Home / Insights

#DDP

Plain-language notes on U.S. tax deadlines, IRS letters, cross-border reporting and running a small business, written by the CPAs who handle these questions every day.

Browse by topic

All topics315 YCL news, community & stories7 Tax law & IRS updates45 Individual & family tax49 Small business & company tax82 Foreign assets & reporting15 Going global: US companies68 Immigration & residency tax22 IRS notices & penalties27

Going global: US companies · Nov 9, 2026

Alibaba.com vs AliExpress: Selling Wholesale to U.S. Businesses or Retail to U.S. Consumers, and Who Is Importer, Who Collects Sales Tax, and When You Need a U.S. Company

Alibaba.com is B2B wholesale: a Chinese factory sells to U.S. business buyers, who usually import the goods themselves. AliExpress is B2C retail to U.S. consumers. Trade terms (FOB, EXW, DDP) decide who is importer and pays duty; the platforms collect sales tax on U.S. orders under marketplace facilitator laws, and resellers can claim exemption. A factory exporting FOB through Alibaba.com generally needs no U.S. company.

Read article

Going global: US companies · Nov 9, 2026

DDP or DDU When Shipping From China to U.S. Shopify Customers After De Minimis

The $800 de minimis exemption ended for China on May 2, 2025 and was suspended for all countries on August 29, 2025, so direct-mail parcels clear customs and pay duty. Under DDU the customer pays and refusals rise; under DDP you or your forwarder pay. The importer of record carries the duty, the liability and any refund.

Read article

Going global: US companies · Nov 9, 2026

Etsy's Creativity Standards and Chinese Factories: What Suppliers Can and Can't Do (2026)

Etsy only allows items the seller makes, designs, handpicks or sources. A Chinese factory can produce a seller's original designs as a disclosed production partner; OEM, ODM, white-label and wholesale stock is reselling. New shops can't open in mainland China, and U.S. orders shipped from abroad must be DDP since July 9, 2026.

Read article

Going global: US companies · Nov 9, 2026

Selling furniture to U.S. retailers FOB vs. DDP: who is importer, who pays the tariffs and what a DDP contract should say

Under FOB origin terms the U.S. retailer is usually the importer of record and handles duties, clearance and CPSC eFiling. Under DDP, the factory or its U.S. company is the importer and owns the duties, IEEPA refunds and compliance. A factory that manufactures abroad with no U.S. office or staff generally owes no U.S. income tax either way.

Read article

Your situation

Have a question about your own situation?

Every file is different. Book a free 15-minute consultation and a CPA will walk you through yours.

Articles are general information, not tax or legal advice for your specific situation.

Book a consultation Quick quote