Selling clothing abroad on eBay: HS codes and customs

This is a plain-language overview, not tax or customs advice. Rules change, and in 2026 several did. Check the linked official pages, or ask your carrier or accountant, before you rely on a detail.

Selling second-hand clothing to buyers in other countries is one of the easiest ways to grow on eBay, but every international parcel needs a few facts that domestic ones don’t: what the item is in customs terms and what it’s worth. Here is what that means.

HS codes: the international product code

The Harmonized System (HS), run by the World Customs Organization, is a product classification used by more than 200 countries and economies. Every type of goods has a six-digit code, and those first six digits are the same everywhere. A cotton shirt and a wool jumper have different HS codes, and so do men’s and women’s versions of many garments.

eBay’s customs help asks sellers for a detailed description of each item and, if you know it, the six-digit HS tariff number.

Customs declarations

Postal parcels leaving the country carry a customs declaration: a short form (CN22) for lower-value parcels and a longer one (CN23) above a threshold set by the postal rules. Your carrier or postal operator tells you which one applies. Either way you describe the contents and their value.

eBay is explicit about one thing: it is illegal to falsify a customs declaration or mark an item as a “gift” to avoid customs fees.

Who collects VAT on low-value parcels

• EU buyers: for imports with a parcel value up to €150, eBay collects the VAT from the buyer under the EU’s Import One-Stop Shop (IOSS). For shipments into France, eBay collects VAT on all goods regardless of value. eBay asks sellers to pass on its IOSS number in the export data they give the carrier.
• New in 2026: from 1 July 2026 the EU charges a temporary customs duty of €3 per item on low-value (€150 or less) distance sales, until 1 July 2028, whichever VAT scheme is used.
• UK buyers: for imported parcels worth £135 or less, the online marketplace is liable for the VAT, and eBay collects it. The UK plans to remove the import-duty relief on these low-value goods by October 2028 at the latest.
• US buyers: the US suspended its $800 duty-free “de minimis” rule for all countries on 29 August 2025, including parcels sent by post, and has since made the suspension indefinite. Low-value parcels to the US can now attract duties.

eBay notes that buyers generally pay the extra costs of international purchases, such as duties, taxes and clearance fees.

eBay International Shipping

eBay International Shipping handles the international leg, customs and returns for you, but only for items located in the United States, Canada, the United Kingdom or Germany (it launched in the UK and Germany in 2026, replacing the Global Shipping Programme for eligible UK sellers). Sellers elsewhere, including in the rest of the EU, ship internationally themselves.

A short checklist for each item

• An accurate description of what it is and what it’s made of.
• The six-digit HS code.
• The real value, matching what the buyer paid.

How WonderSnap helps

WonderSnap suggests an HS code for every item. Under Settings → Shipping abroad, “Automatic” makes it required whenever you ship from a different country than your eBay site’s (or choose “Always on”); then it must be filled in before the item can be published. You still check the code before it goes on a declaration.