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Customs, Landed Cost & U.S. Operating Models
2026 tariff and de minimis changes, importer of record, DDP, landed cost, and the tax differences between distributor, commission-agent and DTC models.
Articles in this topic
4 articles · last reviewed 2026-07-18
Customs, Landed Cost & U.S. Operating Models
IEEPA tariff refunds: who gets paid, how to book it, and whether it is taxable - B&G US Tax
CBP pays only the importer of record, not whoever actually bore the cost.
Read article → Customs, Landed Cost & U.S. Operating Models2026 tariff and de minimis changes: rebuilding the U.S. landed-cost model
A purchase price plus one fixed tariff percentage no longer supports 2026 U.
Read article → Customs, Landed Cost & U.S. Operating ModelsImporter of record and DDP: who owns duty, records and cash-flow risk?
DDP is a commercial delivery arrangement; Importer of Record is a customs reporting and responsibility role.
Read article → Customs, Landed Cost & U.S. Operating ModelsDistributor, commission agent, or DTC: three U.S. operating models compared
These are not sales-channel labels.
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