DDP USA SOP: Duty Paid Mail Guide

 📄 1: Introduction & Objective

• 🧭 Introduction: DDP service allows senders to prepay import duties and taxes for USA-bound shipments.
• 🎯 Objective: Standardize the end-to-end process and define roles for handling DDP USA mail.

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📄 2: Definitions & Exemptions

• 📦 Goods: Tangible, movable articles subject to duties (50% IEEPA tariff).
• ✅ Exemptions:
• 📚 Informational materials (e.g., books, CDs)
• ❤️ Humanitarian donations
• ✉️ Personal correspondence

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📄 3: Documents & Gifts

• 📄 Documents: Non-commercial printed/written items – duty-free.
• 🎁 Gifts:
• Must be bona fide, not from businesses.
• Duty-free if value ≤ $100 per recipient per day.

📄 4: DDP & FOB Value

• 🧾 DDP: Sender pays all duties/taxes; no cost to recipient.
• 💰 FOB Value:
• Represents goods' value at export point.
• Used by CBP to calculate duties.
• Excludes marketing fees, platform commissions, etc.

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📄 5: Abbreviations & Booking

• 🔤 Abbreviations: Defined key terms (e.g., DDP, FOB, IEEPA).
• 📦 Booking:

• Use self-service portal, DNK, IBC, or post office.
• Ensure correct HS code, FOB value, address, and CN22/23 form.
• System auto-calculates duty (50% of FOB value).

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📄 6: Payment, Declaration & Prohibitions

• 💳 Payment: Includes postage, VAS, GST, and customs duty.
• 📝 Declaration: Sender must sign an undertaking for potential additional duties.
• 🚫 Prohibited:
• Ordinary or franked articles containing goods (must be booked via DDP).
• Only documents allowed as ordinary mail.

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📄 7: Processing at FPO/OE

• 🏷️ Segregation: Separate “Documents Only” and “Goods Only” bags.
• ✈️ Dispatch:
• Correct CN38 and CARDIT messages required.
• Ensure correct flight details for IMD worksheet submission.

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📄 8: USA Processing & General Instructions

• USA Processing: USPS handles last-mile delivery after CBP clearance.
• 🔁 Returns:
• No duty refund for returned items.
• Return postage due applies as usual.

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🧾 Summary of Key Categories & Duty Treatment:

 

Category	Duty Treatment
Documents	🟢 Exempt
Gifts ≤ $100	🟢 Exempt
Informational Materials	🟢 Exempt
Humanitarian Donations	🟢 Exempt
Goods / Commercial Items	🔴 50% Duty
Gifts > $100	🔴 50% Duty
Commercial Samples	🔴 50% Duty