Northern Mariana Islands Import Duties & Taxes Explained

Most shipments to Saipan (Northern Mariana Islands) arrive tax-free if under $1,000 USD, but exceeding this threshold triggers a 5% Excise Tax and 0.42% Environmental Beautification Tax. You may also owe carrier processing fees of $10 to $30 USD when your shipment clears customs.

The Northern Mariana Islands applies an Excise Tax of 5% on most consumer goods in your shipment, with reduced rates of 1% for food and hygiene products, and higher rates up to 23% for perfumes. These charges only apply when your shipment value exceeds $1,000 USD, which means most personal packages may arrive tax-free.

No, there is no traditional sales tax in Saipan. Instead, your shipment may be subject to Excise Tax (typically 5%) and an Environmental Beautification Tax (0.42%), but only if the total value exceeds the $1,000 USD Personal Use Exemption threshold.

Yes, because CNMI is a separate customs zone, your shipment is subject to local Excise Tax and Environmental Beautification Tax upon arrival. These charges apply even though you are shipping from within the United States.

You generally do not pay taxes if your total personal use shipment is under $1,000 USD. This high exemption means many standard shipments arrive without additional charges.

Typically, no, as CNMI uses an excise-based system rather than traditional customs duties for standard consumer goods. Your primary costs will be the Excise Tax and Environmental Beautification Tax.

Yes, carriers like FedEx or UPS may charge a processing fee of $10–$30 USD to handle the payment and paperwork. This brokerage fee is separate from the taxes owed to CNMI customs.

The CNMI Division of Customs collects the taxes directly upon your shipment's entry into the territory. They assess the value and apply the appropriate tax rates based on your declared goods.

Taxes are calculated as a percentage of the declared 'ad valorem' value of your goods in US dollars. Ensure your commercial invoice accurately reflects the value to avoid delays or incorrect assessments.

Yes, perfumes and fragrances are subject to a significantly higher Excise Tax rate of 23% compared to the standard 5%. This high rate applies to the full declared value of perfume items in your shipment.