Starting a business

Do You Need a Licence or Resale Certificate to Buy Abayas Wholesale?

A resale certificate is a US sales tax form, not a licence to buy. What US and UK abaya shops need to buy, sell and import, from 6 states and HMRC.

Hijabs on mannequin heads and hangers in a shop display (illustrative stock photo)

Short answer

Do you need a licence or resale certificate to buy abayas wholesale?

No US or UK government page read in October 2026 makes a licence or resale certificate a condition of buying abayas wholesale. A resale certificate is a state form you give a US seller. To sell, a US shop needs a sales tax permit where it must collect; a UK shop must register for VAT once taxable turnover passes £90,000.

Key takeaways

  • The Multistate Tax Commission says 36 states have indicated its resale certificate can be used, and the Streamlined Sales Tax board says its certificate is accepted by all 24 member states. The Commission adds that the seller decides whether to accept one, and New York says a seller may refuse even a correct form.
  • Texas, California, Michigan and Illinois state no fee for a sales tax permit on their own pages, read on 16 October 2026, though Texas may ask for a bond and California a deposit. As published that month, remote-seller thresholds are US$100,000 in Illinois, Michigan and New Jersey (or 200 or more transactions in the last two) and US$500,000 in Texas and California.
  • US Customs and Border Protection says it does not require an importer to hold a licence or permit, though other agencies may for some goods. It takes an EIN, a Social Security Number or a CBP-assigned number, and the IRS charges no fee for an EIN.
  • GOV.UK says a UK business must register for VAT once its taxable turnover passes £90,000 in 12 months. HMRC says a trader who is not VAT-registered still pays import VAT, 20% on a woven synthetic abaya under the UK Trade Tariff, and cannot reclaim it.

A wholesale site's account form asks for a resale certificate, a seller's permit or a tax ID, and you have none yet. A video promises suppliers who need "no licence". Neither tells you which papers belong to buying, which to selling and which to importing.

This guide splits those jobs for a US shop and a UK shop buying abayas from abroad. Each rule comes from the authority's own page, read on 16 October 2026 unless another date is given. It is information, not tax advice. What we say about licences when you buy from us is on our start an abaya business page.

Do you need a licence or resale certificate to buy abayas wholesale?

No US or UK government page we read makes a licence or a resale certificate a condition of buying abayas wholesale. We checked the Internal Revenue Service (IRS), US Customs and Border Protection (CBP), six state tax departments and GOV.UK. The real paperwork comes when you sell and when you import.

The table splits the three jobs, with the authorities we checked in October 2026.

JobUnited StatesUnited KingdomChecked with
Buy from a supplier in the UAENo page we read makes a certificate, permit or licence a condition; our reading is that you are not normally askedNo page we read requires a licence or VAT number; no UK resale certificate foundIRS; CBP; six states; GOV.UK
Buy from a wholesaler at homeIt may ask for a resale certificate, and may refuse it; the shared MTC form asks for a state tax numberNo GOV.UK page we read names a document you must show a UK wholesaler; ask the wholesaler what it needsMultistate Tax Commission; New York; GOV.UK
SellA sales tax permit in each state where you must collect; business licences set by state, county or cityStart as a sole trader without registering; Self Assessment over £1,000; VAT over £90,000, or by choiceState tax departments; SBA; GOV.UK
ImportAn EIN, SSN or CBP-assigned number; formal entry over US$2,500, usually with a bond; US$800 exemption suspendedA GB EORI number, no fee listed; 12% duty on a woven synthetic abaya (commodity 6204 43), then 20% import VAT; reclaim only if VAT-registeredCBP; IRS; GOV.UK; HMRC; UK Trade Tariff

Your state's tax department, HM Revenue and Customs (HMRC), a customs broker or an accountant can confirm these rules for your shop.

Unless your quote is DDP (delivered duty paid, where the seller arranges the import charges), our terms make you the importer. Send the order you want and your country through our contact page, and the quote will state the price term.

What is a resale certificate, and who asks for one?

A resale certificate is a form you give a US seller so that it does not charge you that state's sales tax on stock you will resell. The Texas Comptroller says a seller may accept a properly completed Form 01-339 "instead of collecting the sales tax due".

The Texas Comptroller also says your permit number, or a copy of your permit, "is not a substitute for a resale certificate".

The California Department of Tax and Fee Administration (CDTFA) says it does not provide resale certificates. You download form CDTFA-230 or write your own, giving your name, address, seller's permit number, the goods, the words "for resale", a date and a signature.

The New York State Department of Taxation and Finance, in guidance updated on 21 January 2026, gives buyers 90 days to hand over Form ST-120. It says a seller may refuse a certificate "even if it is correct and properly completed".

There is no single national resale certificate: each state with a sales tax runs its own, with its own form, and the Multistate Tax Commission (MTC) and Streamlined Sales Tax forms are shared forms that some states accept. Your state's tax department can say which form applies to you.

Why does a supplier in the UAE not ask for a resale certificate?

A supplier in the UAE that does not collect a state's sales tax has nothing for the certificate to excuse, so you are not normally asked for one. That is our reading of the state rules, not a sentence from any state's page. A seller abroad can still come under a state's tax, which is why the word is "normally".

The Texas Comptroller says a seller based outside the US can register, and that a remote seller with less than US$500,000 of Texas revenue in the preceding 12 calendar months is not required to get a Texas permit. Michigan's Department of Treasury says a foreign seller over its threshold must register, unless all its sales are for resale.

If any supplier asks you for a tax document, ask which one and why, and check with your state's tax department.

States charge use tax on goods bought without sales tax and then used rather than resold, and Texas and California both name sellers outside the state, California including foreign ones. Stock you buy to resell is treated differently, but each state words it its own way, so ask your state's tax department how it treats stock you import.

On our side, our enquiry form asks for no licence, tax ID or resale certificate, and our service page says no trade licence is needed to buy from us. Our terms say our prices do not include import duty or taxes in your country unless your quote says so.

Real talk: A supplier list sold as "no licence needed" tells you what those suppliers check, not whether tax is due when you sell. The permit rules below apply whether your stock came from a US wholesaler or from Dubai. The Texas Comptroller says to allow 2 to 3 weeks for a permit, so apply before the cartons arrive.

What might a US wholesaler ask you for, and why?

A US wholesaler may ask for a resale certificate, and the shared multistate form asks for a state sales tax registration number. The Multistate Tax Commission (MTC) says the seller decides whether to accept a certificate and the state decides whether it is valid.

The MTC's Uniform Sales and Use Tax Resale Certificate, revised on 14 October 2022, is one that 36 states have said can be used. The Streamlined Sales Tax Governing Board says its certificate is accepted by all 24 member states.

Of the six states below, the MTC form lists all but New York, which uses its own Form ST-120. The form's California note says it is valid only as a resale certificate, not as a wider exemption certificate. Of the six, only Michigan and New Jersey are Streamlined members.

Ask the supplier: "Which resale certificate do you accept for my state: your own form, the MTC form or the Streamlined form? I have no sales tax number there yet. Can I buy at the taxed price now and send a certificate later?" Each state and seller sets its own rules on this, so keep the reply in writing.

The tax department of the state you ship to can confirm which forms it accepts.

Which permit do you need to sell abayas in the US?

To sell abayas in the US you need a sales tax permit, under whatever name the state gives it, in each state where you must collect sales tax. That is usually your home state, plus any other state once your sales there pass its remote-seller threshold. The table shows six, from each state's own pages as read in October 2026.

"Not verified" means the pages we read did not settle how that state treats clothing.

State and departmentPermit and costResale formClothingRemote-seller threshold
Texas, Comptroller of Public AccountsSales and use tax permit; no fee, bond possibleForm 01-339Not verifiedUS$500,000 in 12 months, resale sales counted
California, CDTFASeller's permit; no fee, deposit possibleCDTFA-230 or your own documentNot verifiedUS$500,000, preceding or current year
New York, Department of Taxation and FinanceCertificate of Authority, at least 20 days before taxable sales; no fee statedForm ST-120Under US$110 per item exempt from the 4% state tax; local tax unless the locality opts inOver US$500,000 and over 100 sales, last four quarters
Illinois, Department of RevenueCertificate of Registration; no registration feeForm CRT-61, or your own certificateNot verifiedUS$100,000, from 1 January 2026
Michigan, Department of TreasurySales tax licence; no feeForm 3372Not verifiedOver US$100,000 or 200 or more transactions, previous year
New Jersey, Division of TaxationCertificate of Authority via Form NJ-REG, 15 days before the first sale; no NJ-REG feeST-3; out-of-state buyers: ST-3NR, MTC or StreamlinedMost clothing exempt; accessories taxed; abayas and hijabs not namedOver US$100,000 or 200 or more transactions, current or prior year

These are the remote-seller thresholds as published on each state's own page in October 2026; check the state's page before you rely on one. Older pages still give Illinois a 200-transaction test, which the Illinois Department of Revenue's Bulletin FY 2026-12 dropped from 1 January 2026.

Texas, California, Michigan and Illinois state no fee for a sales tax permit on their own pages, though Texas may ask for a security bond and California for a security deposit. New York and New Jersey state no fee on the pages we read, which is not the same as free.

Many states do not tax ordinary clothing, but each draws its own line between clothing, accessories and formal wear, and none of the pages we read names abayas or hijabs. Ask your state's tax department whether yours are exempt before you set prices.

The US Small Business Administration (SBA) says local governments set business licences, so check your city or county website too. Your state's tax department or an accountant can confirm all of this for your shop.

What does US customs need from you to import a first order?

US Customs and Border Protection (CBP) needs an importer number from you, not a licence. Its tips for new importers, last changed on 27 August 2024, say CBP does not require an importer to hold a licence or permit. The number can be your IRS business number or, with no business registered, your Social Security Number (SSN).

CBP's Form 5106 FAQ, last changed on 6 October 2026, accepts an Employer Identification Number (EIN) from the IRS, an SSN or a CBP-assigned number. The last is for a business with no US tax number, such as one based abroad.

CBP adds that the importer of record, the party named as importer on the customs entry, is ultimately responsible for the entry papers being correct, even when a broker files them. On our orders that is you, unless your quote is DDP.

As of October 2026 CBP's e-commerce page says the US$800 exemption is suspended and informal entry is generally allowed up to US$2,500. These rules change by notice, so check CBP the week you ship. Above US$2,500 an entry is formal, and you usually need a customs bond, which a customs broker or your carrier can arrange for a single shipment and will price on quote.

Our minimum is 20 pieces and AED 2,000 per order, so whether a first order passes US$2,500 depends on your mix; ask your carrier which entry applies. A sample order needs no set number of pieces, just AED 2,000 in value, and it still pays duty.

Other agencies license some goods, but for clothing the rules you meet are labelling rules, which our labelling guide covers. Duty classification is in our article on abaya HS codes and customs duty.

Common mistake: Paying a filing website for an EIN. One charged US$29 for a "Federal ID" when we read it in October 2026, yet the IRS page, last reviewed on 16 October 2026, says you never have to pay a fee for an EIN. Apply to the IRS direct, by phone, fax or mail if you are outside the US.

A licensed customs broker can confirm what your own entry needs.

Does a UK shop need a VAT number or licence to buy stock?

No GOV.UK page we read requires a licence or a VAT number to buy ordinary clothing as stock. GOV.UK says a sole trader can start trading straight away without registering. Once your trading income passes £1,000 in a tax year, you register for Self Assessment.

We found no UK equivalent of a resale certificate on GOV.UK: VAT on stock is handled through VAT registration instead. GOV.UK says you must register once taxable turnover goes over £90,000 in 12 months, or is expected to in the next 30 days. Below that, you may register by choice.

GOV.UK lists licences for specific activities, such as playing music, selling food or trading in the street, and ordinary clothing is not on its list of imports that need a licence. Check with your local council for any premises or market-stall rules.

Real talk: Some pages that rank for this question in October 2026 still give the UK VAT threshold as £85,000, the figure on a page written in 2022. GOV.UK's figure is £90,000. Take any threshold from GOV.UK on the day you check, not from a blog or an old forum thread.

HMRC or an accountant can confirm your own position.

What does a UK import involve, and can you reclaim the VAT?

A UK import needs a GB EORI number (an Economic Operators Registration and Identification number, the importer's customs ID), and the goods are charged duty and 20% import VAT. GOV.UK says you need an EORI number starting GB to import into England, Wales or Scotland, and it lists no fee for one. Whether the VAT is a cost depends on your VAT registration.

The UK Trade Tariff, read on 10 October 2026, lists 12% duty on a woven synthetic dress, commodity 6204 43 00 00, with no lower rate for UAE origin. HMRC says import VAT is charged on the customs value, the duty and incidental costs up to the first UK destination. A trader who is not VAT-registered pays it and cannot reclaim it, HMRC says; a registered business can account for it on its VAT return through postponed VAT accounting. GOV.UK says a shop under £90,000 of turnover may register by choice, and HMRC's import VAT rule turns on registration, not turnover.

On a consignment worth more than £135, GOV.UK says the normal import VAT and customs rules apply, so the VAT is due on import from whoever imports the goods. On a DDP quote, ask whether that VAT is included.

Quick maths: Take AED 1,000 of goods and freight. Duty at 12% is AED 120. VAT at 20% falls on AED 1,120, so it is AED 224. A shop that is not VAT-registered carries all AED 344 as cost. A registered shop reclaims the AED 224 on its VAT return, leaving AED 120. The carrier's fee comes on top.

Our shipping and landed cost page shows the landed-cost method, and our guide to abaya startup costs prices a full UK order. A customs broker or an accountant can confirm the figures for your shipment.

Which of these terms do people mix up?

Six papers are easy to mix up, and only one of them, the US resale certificate, is a form you hand over when you buy. The table says what each is, who issues it and whether any page we read requires it to buy from a UAE supplier.

TermWhat it isWho issues itRequired to buy from a UAE supplier, on the pages we read?
Resale certificateLets a US seller skip its state's sales tax on stock for resaleYou fill in the state's form; the seller keeps itNot normally, on our reading
Seller's permit or sales tax ID (also Certificate of Authority, sales tax licence)Registration to collect a state's sales tax, and its numberThe state tax departmentNo; it is for selling
EINA federal tax number, also accepted as an importer numberThe IRS, with no feeNo; for customs an SSN also works
Business licenceLocal permission to trade, by activity and placeState, county or cityNo page we read requires it to buy
VAT number (UK)UK VAT registration, required over £90,000 of taxable turnoverHMRCNot to buy; it lets a registered shop reclaim import VAT
EORI number (UK)Customs number for bringing goods into Great BritainHMRC, through GOV.UK; no fee listedNot to buy; whoever imports needs one

None of the six state pages we read uses the phrase "wholesale licence", and no GOV.UK page we read names one for clothing. If a website sells you one, ask which official document it is; the issuing body or an accountant can confirm what each number is for.

What changes if you sell in Canada or Australia?

Canada sets a C$30,000 small-supplier limit for GST/HST, the goods and services tax and, in some provinces, the harmonised sales tax. Australia sets an A$75,000 threshold for its own, separate GST.

Canada. The Canada Revenue Agency's guide for GST/HST registrants sets the small-supplier limit at C$30,000 of worldwide taxable supplies, in a single calendar quarter or over the last four, so check the CRA's page for your own case. The Canada Border Services Agency (CBSA), in guidance modified on 17 September 2026, says a commercial importer needs a CARM Client Portal account, a 9-digit business number and an import account. Provincial sales taxes have their own rules; British Columbia, for example, takes the buyer's PST number or its own exemption certificate on goods bought for resale.

Australia. The Australian Taxation Office (ATO) says a business must register for GST within 21 days of its GST turnover reaching A$75,000; below that it is a choice. The ATO says 10% GST is charged at the border on an imported consignment with a customs value over A$1,000.

Our ship-to page lists the countries we ship to, Canada and Australia among them; the CRA, the CBSA, the ATO or an accountant can confirm your case.

Which papers should you have ready before a first wholesale order?

Before a first wholesale order, settle four things: how you trade, your tax numbers, when you must register to collect tax, and who imports the goods. The table splits each step for a US and a UK shop.

StepUS shopUK shopCheck with
1. How you tradeSole proprietor, or a registered company by choiceSole trader, or a company by choiceState filing office; Companies House
2. Tax numbersEIN, free from the IRS, or an SSN for customsGB EORI; Self Assessment over £1,000IRS; CBP; GOV.UK
3. Registration to sellSales tax permit at home; other states past a thresholdVAT over £90,000, or by choiceState tax department; HMRC
4. The importerYou, unless DDP; formal entry over US$2,500You, unless DDP; import VAT due on importYour quote; CBP; HMRC

Ask the supplier: "Is this quote DDP? Who will be the importer of record, what does the broker need from me, and does the price include import VAT or sales tax?" On a DDP quote the supplier arranges customs clearance, but you may still be asked for your tax ID or EORI number. Get the answers in writing before you pay the deposit set out on our payment terms page.

Our worldwide shipping page notes that DDP does not always cover local sales tax or VAT. An accountant can check this list against your own business.

Next step

Three decisions matter: where you will register to collect tax, who is the importer, and when you pass a threshold. Settle them with your state's tax department, HMRC or an accountant before the first carton ships.

We run each order from fabric to carton. Your abayas are made in the UAE to specifications written down before production, and you see photos of the packed cartons before you pay the balance. Our low MOQ page sets the minimum: 20 pieces and AED 2,000 per order, mixed across designs and colours as you like.

Choose styles from the catalogue, then send us your list: each design, its colours and sizes, and the country you sell in.

Frequently asked questions

Is there a resale certificate in the UK?

We found no UK equivalent of a resale certificate on GOV.UK. In the UK, VAT on stock is handled through VAT registration instead. GOV.UK says you must register once taxable turnover goes over £90,000 in 12 months, and you may register by choice below that. HMRC says a VAT-registered business can account for import VAT on its VAT return, while a trader who is not registered pays it and cannot reclaim it. HMRC or an accountant can confirm your position.

Do I need a resale certificate if I live outside the US?

On our reading of state rules, a supplier outside the US that collects no state's sales tax does not normally ask for one, because the certificate only excuses tax a seller would otherwise collect. If you sell into a state, its rules decide whether you register; Texas lets remote sellers outside the US register. For customs, CBP issues a foreign business with no US tax number its own number, and the IRS takes EIN applications from abroad by phone, fax or mail. Ask the state's tax department.

Do I need an importer of record to bring abayas into the US?

Yes: CBP says a customs entry can only be made by the owner or purchaser of the goods, or a licensed customs broker they appoint. It adds that the importer of record stays responsible for the entry papers even when a broker files them. On Dubai Abaya orders our terms make you the importer unless your quote is DDP, delivered duty paid. A customs broker can confirm what your entry needs.

Is it safe to give my EIN to a supplier who asks for it?

An EIN is a federal tax number with set uses, so ask the supplier what it is for before you send it. CBP accepts an EIN as an importer number on Form 5106, while the state resale forms we read ask for a state sales tax number. The IRS says you never have to pay a fee for an EIN. Your accountant can tell you what to share and with whom.

What do I write on a US wholesaler's resale form if I am not registered in its state?

What you write depends on the state's own form. New York's resale form has a part for buyers outside New York that asks for a sales tax or VAT registration number from another jurisdiction, and a New York seller may still refuse a certificate. Illinois's Form CRT-61 has an out-of-state option only for goods resold and delivered outside Illinois. New Jersey's Form ST-3NR is for buyers registered in another state that are not, and need not be, registered in New Jersey. Ask that state's tax department before you sign.

Can I use my resale certificate in another state?

You can sometimes use a resale certificate in another state, if that state and the seller accept it. The Multistate Tax Commission says 36 states have indicated its uniform certificate can be used, and the Streamlined Sales Tax board says all 24 of its member states accept its certificate. The Commission adds that some states want you registered in the state where you buy, while others accept a number from another state. Check with the revenue department of the state in question.

Do resale certificates expire?

A resale certificate can need renewing: the Illinois Department of Revenue says certificates of resale should be updated at least every three years. Texas tells sellers to keep a resale certificate for four years, and New Jersey for not less than four years, which is a record rule rather than an expiry date. Ask your state's tax department how often it expects a new certificate.

What happens if I use stock I bought tax-free for myself?

In Texas and California, stock taken out for your own use can owe use tax. The Texas Comptroller says that if you use merchandise for another purpose before you resell it, you are liable for use tax, and free samples given to customers count as a use. California's tax department counts a retailer taking items out of inventory for personal or business use as a use. Your state's tax department or an accountant can confirm how this applies to you.

Can I buy wholesale tax-free before I register for sales tax?

Whether you can buy tax-free before you hold a sales tax number depends on the state and on the seller. The Multistate Tax Commission form asks for a state registration number, and many sellers will not accept it without one. A seller that turns down your certificate would normally charge the sales tax instead, so you can still buy, at the taxed price. Your state's tax department can tell you when you must register and what you can sign before then.

Can a UK shop under the £90,000 VAT threshold reclaim import VAT?

Only if it registers for VAT. GOV.UK says a business below £90,000 of taxable turnover may register by choice, and HMRC's import VAT rule turns on registration, not turnover: a registered business can account for import VAT on its VAT return, while one that is not registered cannot reclaim it. Registering also means charging VAT on your own sales and filing returns. An accountant can weigh that against the VAT you would reclaim.

Why does a US supplier ask for a resale certificate for every state I ship to?

Because each state decides which certificates it accepts, a seller shipping into several states may need a form that each one recognises. The Multistate Tax Commission says the seller decides whether to accept a certificate and the state decides whether it is valid. Some states want the buyer registered where the purchase is made, while others accept another state's number. The state's tax department can tell you which form it takes.

Sources

  1. Texas Comptroller of Public Accounts, Sales and use tax FAQs on resale certificates, Form 01-339, a permit is not a substitute, sellers keep the form four years
  2. California Department of Tax and Fee Administration, Publication 103, Valid Resale Certificates, form CDTFA-230 or your own document
  3. New York State Department of Taxation and Finance, Exemption Certificates for Sales Tax (TB-ST-240), the 90-day rule and a seller's right to refuse
  4. Texas Comptroller of Public Accounts, Remote Sellers, the US$500,000 test and sellers outside the US
  5. Michigan Department of Treasury, Remote Seller FAQ, the threshold, foreign sellers and sellers whose sales are all for resale
  6. Texas Comptroller of Public Accounts, Sales and use tax FAQs on use tax, purchases from sellers outside Texas and stock used before resale
  7. California Department of Tax and Fee Administration, Publication 110, California Use Tax Basics, purchases from foreign merchants and stock taken from inventory
  8. Texas Comptroller of Public Accounts, Sales and use tax permit, allow 2 to 3 weeks for a permit
  9. Multistate Tax Commission, FAQ on the Uniform Sales and Use Tax Certificate, the seller decides whether to accept it and the state number it asks for
  10. Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate, the 36 states and the form revised 14 October 2022 with its state notes
  11. Streamlined Sales Tax Governing Board, Exemption Certificates, accepted by its 24 member states
  12. Texas Comptroller of Public Accounts, Sales tax permit FAQs, no fee and a possible security bond
  13. California Department of Tax and Fee Administration, Obtaining a Seller's Permit, no fee and a possible security deposit
  14. California Department of Tax and Fee Administration, Use tax collection requirements after the Wayfair decision, the US$500,000 threshold
  15. New York State Department of Taxation and Finance, Sales Tax Certificate of Authority application, the 20-day rule
  16. New York State Department of Taxation and Finance, Clothing and Footwear Exemption (TB-ST-530), clothing under US$110 per item
  17. New York State Department of Taxation and Finance, Registration for businesses with no physical presence, the remote-seller test
  18. Illinois Department of Revenue, Certificate of Resale, Form CRT-61 (R-04/25) with its out-of-state option, and updating every three years
  19. Illinois Department of Revenue, Do I need to register my business, no registration fee
  20. Illinois Department of Revenue, Bulletin FY 2026-12, the US$100,000 remote-retailer threshold from 1 January 2026
  21. Michigan Department of Treasury, Sales Tax License FAQ, no fee and Form 3372
  22. New Jersey Division of Revenue and Enterprise Services, NJ-REG application and instructions, no filing fee and the 15-day rule
  23. New Jersey Division of Taxation, Tax Topic Bulletin S&U-6, Sales Tax Exemption Administration, Forms ST-3 and ST-3NR, certificates kept four years
  24. New Jersey Division of Taxation, Tax Topic Bulletin S&U-4, New Jersey Sales Tax Guide, clothing and accessories
  25. Business.NJ.gov, State of New Jersey, Register for Taxes, the remote-seller test
  26. US Small Business Administration, Apply for licenses and permits, local licences set by local governments
  27. US Customs and Border Protection, Tips for New Importers and Exporters, no importer licence, the importer number and the importer of record
  28. US Customs and Border Protection, CBP Form 5106 FAQ, EIN, SSN or CBP-assigned number
  29. US Customs and Border Protection, E-Commerce FAQ, the suspended US$800 exemption, the US$2,500 informal entry limit and who may make an entry
  30. Internal Revenue Service, Get an employer identification number, no fee for an EIN and how applicants outside the US apply
  31. GOV.UK, Set up as a sole trader, trading without registering and Self Assessment over £1,000
  32. GOV.UK, Register for VAT, the £90,000 threshold and voluntary registration
  33. GOV.UK, Import goods into the UK: step by step, goods that need an import licence
  34. GOV.UK, Get an EORI number, the GB number needed to import
  35. GOV.UK Trade Tariff, commodity 6204 43 00 00, 12% duty and 20% import VAT
  36. HM Revenue and Customs, Paying VAT on imports from outside the UK, import VAT for traders not registered for VAT and postponed VAT accounting
  37. HM Revenue and Customs, VAT and overseas goods sold directly to customers in the UK, consignments over £135
  38. Canada Revenue Agency, General Information for GST/HST Registrants (RC4022), the small-supplier limit
  39. Canada Border Services Agency, Set up your business to import, CARM, business number and import account
  40. Province of British Columbia, PST exemptions and documentation requirements, goods bought for resale
  41. Australian Taxation Office, Registering for GST, the A$75,000 threshold
  42. Australian Taxation Office, GST and imported goods, consignments over A$1,000
  43. New York State Department of Taxation and Finance, Form ST-120, Resale Certificate (1/26), the part for buyers outside New York

Our own figures (minimums, prices, deposits, lead times) match our published terms and change everywhere on this site at once. Duty, freight and market figures from third parties are dated and sourced; check them with your broker before you rely on them.

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