常見問題 – 關稅及稅項

關稅的計算取決於應課稅貨件的計稅價值。以這計算的目的而言,應課稅貨件的分類代碼稱為統一分類代碼。
  • 無論付運貨件是否禮物,都必須經過進口的流程,並由付運目的地國家的海關法律來決定該進口流程。付運貨件並非以其目的地,而是基於寄件地、價值和數量來處理清關手續。應課稅的付運貨件都須繳付關稅,即當跨國運送貨物時應徵收關稅或稅款。
  • 該系統代碼已由世界海關組織制定,並正不斷發展
您需要有一個DHL帳戶才可以代替收件人支付關稅及稅項。

目的地國家的海關會於包裹入境時決定是否需要徵收關稅和稅項。

  • 這取決於貨件標籤(提單)和清關文件 - 尤其是貨件內容、申報價值和重量。
  • 關稅及稅項只適用於歐盟地區以外付運的包裹,並且不是所有貨件都會被徵收此款項。
是的,於歐盟地區內付運的包裹無需繳付關稅及稅項。

Goods Purchased Online

The online retailer has an agreement for DHL to deliver items ordered online.
  • Duties and taxes are most typically not included in the price of the goods you purchase online.
  • When purchasing goods online, some or all of these goods may not originate in the country you reside in.
  • When goods are not shipped domestically (within your country) or within a single customs union, such as the European Union, you are liable to pay any inbound duties and taxes which your local customs authority deems appropriate.
  • To ensure the DHL courier can deliver your goods in shortest possible transit time, when we enter your country, DHL pays the customs authority immediately on your behalf for any duties and taxes that are due on the goods.
  • DHL only releases the goods to you upon the full repayment of any duties and taxes that were paid on your behalf.

Although you ordered and purchased the goods online, the goods are still subject to an import procedure to clear the shipment through customs. Clearance depends on:

  • The country of origin
  • The value including transport charges
  • The quantity of goods

Each country has its own customs laws and the duties for different types of goods and values are set locally. DHL, like any other international transportation company, must adhere to local customs legislation and so DHL pays duties on the receiver’s behalf to clear shipments on arrival.

You will not be paying to DHL any further shipping costs. Rather, you will be asked instead to pay customs duties, taxes and other import charges related to customs clearance in your home country, as per local regulations.
Whether a shipment is a gift or not, it must still go through an import procedure as determined by custom’s law in the destination country. The shipment is cleared through customs based on the origin country, the value and quantity, but not its purpose. You will need to pay customs duty and taxes only if the value of the gift is above a stated local threshold.
Every country has limitations for imported goods that are used for personal use. This is to avoid misuse, and to distinguish imports for personal and commercial use.

Depending on value and the type of goods imported you may expect the following:

Customs import duties (percentage of shipment value and transport charges)

  • Local tax
  • DHL Advance Payment surcharge
  • Any regulatory charges, if applicable
Back to Top