Low Value Parcel Processing Taskforce


Appendix E: Summary of international low value import schemes



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Appendix E: Summary of international low value import schemes





Britain

Canada

Singapore

Threshold: Tax










VAT/GST

£15 (A$22.82)

C$20 (A$19.25)

S$400 (A$303.84)

Gift

£40 (A$60.84)30

C$60 (A$57.73)

S$400 (A$303.84)

Duty

£135 (A$205.34)31

C$20 (A$19.25)

S$400 (A$303.84)

Threshold: Reporting










Simplified ID

-

C$20 (A$19.25)

-

Full ID

£2,000 (A$3,040.94)

C$1,600 (A$1,539.36)

S$400 (A$303.84)32

Processing charges










Processing charge

Royal Mail handling charge £8 (A$12.60) (Courier £13.50) (A$20.52).

Canada Post handling charge of C$8.50 (A$8.18)

S$5.00 (A$3.80) Singapore Post handling charge. If Singapore Post is required to assist customers with revenue processing, an additional charge of S$15 is levied.)

Agency responsibility










Government Agency

UK Border Force (UKBF) Administers – Border Protection/duty/tax calculation

Collects – n/a



Canada Border Services Agency (CBSA) Administers – Border Protection/duty/tax calculation

Collects – n/a



Immigration and Checkpoints Authority (ICA) Administers - Border Protection/ and identification of items for revenue processing

Collects – n/a



Post

Administers – charges and notification

Collects – tax/charges/duty



Administers - charges and notification

Collects – tax/charges/duty



Administers – duty/tax calculation, charges and notification

Collects – tax/charges/duty



Other

UKBF is the border agency. It operates on behalf of HMRC in mail gateways in calculating duty/tax liability. Royal Mail pays HMRC VAT.

N/a

ICA is the border agency. It acts on behalf of Singapore Customs in gateway in regard to identification of items for revenue purposes.

Other










Kahala group member

Yes

No

Yes







Korea

Japan

New Zealand

USA

Threshold: Tax













VAT/GST

US$250 (A$240.40)

Zero

NZ$400 (A$311.90)33

n/a

Gift

₩150,000 (A$127)

As above

NZ$110 (A$85.77)34

US$100 (A$96.16)

Duty

US$250 (A$240.40)

As above

NZ$400 (A$311.90)

US$200 (A$192.32)

Threshold: Reporting













Simplified ID










US$200 (A$192.32)

Full ID

US$600 (A$576.95)

¥200,000 (A$2,325.69)

NZ$1,000 (A$779.75)

US$2,000 (A$1,923.16) (commercial use)

Processing charges













Processing charge

₩1,000 ($A0.85) (Post delivery notification charge)

Japan Post handling charge of ¥200 (A$2.32).

NZ$25.30 (A$19.73)

(BS) NZ$12.77 ($9.96)



US$5.35 (A$5.14) (Post) + US$5.50 (A$5.29) (Customs)

Agency responsibility













Border Protection (Customs)

Administers – Border Protection/duty/tax/charges

Collects – Border Protection/duty/tax



Administers – Border Protection/duty/tax/charges

Collects – Border Protection/duty/tax/charges



Administers - Border Protection/duty/tax

Collects – n/a



Administers – Border Protection/duty/tax/charges

Collects – Border Protection/duty/charges



Post

Administers – delivery only

Collects – charges



Administers – delivery only

Collects – charges



Administers - charges and notification

Collects – tax/charges/duty



Administers – charges and notification

Collects – charges/duty



Other

n/a

n/a

n/a

n/a

Other













Kahala group member

Yes

Yes

No

Yes

Appendix F: International mail products and categories

Express mail service (EMS)


Express mail service (EMS) is a premium Express courier mail service for letters, documents and merchandise. Generally EMS articles have a maximum weight of 20kg and are unique to other mail in that they afford senders and addressees the ability to track consignments on the internet using a unique tracking number.
EMS articles are in two categories – documents and merchandise.

International parcels


International parcels are any articles which are not an Air Mail letter or other mail. Generally these articles weigh between 2kgs and 20kgs and have a size limit of 105cm in length and 140cm in girth/width. International parcels can arrive by air or sea.
Like EMS this service also affords senders and addressees the ability to track their consignment on the internet using a unique tracking number.

Registered Post International


Registered Post International provides additional security for letters and documents weighing up to 2 kgs.

Air mail letter


Air mail letters have the following features:

  • a maximum length of 360mm

  • a max width of 260mm

  • a maximum thickness of 20mm

  • a weight which does not exceed 500 grams.

Air mail letters includes items such as aerogrammes and greeting cards.



Other mail


Other mail includes any articles that do not fit into the air mail letter categories eg items weighing more than 500 grams but less than 2kgs. This class of mail is referred to as Other Articles (OAs) and can be further divided into small packets, large packets and printed matter during sorting.

  • Small packets are articles that can weigh up to 500 grams.

  • Other/large packets are articles which weigh less than 2 kilograms.

  • Printed matter means newspapers, brochures, books and magazines; these are normally wrapped and bundled in plastic, but may also come as loose articles.

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