Frequently Asked Questions

All goods imported into the UK from outside the EU must be declared to HM Revenue & Customs and in most cases, are subject to Customs Duty and VAT. This includes goods bought over the Internet.

The person receiving the shipment is legally obliged to pay Duty and VAT except where the person sending the shipment has agreed to accept these charges in the contract of sale. Private individuals intending to buy goods on the Internet from non-EU countries should be particularly careful. Often the price advertised on the supplier's website will not include UK Duty and VAT and you will be expected to pay this once the shipment arrives in the UK.

This invoice is not for delivery charges. The invoice relates purely to import duties and other applicable government taxes such as VAT that were levied by Customs when your shipment arrived in the country. DHL paid these duties on your behalf in order to comply with Customs regulations and to ensure your goods were delivered without delay.

Retailers (internet or catalogue) will normally include advice about import duties on their shipping information pages – but costs are not usually included. You may wish to check the Terms and Conditions of your purchase.

Sometimes this may be the case. Products sold by companies outside of the UK may appear cheaper compared to UK prices because they do not include taxes. Buyers are advised to check for additional costs before purchasing goods from overseas. You can find further information at www.gov.uk/guidance/importing-goods-from-outside-the-eu

If the goods are a gift, there is a different allowance. Items up to £39.00 in value per person are not liable for customs charges. This does not apply to items purchased from abroad to be used as gifts. Different allowances apply to alcoholic drinks and tobacco products.
Further information is available at www.gov.uk/goods-sent-from-abroad/tax-and-duty

Samples relief can only be claimed by Traders registered under an EORI number (Economic Operator Registration Identification). Trade samples are subject to various conditions to qualify for tax relief. To check if your sample qualifies, please contact Customs. Detailed guidelines are published in Customs Notice 372, available by contacting 0300 200 3700 or at www.gov.uk/hmrc
If your goods do qualify for tax relief please contact DHL within 7 days of receipt of our invoice. Please provide a declaration on company letterhead confirming you meet the conditions on Notice 372, quoting your EORI number and details of the person responsible for your record keeping.

Under current regulations the cost of delivery is added to the declared value of the goods to make the goods ‘value for Customs’. If the sender has not supplied the value of the goods, a value is used that is based on the weight of the goods as per the Customs scale of charges. This calculation will also include a VAT Value Adjustment which is the cost of transport within the EU borders, liable to VAT only.

An amount of £11.00 or 2.5% of the total Duty and/or VAT incurred, whichever is the greater.

If the total Duty and/or VAT incurred is less than £440 then a flat amount of £11.00 will be incurred as this is less than 2.5%

For example:
If the total Duty and/or VAT amount equals £125.80, then £11.00 will apply. The 2.5% will be incurred if the total duty and/or VAT is greater than £440.00. For example, if the total Duty and/or VAT amount equals £490.00 then an amount of 2.5% will apply i.e. £12.25.

Customs Duty is a tax charged on goods produced outside the EU. It is controlled by HM Revenue & Customs. The purpose of Duty is to keep competition equal and fair and to bring the cost of imported goods up to the same cost as those produced within the EU. Once Duty is paid, the goods are in 'free circulation' and can move throughout the EU without restriction.

Certain goods such as wines, spirits, cigars, cigarettes and tobacco are subject to what is called Excise Duty. When you buy excisable goods in the UK the price you pay includes this tax. However, if these goods are imported either from within or from outside the EU, you will have to pay Excise Duty and VAT. The Excise Duty is often more than the cost of the goods, and private consumers buying excisable goods over the Internet should be extremely careful as there are different regulations governing the purchase of these goods on the Internet.

Value Added Tax (VAT) is a tax normally charged on the supply of goods (and services) made by a VAT registered business. However, imported goods are also subject to VAT. This is to prevent a purchaser gaining an unfair advantage by buying non-EU goods VAT free.

There is a facility for the sender to nominate itself to pay these costs on the shipment documentation. We can usually re-issue the costs to the sender but you will need to ensure that the sender writes to us confirming they will pay these costs. Alternatively the sender can pay the invoice directly to us, using one of the payment methods shown on the reverse of the invoice.