)DDU (Delivered at Place)Tax and Customs ClearancePaid in advance by the sellerPaid upon arrival by the buyerAdditional Cost to BuyerNoneYes (tax, duty, etc. at delivery)Delivery TimeShorter (customs clearance completed in advance)Longer (requires buyer to make payment)Customer SatisfactionHighLow / RiskyReturn RiskLowHigh (buyer may not accept the extra cost)Post-Order ProcessSmooth, transparentUncertain, customer support workload increasesNavlungo Support✅ Full support, automatic tax calculation✅ Shipment tracking and notification support

🗽 Current Taxation Structure in US Shipments 2025

With the removal of the De Minimis exemption for all imports into the US as of August 29, 2025, shipments under $800 are now also subject to full customs duties. With this change, a two-tier tax system has entered into force for all companies exporting to the US:

Flat 15% General Tax: Applied to all shipments, regardless of product value.
Additional Tax Based on GTIP: Ad valorem (percentage-based) tax is charged according to the class and description of the product. Rates can vary between 8% and 25%.

Total Tax Formula = Flat 15% + Additional Tax Based on GTIP

⚠️ In shipments containing Metal, Aluminum, and steel alloys, additional taxes may also apply according to the alloy ratio. It is necessary to take this into account for these shipment types.

ProductGTIP CodeDeclared Value (USD)Tax Based on GTIP (%)Flat 15%Total Tax (%)Calculated Tax AmountCotton T-shirt6109.1012%16%15%3112 × 0.31 = $3.72Phone Case (2 units)3926.9010%12%15%2710 × 0.27 = $2.70Teddy Bear9503.0020%20%15%3520 × 0.35 = $7.00

⚠️ When selling to the US, you must take import taxes into account before determining the selling price of your products. These taxes, which vary according to the GTIP (HS) code, can seriously affect your profit margin when planned incorrectly.

The 20 Most Commonly Used GTIP Codes

For sellers engaged in e-export, GTIP (Customs Tariff Statistics Position) codes are critically important for the correct classification of each shipment at customs. The GTIP code of products affects many details from the tax rates to be applied to the duration of customs operations.

The list below contains the 20 most commonly used GTIP codes in the product groups that are most exported via e-commerce. Using these codes correctly prevents delays and financial surprises during the customs process.

GTIP CodeProduct Description7117Imitation jewelry7113Jewelry items of precious metal or clad metal6104Women's/girls' clothing (knitted or crocheted)6110Sweaters, sweatshirts, vests (knitted or crocheted)9503Toys, models, puzzles, and accessories7116Articles of precious/semi-precious stones4202Bags, suitcases, wallets, carriage cases6204Women's/girls' clothing (not knitted/crocheted)9403Furniture and parts thereof (excl. medical furniture)6109T-shirts, singlets (knitted/crocheted)9404Mattress supports, spring and stuffed bedding9701Hand-drawn paintings, drawings, collages, etc.4203Leather apparel and accessories3926Articles and accessories of plastic9405Lamps, lighting fixtures, and parts thereof4909Printed greeting cards, envelopes6304Textile-based furnishing articles4911Printed pictures, photographs, and other printed matter8306Ornaments, frames, mirrors, etc., of base metal7106Silver (unwrought, semi-manufactured, powder form)

You can calculate your GTIP-based tax rates that will arise after the De Minimis decision on your US shipments using the Navlungo US Tax Calculation Tool.

Our Navlungo Tax Calculator Tool is Live

Great news! With our brand new tax calculation tool, we are now saying goodbye to uncertainties! As Navlungo, we were again the fastest to act, and we developed the solution you need in this period for you. We are here to simplify the process, save you time, and keep you one step ahead.

Click to learn the US tax on your products

❗ Common Customs Mistakes Sellers Should Avoid

1. Vague or General Product Descriptions

Using only general expressions like "clothing" or "gift" in product declarations can lead to both incorrect GTIP code determination and delays at customs. Details such as the type, kind, material, and intended use of the product should always be clearly stated.

Ask yourself these questions when describing your products:

• What are the products?

• What are they made of?

• What are they used for?

The description should be specific, not vague. If there are branded products in the package, include the brand and model number along with the description. And do not rely solely on the company's product code to describe the products.

2. Missing or Incorrect GTIP Code Entry

The GTIP (Customs Tariff Statistics Position) code is vital for correct classification and taxation of the product at customs. When the code is entered incompletely or incorrectly:

• Wrong tax may be applied

• Customs procedures may be prolonged

• The product may be returned or penalties may apply

3. Not Entering Country of Origin (COO) Information

As of 2025, declaring the country of origin is mandatory. This information determines which country's tax rate will be applied. Failure to declare it may result in shipments being rejected or stopped at customs.

4. Ignoring the Difference Between DDP and DDU Models

• DDU (Delivered at Place): The buyer is responsible for taxes and customs procedures. The seller only performs the transportation.

• DDP (Delivered Duty Paid): The seller undertakes all customs and tax processes from the start. The buyer faces no surprises.
For sellers who want to increase customer satisfaction, DDP will be a much safer choice.

5. Shipping Unsuitable Products

The export of some products is prohibited or subject to license by country (e.g. medicines, batteries, high-tech products). The customs laws of the relevant country must be reviewed prior to shipment.

6. Surprising the Buyer with Taxes

In the DDU model, the buyer may encounter additional taxes when the shipment arrives at their door. This situation both increases the risk of return and damages brand perception. Therefore, the delivery model should be clarified in advance, and sent as DDP as much as possible.

7. Not Following Up-to-date Customs Regulations

Customs and tax rules change frequently in regions such as the US and Europe. Especially changes like the removal of the De Minimis exemption in the US can directly affect your business model. Navlungo closely follows such developments for you. Follow Navlungo on social media channels to stay informed of these processes.

What Should You Do to Prevent Your Sales from Dropping?

1. Setting Up a Company in the US with Envoyo

In this new period, establishing a company in the US has become a strategic step, especially for e-commerce sellers exporting from Turkey to the US to maintain their profitability.

When you establish a company in the US, you can ship your products in bulk to logistics centers such as Parkpalet Warehouses, Amazon FBA, 3PL warehouses, or Walmart Fulfillment. This way, your products are stocked within the US, and sales made to consumers are evaluated as US domestic sales. Products enter US warehouses in bulk, and sales are counted as US domestic sales. You do not deal with individual customs processes.

CriterionEstablishers of US CompaniesNon-Establishers of US CompaniesCustoms ClearanceProducts enter US warehouses in bulk, and sales are counted as domestic US sales. No individual customs dealing.Each package goes through US customs, resulting in taxes and extra costs for every order.CostsCustoms duties and unexpected expenses decrease. Clearer cost calculation is made.Customs duty and processing costs are high for each shipment. Profitability decreases.Delivery TimeShipping is done as US domestic sales, and deliveries are much faster.Delays and waiting times occur in packages due to customs processes.Customer ExperienceNo surprise charges at the door, more reliable and satisfaction-oriented shopping.Extra costs annoy the customer, and return rates increase.PricingCompetitive and transparent prices are offered, standing out in the market.Customs costs are reflected in prices, making products expensive compared to competitors.Marketplace AccessIt becomes easier to open stores on platforms like Amazon, Walmart, and Etsy.It is difficult to open stores on some marketplaces without a US company.Payment and BankingOpening accounts in US banks, money transfer with lower costs.Receiving payments from Turkey becomes more expensive and slower.Tax AdvantagesLow tax rates in states like Delaware and Wyoming.US taxes are added on top of the tax burden in Turkey.Brand ReliabilityA professional and reliable global appearance thanks to the US company.There may be a lack of trust in the eyes of customers and business partners.

Establishing a company in the US has become a necessity. However, if you think this process is long, complex, and costly, you are mistaken.

With Envoyo Store:
✅ Fast US company formation in tax-advantageous states like Delaware or Wyoming
✅ Support for opening US bank accounts
✅ Setup support for Amazon, Etsy, and Walmart integration
✅ Company and store management from a single panel

In short, you can get everything you need for e-export in one package.

📌 You can also eliminate the customs burden, speed up your sales, and increase your customer satisfaction by establishing your company in the US with Envoyo.

👉 Check out the details now: Envoyo Store

2. Using Storage and Fulfillment Solutions in America with ParkPalet

ParkPalet’s overseas fulfillment and US warehousing services provide a huge advantage for sellers. ParkPalet stores your products in strategic locations in the US and delivers your orders to customers directly from within America. Thus, you get rid of high shipping costs, customs delays, and surprise expenses. Moreover, not only storage but also end-to-end fulfillment solutions covering order preparation, packaging, shipping, and return management processes give you a hassle-free logistics experience in global markets.

The entire process proceeds easily as follows:

• We pick up your products from your door and manage the entire logistics process for you.

• We ship your products to America by sea with our weekly container service.

• We unload your products at our warehouse and ship them directly to your customers as orders come in, either to Amazon warehouses, distributors, or with our fulfillment service.

Contact us immediately to get a quote or detailed information about ParkPalet’s US storage and fulfillment services.

👉 Click here to fill out the form, and we will call you.

3. Using Navlungo Amazon Seaway Service

In this new era, one of the most effective methods for sellers to maintain their profitability is Navlungo's Amazon sea freight service. In this period where the De Minimis exemption has been removed, small package shipments have become risky for sellers. However, thanks to the Navlungo Amazon sea freight service, you can ship your products in bulk to the US, reduce the customs burden, and deliver quickly to your customers via Amazon FBA.

Minimizes Customs Expenses

• Instead of paying tax separately for each package, products are cleared through customs in bulk.

• This eliminates the additional cost burden per order.

Lower Shipping Costs

• Compared to air cargo, sea freight makes unit costs much lower.

• It saves a lot for sellers shipping high volume products.

Improves Customer Experience

• Products stocked in the US are delivered quickly.

• Customers do not encounter extra taxes at the door, decreasing return rates.

Builds Competitiveness

• Lower costs and fast delivery make your products more competitive in the market.

• You gain an advantage over competitors dealing with package-by-package shipping post-De Minimis.

📦 Reduce your costs and increase your sales with the sea freight advantage.

👉 Fill out the form now, we will call you!

What Should Etsy Sellers Do in the Competition After This Decision?

Changing conditions in the e-commerce world also directly affect Etsy sellers. Especially the latest decisions force sellers who want to survive the competition to develop new strategies. At this point, the video prepared by Kerem Basalı clearly reveals the critical points sellers should pay attention to.

In the video, ways to increase store visibility, competitive pricing strategies, and practical methods that can be applied for sustainable sales performance are explained with detailed examples. This content, which everyone selling on Etsy must watch, is a guide to assist sellers in taking the right steps in complex market dynamics.

https://www.youtube.com/watch?v=TnoAAOgIZPE

Have You Listened to Our De Minimis Twitter Broadcast?

📢 De Minimis exemption is abolished in the US!
Do not forget to listen to our broadcast where Navlungo CEO İsa Korkmaz explains the effects of this change on e-export and the solution ways.

Navlungo CEO İsa Korkmaz closely follows developments in America and continually meets with veterans of this process to learn changing customs and trade dynamics first hand. You can also follow him to better understand the processes and stay on top of the agenda:

• 🐦 Twitter: @isakorkmaz

• 💼 Linkedin: İsa Korkmaz

🤝 Navlungo is by Your Side: We Are Here to Simplify the Process

The changing rules of e-export, especially customs and tax processes, can be complex and tiring for many sellers. But you are not alone.

As Navlungo, we work to make this process as simple and safe as possible for you.

• Determining GTIP code,

• DDP shipment infrastructure,

• Tax calculations and pricing strategies
we guide you through all critical steps like these and reduce your operational burden.

📬 We Are Here for You to Stay Up-to-Date
We closely follow all developments regarding customs regulations, tax rates, and cross-border trade, and we inform you in a timely manner. This way, you can continue your export operations without encountering surprises.

🔔 Stay tuned:
Do not forget to regularly follow Navlungo newsletters, our social media accounts, and our bulletins for constantly updated content about new regulations, e-export strategies, and logistics solutions.

Simplify your export now with Navlungo