Sunglasses Import Duties & Tariffs Guide 2026: Country-by-Country Rates

HS Codes for Sunglasses: Getting Classification Right

Before we talk about duty rates, let's get one thing straight: if your customs broker files the wrong HS code, you're not saving money — you're creating a liability. I've seen importers try to classify sunglasses as "plastic accessories" (HS 3926) to get a lower rate, and CBP caught every single one.

Sunglasses fall under HS 9004.10 — "Spectacles, goggles and the like, corrective, protective or other, sunglasses." This is harmonized globally, meaning every country uses the same first six digits. The key sub-classifications:

• 9004.10.0000 (US): Sunglasses — non-prescription, including fashion and sport sunglasses
• 9004.90.0000 (US): Other spectacles — prescription sunglasses, safety goggles, reading glasses
• 9004.10.1000 (EU): Sunglasses with optically worked lenses
• 9004.10.9100 (EU): Sunglasses with simply shaped lenses (most Chinese exports fall here)

Pro tip from the factory floor: If your sunglasses have UV400 protection (which ours do by default), they still go under 9004.10. The "corrective vs. protective" distinction only matters if you're importing prescription eyewear. Most wholesale sunglasses orders from suppliers like EyeView are correctly classified as 9004.10 regardless of lens features.

US Import Duties: Section 301 & the 9.5% Reality

The United States is the largest market for sunglasses imports — and the most expensive in terms of duties if you're sourcing from China. Here's the breakdown:

Base MFN Rate: 2.0%

Under normal trade relations (MFN), HS 9004.10.0000 carries a 2.0% ad valorem duty. That's $20 per $1,000 of declared value. Not bad.

Section 301 Surcharge: +7.5%

Here's where it gets expensive. Section 301 tariffs — imposed on Chinese-origin goods since 2018 — apply an additional 7.5% on HS 9004.10.0000 as of 2026. The original 25% rate was reduced to 7.5% in 2020 and has stayed there. Total effective US duty on Chinese sunglasses: 9.5%.

De Minimis: The $800 Loophole

Under Section 321, shipments valued at $800 or less enter the US duty-free — including Section 301 goods. This is how many small brands start: order 50-100 pairs as samples, split into multiple shipments under $800 each, and pay zero duty. It's completely legal as long as each shipment is genuinely under the threshold and you're not artificially splitting orders to evade duties (that's called "structured de minimis abuse" and CBP is cracking down).

EU Import Duties: Low Tariffs, High VAT

The EU is refreshingly straightforward compared to the US — no Section 301, no trade war surcharges. But VAT is where the real cost hides.

Standard Duty: 2.9%

Under the EU Common Customs Tariff (TARIC), HS 9004.10.9100 (sunglasses with simply shaped lenses, which covers most wholesale imports) carries a 2.9% duty rate. That's less than half the effective US rate. For an order valued at €10,000 CIF, you pay €290 in duties.

VAT: The Real Cost

Here's what catches new importers: the EU adds VAT on top of the duty-paid value. If your goods land in Germany (19% VAT), the calculation is:

Important: VAT is generally recoverable if you're a VAT-registered business. You pay it at import, claim it back on your next VAT return. But you need cash flow to cover the 90-120 day gap between payment and refund.

IOSS: Pre-Paid VAT for Small Orders

The Import One-Stop Shop (IOSS) lets you pre-collect VAT at the point of sale for shipments under €150. The buyer pays VAT at checkout, you remit it to a single EU tax authority monthly, and goods clear customs without the recipient paying anything on delivery. EyeView supports IOSS-compatible invoicing — tell us at order time and we'll format your commercial invoice accordingly.

UK, Australia & Canada: FTA Opportunities

These three markets have the best duty-reduction opportunities if you know the trade agreements.

United Kingdom: 2.0% Base, GSP Available

Post-Brexit UK applies a 2.0% duty on HS 9004.10 sunglasses. Under the UK Generalised Scheme of Preferences (GSP), goods from China qualify for preferential rates — but the preference margin on 9004.10 is zero (the MFN rate is already the GSP floor). What changes the math: the UK Developing Countries Trading Scheme (DCTS) offers 0% duty for sunglasses manufactured in 65 eligible countries, including India and Pakistan. If you can source acetate frames from an Indian factory, UK duty drops to zero.

Australia: 5.0% Standard, 0% Under FTA

Australia's standard tariff on HS 9004.10 is 5.0% — the highest among major markets. But the China-Australia Free Trade Agreement (ChAFTA) eliminated tariffs on sunglasses in 2019. With a valid Certificate of Origin, Australian duty is 0%. Every Australian customer I've shipped to saves the full 5% with proper CoO documentation. The paperwork costs $35 at CCPIT and takes 3 days. For a $20,000 order, that's $1,000 saved.

Canada: 0% Under CPTPP

Canada eliminated tariffs on Chinese-origin sunglasses under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Canadian importers pay 0% duty on HS 9004.10 from China — one of the few categories where the China-Canada trade relationship works in the importer's favor. Just make sure your commercial invoice clearly states the country of origin as China and the HS code as 9004.10.

How to Calculate Landed Cost (With Real Numbers)

Most new importers look at the per-unit FOB price and think that's their cost. It's not. Here's a real landed cost calculation for a typical order:

That $5.00 FOB pair actually costs $6.66 by the time it reaches your warehouse — a 33% markup above the factory price. And this is a best-case scenario with ocean freight. Air freight would add $800-1,200, pushing the landed cost above $7.50/pair.

7 Ways to Reduce Your Import Duties

1. Get the Certificate of Origin — Every Time

This is non-negotiable for Australia, Canada, and any market where FTAs apply. Ask your factory to include a CCPIT-stamped CoO with every shipment over $500 in value. Cost: $30-50. Potential savings: 5% of CIF value. ROI: 100× or more.

2. Use De Minimis for Samples and Small Orders

Keep initial sample orders under $800 (US), €150 (EU), or £135 (UK) to enter duty-free. This is the single best hack for testing new styles before committing to volume.

3. Consider Split Manufacturing

If you're shipping to the US and the 7.5% Section 301 surcharge is killing your margins, consider manufacturing in Vietnam or India instead of China. Vietnam has MFN-only rates (2.0%) with no Section 301. The per-unit factory cost might be $0.30-0.50 higher, but the duty savings often exceed the manufacturing premium on orders above $10,000.

4. Declare Accurate — But Not Inflated — Values

Under-declaring customs value is illegal. But over-declaring is just throwing money away. Declare the actual transaction value (what you paid the factory). Don't inflate it "for insurance purposes" — get separate cargo insurance instead. A $1,000 over-declaration on a US-bound shipment costs $95 in unnecessary duties.

5. Ship FCL Instead of LCL When Possible

If you're ordering 3,000+ pairs, a full container load (FCL) is cheaper per unit than less-than-container-load (LCL) and avoids CFS (Container Freight Station) charges at destination. The break-even point is typically around 5-8 cubic meters of eyewear — roughly 2,000-3,000 pairs with packaging.

6. Use a Licensed Customs Broker, Not Your Freight Forwarder's Default

Freight forwarders often bundle customs clearance at inflated rates. A dedicated licensed customs broker charges $75-150 per entry vs. $200-350 from forwarders who subcontract the work. For frequent importers (12+ shipments/year), a continuous customs bond ($500/year) is cheaper than single-entry bonds ($50-75 each).

7. Time Your Shipments Around Peak Season

Ocean freight rates spike 40-80% during peak season (August-October for holiday inventory, January-February before Chinese New Year). Since freight is part of your CIF value — and duties are calculated on CIF — higher freight means higher duties. Ship in March-May or November to get lower freight rates and, by extension, lower duty calculations.

Frequently Asked Questions