Can I write off shipping costs for customer orders?

Shipping costs for customer orders are considered ordinary and necessary expenses for businesses that sell products. These costs are deductible as they are directly related to the sale of goods. However, they must be reasonable and directly associated with the delivery of products to customers. For example, if you run an online store, the shipping fees you pay to send products to customers can be deducted as a business expense. If the shipping costs are reimbursed by the customer, they should not be deducted.