FAQs – Duties and Taxes

Yes. You need a DHL account number and must select the Duty Tax Paid (DTP) service (or the equivalent DHL service that allows the sender to pay the duties and VAT on behalf of the recipient). In this case, DHL pays the import duties and VAT to the relevant authorities and subsequently invoices these amounts to the sender, according to the billing instructions associated with the DHL account used for the shipment.

Customs authorities in the destination country determine whether customs duties and taxes apply when a shipment arrives.

The applicable duties and taxes are calculated based on the information provided in the transport document (AWB) and customs documentation, such as the commercial invoice and proof of payment. Key factors include the contents of the shipment, its declared value, and weight.

Customs duties and import VAT may apply to shipments entering the European Union from non-EU countries, as well as to shipments sent to countries outside the European Union, depending on the legislation applicable in the country of import.

Generally, customs duties do not apply to the movement of goods between EU Member States, as they are part of the same customs union. For shipments to or from countries outside the European Union, customs duties, import VAT, and other taxes may apply, depending on the applicable legislation in the destination country.

The online seller has a contract with DHL to deliver the goods you purchased. The seller or retailer selected DHL as the carrier for your order based on the commercial agreement between the two parties.

Online purchases of goods delivered from outside the EU generally require customs duties and import VAT to be paid before the shipment is delivered, depending on the nature and value of the goods and the delivery terms agreed with the seller. An exception applies when the DHL DTP (Duty Tax Paid) service is selected in conjunction with DDP (Delivery Duty Paid) terms. In this case, the duties and taxes are paid as part of the online purchase. Under the DTP service, DHL pays the applicable duties and taxes to the Romanian authorities at the time of import and subsequently invoices these amounts to the seller or shipper who selected the service and included the costs in the online purchase price.

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.

If DHL has requested additional payment, these charges may not be related to the shipping cost, as shipping is generally paid by the sender when the order is placed. For information about additional DHL services and applicable charges, please refer to the attached link. Please note that customs duties and import VAT may be payable to the Romanian authorities for shipments arriving from outside the European Union. DHL may pay these amounts on your behalf at the time of import and subsequently invoice you for the amount paid. Shipping costs are agreed between the sender and the carrier and may be paid by either the sender or the recipient, depending on the agreed delivery terms. Charges requested by DHL may include customs duties, import VAT, or additional customs clearance services and are not necessarily included in the shipping cost.

All types of shipments, including gifts, samples, and goods sent for repair, are subject to import customs clearance in accordance with the customs regulations of the destination country. The shipment is assessed based on factors such as the type of goods, country of origin, value, and quantity. In certain circumstances, applicable legislation may provide exemptions from customs duties or import VAT for gifts that meet the relevant legal requirements regarding value and non-commercial nature.

In certain circumstances, gifts sent between private individuals may qualify for an exemption from customs duties and/or import VAT, provided that the applicable legal requirements are met.

Generally, to qualify for these exemptions:

The gift must be sent occasionally from one private individual to another.

The shipment must be non-commercial, with no payment or other consideration from the recipient.

The goods must be intended for the recipient’s personal or family use.

The value, quantity, and nature of the goods must fall within the limits established by applicable customs and tax legislation.

The customs authorities determine whether the conditions for an exemption are met, in accordance with applicable legislation. DHL cannot grant or refuse an exemption; it applies the decisions and requirements of the customs authorities.

Depending on the shipment and applicable legislation, the following charges may apply:

• Customs duty calculated on the customs value of the goods, which may include the value of the imported goods, transportation costs, insurance, and other applicable costs.
• Import VAT, calculated on the value of the imported goods and the applicable transportation costs.
• Excise duties or other specific taxes and regulatory charges, where applicable.
• DHL customs clearance or additional service charges, where applicable. For more information, please refer to the DHL Customs Services page.

The EORI (Economic Operators Registration and Identification) number is a unique identification number used when dealing with customs authorities in the European Union. For individuals, it is generated based on the person’s identification details and linked to their personal identification number. For legal entities, it is based on their unique registration number.
An EORI number is required to complete customs declarations for shipments arriving from outside the European Union.
For more information on how to obtain an EORI number, refer to the relevant customs guide