IF SO, then our (exporters to USA) problem is solved:
* add the Import Duties (manually or automatically) as for example Additional
Fees 2
* let BrickLink add the Sales tax as it'll apply them to everything, including
Import duties.
Problem solved?
Please someone preferably in the US can confirm this with a more legal page?
Extract from above:
Do I Need to Charge Sales Tax if I Pass the Cost of the Tariff to My Customer?
States that impose a sales tax generally tax gross receipts and do not allow
a vendor to deduct costs related to procuring an item for sale, including tariffs.
Since tariffs are taxes imposed on the importer, and the importer is the party
legally responsible for paying the tariff, the tariff becomes part of the taxable
base of the sale if passed on to the customer.
Therefore, if the item is subject to sales tax, the tariff should also be included
in the taxable amount. This is true regardless of if the seller increases the
selling price or charges a separate fee to recoup the tariff, the amount remains
part of the taxable base. The taxability of the tariff surcharge will follow
the taxability of the item being sold.
LEGO falls under HS Code 9503.00.00 (“toys, models, puzzles, etc.”).
The general U.S. duty rate for toys/LEGO bricks is 0%.
✅ So even though they’re not Canadian-made, there’s no import duty on LEGO.
2. Customs Fees
Because your shipment is under $2,500:
Merchandise Processing Fee (MPF): flat $2–$9.
Harbor Maintenance Fee (HMF): only for ocean freight (not trucking/air from Canada),
so usually $0.
3. California Sales/Use Tax
California imposes use tax on imports.
State base = 7.25%, but your exact rate depends on your county/city (ranges 7.25%–10.25%).
The taxable base = value of goods + shipping + duty (if any) + MPF.
Since duty is 0%, you’d only add product + shipping + fee.
Example:
LEGO pieces: $500
Shipping: $30
MPF: $5
Taxable base = $535
If you’re in Los Angeles County (9.5% tax):
CA use tax = $50.83
4. Total Landed Cost
Goods: $500
Shipping: $30
MPF: $5
CA tax: ~$51 (at 9.5%)
Total ≈ $586
✅ Bottom Line for LEGO Imports (
Duty = 0% (HS 9503 toys are duty-free)
Small customs fee (~$2–$9)
California use tax (7.25–10.25% depending on your ZIP)
So you’re really just paying product + shipping + CA sales/use tax + a couple
bucks in customs fees.
--------------------------------------------------------------------------------------
Got it 👍 — let’s rerun the same LEGO import scenario, but now assuming you live
in Illinois.
1. Import Duty (Tariff)
LEGO (HS Code 9503.00.00) → duty-free (0%) in the U.S.
✅ No federal import duty.
2. Customs Fees
Shipment
Merchandise Processing Fee (MPF): flat $2–$9.
Harbor Maintenance Fee (HMF): only applies to ocean freight → likely $0.
3. Illinois Sales/Use Tax
Illinois has a slightly tricky system:
State sales tax rate: 6.25%.
Local governments can add use tax on top (varies by city/county).
Chicago total rate = 10.25% (one of the highest in the U.S.).
Rural areas may be as low as 6.25% (just the state base).
Tax base includes:
Product price
Shipping (if part of the purchase)
Duties (not applicable here, since 0%)
Customs fees (if billed by seller/importer)
Example:
LEGO pieces: $500
Shipping: $30
MPF: $5
Taxable base = $535
If you live in:
Chicago (10.25%) → Tax = $54.84
Elsewhere at 6.25% → Tax = $33.44
4. Estimated Total Landed Cost
Chicago example (10.25%)
Goods: $500
Shipping: $30
MPF: $5
Tax: $54.84
Total ≈ $590
Downstate Illinois (6.25%)
Goods: $500
Shipping: $30
MPF: $5
Tax: $33.44
Total ≈ $568
✅ Bottom line for Illinois LEGO imports (
Duty = 0%
Customs fees = $2–$9
Illinois use tax = 6.25%–10.25% depending on locality
So, compared to California, Illinois is cheaper if you’re outside Chicago, but
about the same or slightly higher if you’re in Chicago.
The general U.S. duty rate for toys/LEGO bricks is 0%.
Since 29th August (?) Import duty is for example and AFAIK a nice 15% charge
on LEGO manufactured in Europe (like Denmark, Poland...).
Far more if it is made in China.
And good you also have to pay on top of it your State Sales tax.
So, it's like an extra 6% on the 15%.
As this is only paragraph is plain wrong, sorry I didn't read the rest.
These are stats of my store:
Number of orders - country - percentage over total
1081 Canada 45.84%
785 USA 33.29%
136 Australia 5.77%
40 United Kingdom 1.70%
39 Germany 1.65%
30 Netherlands 1.27%
27 New Zealand 1.15%
24 Switzerland 1.02%
23 France 0.98%
21 Italy 0.89%
17 South Korea 0.72%
12 Hong Kong SAR China 0.51%
12 Poland 0.51%
11 Singapore 0.47%
10 Belgium 0.42%
....
My large orders were about 50% from USA I guess because there are many rich people
there.
I am ok to charge tariffs but I will charge PayPal fees because I have no intention
to increase my prices to cover PayPal fees of orders from US. So instead of 15%
+ handling fees I will have to charge 1.1967% + handling fees
If sales taxes are 8%, then the total buyer will pay:
1.2924 % + handling fees of tariffs + S%H
Number of orders - country - percentage over total
1081 Canada 45.84%
785 USA 33.29%
Same for me, USA is second buyer here.
My large orders were about 50% from USA I guess because there are many rich people
there.
I'm not sure it's because they're all wealthier
Problem could be that especially only a super tiny minority is wealthy.
But if you buy import (from FAR away) with an expensive shipping, it's interesting
to buy for some decent amount.
Example, if I buy a single brick at $0.50 in USA, the shipping to here will be
around $14.00 - so I'll avoid this, but from time to time buy $500.00
or $1000.00 there because the shipping is then proportionnaly lower (like 10%).
I am ok to charge tariffs but I will charge PayPal fees because I have no intention
to increase my prices to cover PayPal fees of orders from US.
Whatever you do, I'd recommend you to separate things for clarity (and legalities...)
Like:
Additional fee 1: the 15% Import tax
Additional fee 2: your handling fees, eventual PayPal fees, etc.
Asked GPT this, since I'm not a legal expert, however I like the answers
it gives.
...
LEGO falls under HS Code 9503.00.00 (“toys, models, puzzles, etc.”).
The general U.S. duty rate for toys/LEGO bricks is 0%.
So even though they’re not Canadian-made, there’s no import duty on LEGO.
Without this exemption, goods from Canada are tariffed at 35%, and those from
Mexico at 25%. Since the North American LEGO market is supplied by the factory
in Mexico, I believe that the 25% can also be used by Canadian sellers (they
would just need to declare that the country of origin of the goods is Mexico).
IF SO, then our (exporters to USA) problem is solved:
* add the Import Duties (manually or automatically) as for example Additional
Fees 2
* let BrickLink add the Sales tax as it'll apply them to everything, including
Import duties.
Problem solved?
Please someone preferably in the US can confirm this with a more legal page?
Extract from above:
Do I Need to Charge Sales Tax if I Pass the Cost of the Tariff to My Customer?
States that impose a sales tax generally tax gross receipts and do not allow
a vendor to deduct costs related to procuring an item for sale, including tariffs.
Since tariffs are taxes imposed on the importer, and the importer is the party
legally responsible for paying the tariff, the tariff becomes part of the taxable
base of the sale if passed on to the customer.
Therefore, if the item is subject to sales tax, the tariff should also be included
in the taxable amount. This is true regardless of if the seller increases the
selling price or charges a separate fee to recoup the tariff, the amount remains
part of the taxable base. The taxability of the tariff surcharge will follow
the taxability of the item being sold.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it. It would greatly simplify the whole process for sellers
and buyers but knowing the US government, that would be just to easy of a solution
and "easy" is not in the governments vocabulary.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it. It would greatly simplify the whole process for sellers
and buyers but knowing the US government, that would be just to easy of a solution
and "easy" is not in the governments vocabulary.
Sure! But:
Canada is waiting for their tax implementation for 2 years or such?
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it. It would greatly simplify the whole process for sellers
and buyers but knowing the US government, that would be just to easy of a solution
and "easy" is not in the governments vocabulary.
That will only work if there was a robust way of recording and declaring that
the tariff has been prepaid and collected by the vendor or marketplace and will
be passed on by them.
It would also be unfair on US importers. If they import and pay the tariff then
the sales tax when they sell will be charged on a base price plus tariff whereas
if the customer imports then sales tax would be charged on base price without
tariff.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it. It would greatly simplify the whole process for sellers
and buyers but knowing the US government, that would be just to easy of a solution
and "easy" is not in the governments vocabulary.
That will only work if there was a robust way of recording and declaring that
the tariff has been prepaid and collected by the vendor or marketplace and will
be passed on by them.
Yes, that’s something for the US customs to implement….
It would also be unfair on US importers. If they import and pay the tariff then
the sales tax when they sell will be charged on a base price plus tariff whereas
if the customer imports then sales tax would be charged on base price without
tariff.
Sales tax should apply to the tariff. Import VAT does apply to duties.
And BL could implement it both ways (depending on local laws).
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it.
I don't know -- I feel the opposite. It's strange to me that governments
would expect other jurisdictions to collect their taxes for them. What would
make most sense is for the importer's government(s) to handle that collection.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it.
I don't know -- I feel the opposite. It's strange to me that governments
would expect other jurisdictions to collect their taxes for them. What would
make most sense is for the importer's government(s) to handle that collection.
The trouble then is getting the importer to pay up for the tax / tariff and what
to do with the package if they do not. Either collecting it up front (and being
able to record and report this so no double taxation) or determining it at the
point of import then charging the seller's mailing account seems to be easiest.
That way, the seller has to be upfront about what the true cost of the purchase
is to the buyer as they are the one that will be charged once the tax is determined.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it.
I don't know -- I feel the opposite. It's strange to me that governments
would expect other jurisdictions to collect their taxes for them. What would
make most sense is for the importer's government(s) to handle that collection.
The trouble then is getting the importer to pay up for the tax / tariff and what
to do with the package if they do not.
I'm not sure why that's a trouble. If they pay the tariff, it can be
delivered. If they don't, then the package is dealt with as per the sender's
instructions (you need to declare if the package should be abandoned or returned
in the case of non-deliverability).
Either collecting it up front (and being
able to record and report this so no double taxation) or determining it at the
point of import then charging the seller's mailing account seems to be easiest.
That does not seem easier to me at all. It puts the burden on the seller to know
the tax laws of every jurisdiction in the world. That doesn't sound onerous
to you?
That way, the seller has to be upfront about what the true cost of the purchase
is to the buyer as they are the one that will be charged once the tax is determined.
Yes, but the buyer (importer) should have that responsibility. They only need
to know the tax impacts of their own jurisdiction. Why does it make sense to
require a seller to educate buyers about the taxes in the buyer's jurisdiction?
Either collecting it up front (and being
able to record and report this so no double taxation) or determining it at the
point of import then charging the seller's mailing account seems to be easiest.
That does not seem easier to me at all. It puts the burden on the seller to know
the tax laws of every jurisdiction in the world. That doesn't sound onerous
to you?
No, they only need to know the tax laws and procedures to countries they sell
to. And for marketplace sellers that can be simplified even further where taxes
can be collected up front by the marketplace instead of the seller so long as
the marketplace can advise sellers exactly what information they need to supply
for the parcel to pass through customs pre-paid. That is how it is meant to work
for UK/EU/Australia currently and probably other locations where tax is collected
onsite and there is some clearance procedure on import.
It works very well buying through a marketplace like aliexpress. I buy electronic
components there and VAT is collected up front. All packages have the correct
information to smoothly pass through customs and as a buyer I know what the total
price is at the tie of purchase, that I have paid VAT and that I won't be
charged again.
[…]
No, they only need to know the tax laws and procedures to countries they sell
to. And for marketplace sellers that can be simplified even further where taxes
can be collected up front by the marketplace instead of the seller so long as
the marketplace can advise sellers exactly what information they need to supply
for the parcel to pass through customs pre-paid. That is how it is meant to work
for UK/EU/Australia currently and probably other locations where tax is collected
onsite and there is some clearance procedure on import.
No, it’s not how it’s meant to work in UK/EU because only (import) VAT is collected.
There’s still duties in UK above £135, and in EU above €150.
And those duties aren’t collected by marketplaces.
And as VAT is due on duties and the amount is unknown, you also don’t pay VAT
on the marketpdace for orders above £135.
So you pay everything on reception.
I don’t know if they intend to have duties paid on marketplaces in the future
but it’s not the case at the moment.
[…]
No, they only need to know the tax laws and procedures to countries they sell
to. And for marketplace sellers that can be simplified even further where taxes
can be collected up front by the marketplace instead of the seller so long as
the marketplace can advise sellers exactly what information they need to supply
for the parcel to pass through customs pre-paid. That is how it is meant to work
for UK/EU/Australia currently and probably other locations where tax is collected
onsite and there is some clearance procedure on import.
No, it’s not how it’s meant to work in UK/EU because only (import) VAT is collected.
There’s still duties in UK above £135, and in EU above €150.
I am talking about typical BL orders, so under the threshold where VAT is collected.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it.
I don't know -- I feel the opposite. It's strange to me that governments
would expect other jurisdictions to collect their taxes for them. What would
make most sense is for the importer's government(s) to handle that collection.
Yes. This is the part I don't understand, why I need to collect the taxes
of a foreign jurisdiction. I mean, no one is going to pay me for doing it, right?
On a serious note, I'm still trying to figure out how I would remit the taxes
I collect to the US government.
I asked two weeks ago at my local Canada Post outlet, and no one had a clue that
there was going to be any change at all with parcel shipments to the U.S.
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it.
I don't know -- I feel the opposite. It's strange to me that governments
would expect other jurisdictions to collect their taxes for them. What would
make most sense is for the importer's government(s) to handle that collection.
Yes. This is the part I don't understand, why I need to collect the taxes
of a foreign jurisdiction. I mean, no one is going to pay me for doing it, right?
+1 I hope DDU delivery opens back up soon and allows us to not have to collect
it, but it seems the border agents don’t want the work and are refusing to do
any of that work on their end forcing all of us sellers to do it
On a serious note, I'm still trying to figure out how I would remit the taxes
I collect to the US government.
I asked two weeks ago at my local Canada Post outlet, and no one had a clue that
there was going to be any change at all with parcel shipments to the U.S.
It seems to depend on the carrier, some will “include” it in the label price,
and others (mostly Canada post) seam to have you pay for it in some random app
or such
I think it would be great if the tariffs could be treated like a sales tax allowing
BrickLink to collect it.
I don't know -- I feel the opposite. It's strange to me that governments
would expect other jurisdictions to collect their taxes for them. What would
make most sense is for the importer's government(s) to handle that collection.
Yes. This is the part I don't understand, why I need to collect the taxes
of a foreign jurisdiction. I mean, no one is going to pay me for doing it, right?
+1 I hope DDU delivery opens back up soon and allows us to not have to collect
it, but it seems the border agents don’t want the work and are refusing to do
any of that work on their end forcing all of us sellers to do it
On a serious note, I'm still trying to figure out how I would remit the taxes
I collect to the US government.
I asked two weeks ago at my local Canada Post outlet, and no one had a clue that
there was going to be any change at all with parcel shipments to the U.S.
It seems to depend on the carrier, some will “include” it in the label price,
and others (mostly Canada post) seam to have you pay for it in some random app
or such
The simple answer to that Nubs is because what is uncertain with Zono, Canada
Post and various carriers with the exception of USPS is HS codes on lego via
a CUSMA declaration by Canadians.
New sealed sets for example manufactured in Mexico should be tariff exempt both
ways. I am yet to find anything that supports the same concept as a "Parts"
guy given there is no way to prove manufacture and original of a "part"
opposed to a set, hence variants in HS coding.
USPS has implemented its own tariff module on guys like you and I that ship to
a buyer in USA. Take my tentative/pending label for KevWar in my experiment.
USPS didn't hesitate to opt in for a blanket tariff.
The brokerage fees is something special indeed. Considering CUSMA is absent.
The Order totals was $239.95-$24.00(10% credit)+$18.35 state sales tax=$234.40
Canadian. On face value USPS imposes a flat 20% tariff as below.
I believe I can post this because this was what was agreed on by the Seller/Buyer
(less personal details:
Summary
Return Address
Scuba Steve-Bricklink %%%%%%%%%%%%%%%%%%%
STE E-6420 Inducon Drive W
SE #90566
Sanborn NY 14132
Phone:&&&&&&&&&&&&&&
US
To Address
Kevin &&&&&&&&&&&&&&
Kevin &&&&&&&&&&&&&&
&&&&&&&&&&&&&&&&&&&&
&&&&&&&&&&&&&&&&&&&&
Phone: &&&&&&&&&&&&&
US
Shipment Details
SKU
6 73419 37689 1
Quantity
4
Unit Value
$19.99 CAD
Description
75345 Star Wars Lego 501st Clone Troopers Battle Pack
SKU
6 73419 36421
Quantity
1
Unit Value
$159.99 CAD
Description
910016 Sheriffs Safe BDP New sealed Lego
Total Retail Value:$239.95
Estimated Costs (CAD)
USPS Ground Advantage
Weight:1 kg
Dimensions:12 x 20 x 17 cm
Postage Rate:$14.92
Brokerage Fee$1.49
Stallion Protection$3.43
Duty & Tax:$61.79
Total:$81.63
Your shipment is covered by Stallion Protection!
Yes. This is the part I don't understand, why I need to collect the taxes
of a foreign jurisdiction. I mean, no one is going to pay me for doing it, right?
Presumably because you want to sell to consumers in that jurisdiction. Online
selling has become so prevalent that all the loopholes allowing buyers to avoid
paying taxes have slowly disappeared and more and more pushed at sellers or marketplaces.
It used to be seen as buyers wanting to buy from overseas with the onus on the
buyer to know about import taxes, whereas that has shifted to sellers wanting
to sell into specific markets and them knowing about the rules for the markets
they sell to.
Yes. This is the part I don't understand, why I need to collect the taxes
of a foreign jurisdiction. I mean, no one is going to pay me for doing it, right?
Presumably because you want to sell to consumers in that jurisdiction. Online
selling has become so prevalent that all the loopholes allowing buyers to avoid
paying taxes have slowly disappeared and more and more pushed at sellers or marketplaces.
It used to be seen as buyers wanting to buy from overseas with the onus on the
buyer to know about import taxes, whereas that has shifted to sellers wanting
to sell into specific markets and them knowing about the rules for the markets
they sell to.
Thats true too. Cant even send to a friend/contact and declare as a "gift"
which would be exzempt. EVerything now gets hit with tax.
Damn I would hate to work in customs where all the parcels come in and have to
play with every single one of them
On a serious note, I'm still trying to figure out how I would remit the taxes
I collect to the US government.
I asked two weeks ago at my local Canada Post outlet, and no one had a clue that
there was going to be any change at all with parcel shipments to the U.S.
Basically, you need to use the Zonos Prepay app (or their website, app.zonosprepay.com
) to describe what you're shipping, and they tell you the tariffs do. You
pay it through Zonos and they give you a QR code that will show the tariffs
have been paid (Canada Post will need this code from you when you ship).
On a serious note, I'm still trying to figure out how I would remit the taxes
I collect to the US government.
I asked two weeks ago at my local Canada Post outlet, and no one had a clue that
there was going to be any change at all with parcel shipments to the U.S.
Basically, you need to use the Zonos Prepay app (or their website, app.zonosprepay.com
) to describe what you're shipping, and they tell you the tariffs do. You
pay it through Zonos and they give you a QR code that will show the tariffs
have been paid (Canada Post will need this code from you when you ship).
The same process is also active through UPS International and also all forms
of USPS originated in Canada.
What they haven't worked out yet is for each and every Canadian Seller of
a product to claim their exemptions of tariffs through a CUSMA declaration.
IF SO, then our (exporters to USA) problem is solved:
* add the Import Duties (manually or automatically) as for example Additional
Fees 2
* let BrickLink add the Sales tax as it'll apply them to everything, including
Import duties.
Problem solved?
Please someone preferably in the US can confirm this with a more legal page?
Extract from above:
Do I Need to Charge Sales Tax if I Pass the Cost of the Tariff to My Customer?
States that impose a sales tax generally tax gross receipts and do not allow
a vendor to deduct costs related to procuring an item for sale, including tariffs.
Since tariffs are taxes imposed on the importer, and the importer is the party
legally responsible for paying the tariff, the tariff becomes part of the taxable
base of the sale if passed on to the customer.
Therefore, if the item is subject to sales tax, the tariff should also be included
in the taxable amount. This is true regardless of if the seller increases the
selling price or charges a separate fee to recoup the tariff, the amount remains
part of the taxable base. The taxability of the tariff surcharge will follow
the taxability of the item being sold.
Sometime this week I may join scuba Steve and do a test shipment to try and figure
out some of this fun
France, Provence-Alpes-Côte d'Azur
USA, Illinois
Canada, British Columbia
United Kingdom, England
