Shipping from Ukraine to the US: Customs duty payment options for individuals and businesses

Importing goods into the USA always involves paying customs duties and taxes. An important question is determining who exactly covers these costs — the sender or the recipient. This affects not only the final delivery price but also the speed of customs clearance and the ability to avoid unexpected expenses.

In this article, we will take a closer look at the four main options for paying customs duties in the USA, their features, advantages, and potential risks for both private senders and companies.

If the sender is a private individual

When you send a personal package or a gift (real gifts valued up to $100 are not subject to customs duty), you have two main options for handling tax payments:

1. Taxes paid by the sender (DDP – Delivered Duty Paid)
If you want to make things as easy as possible for the recipient (for example, when sending a gift or an important shipment), you can choose the DDP option. In this case, all taxes and customs duties are paid by the sender, and the recipient receives the package without additional payments or bureaucracy.

Important: In addition to taxes and the broker fee, the carrier will charge an additional commission for paying taxes on behalf of a non-U.S. resident. This fee usually ranges from $3 to $25 per payment, depending on the carrier’s terms.

At GlobalPost, we offer the DDP service — we handle the entire tax and duty payment process, ensuring your shipment reaches the recipient without delays.

2. Taxes paid by the recipient (DAP – Delivered at Place)
This is the standard and most common option. In this case, you only pay for transportation to the USA, while the recipient is responsible for paying all customs duties and taxes once the shipment arrives in the country (provided the recipient is prepared to cover these costs).

• Advantages: Simplest arrangement for the sender.
• Disadvantages: The recipient may not be ready for an unexpected bill, which often leads to customs delays or even refusal to accept the package. Therefore, it is important to discuss these matters with the recipient in advance to avoid misunderstandings.

If the sender is an entrepreneur or a company (Commercial shipment)

For commercial shipments, the key factor is the type of invoice and Incoterms (international trade rules).

1. Shipment with a commercial invoice and taxes paid by the recipient (DAP)
This is the proper and standard method of conducting international trade, where the buyer in the USA assumes all import costs. The shipment is made with a commercial invoice.

• Advantages: Legally correct processing, with responsibility for import procedures in the USA placed on the importer (the recipient).
• Risks: If the recipient lacks experience or is unwilling to pay, the shipment will be held until the bill is settled.

2. Shipment with taxes paid by the sender (DDP)
This method is used when a Ukrainian seller wants to simplify the process for the client as much as possible, for example, when sending:

• Product samples for testing or market research in the USA;
• Goods under a return policy.

This option is often chosen by Ukrainian sellers on Amazon, Etsy, and other marketplaces to simplify logistics. However, it carries certain risks: the Ukrainian company essentially becomes the “importer” in the USA, which can complicate returns and create additional legal obligations.

How GlobalPost helps clients

• Free consultation. We explain in detail the difference between DAP and DDP for your specific type of shipment and destination.
• Minimizing fees. Thanks to partnership agreements, we help reduce additional costs — broker fees and commissions for tax payments when choosing DDP.
• Full support. Regardless of the option you choose, we provide transparent customs clearance and full tracking of your shipment from Ukraine to the recipient’s door in the USA.

Contact us to choose the best delivery option and save your time and money.

Conclusion

As your reliable logistics partner, we recommend arranging shipments transparently and correctly: declare the goods according to their actual value and choose the scheme where the recipient pays the taxes (DAP). This is logical and safe, as taxes are charged in the recipient’s country, and it is the recipient who acts as the importer. At the same time, we understand that every situation is unique, and we always leave the client the right to choose the option that is most convenient for them.

GlobalPost knows all the intricacies of shipping to the USA and customs procedures. We will help you avoid unnecessary costs and delays so that you get the best possible result.