What are Duties and Taxes?
When transporting goods across international borders, shipments are subject to duties and taxes as determined by customs in the destination country based on value, origin and commodity type.
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Shipper’s Guide to Duties and Taxes
When shipping internationally it is important to understand duties and taxes and that these may apply to your shipment.
| Duties Calculation |
All types of shipments (including gifts, samples and goods for repair) go through an import clearance process as determined by custom’s regulations in the destination country. The shipment is cleared through customs based on the type of goods, origin country, the value and quantity. Dutiable shipments are subject to a customs duty, which is a tariff or tax imposed on goods when transported across international borders.
The calculation of duties depends, in most countries, on the assessable value of a dutiable shipment. For the purpose of this calculation, dutiable goods are given a classification code that is known as the Harmonized System code, which determines the applicable duty rate. This system is a multipurpose international product nomenclature developed by the World Customs Organization and continues to evolve.
| Who is Responsible for Payment? |
The payment of duties, taxes and other fiscal charges are typically the responsibility of the receiver, although DHL Express does offer the opportunity for DHL account holders to pay for them.
In that case, after shipment delivery, DHL invoices customers for the duties and taxes we paid on their behalf at destination, plus a small administrative fee.
| Taxation Across Borders |
Taxes are imposed on goods when they are moved across a political boundary (although some free trade zones exist around the world).
Taxes are usually imposed on imported goods, although at times may also be imposed on exported goods.
Receiver’s Guide to Duties and Taxes
Did you receive a package and need to understand your obligations to pay duties and taxes?
| Goods Purchased Online for Personal Use |
You may be charged customs duties and taxes for products purchased online because:
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Duties and taxes may not be included in the price of the goods you purchase online, and therefore might not be included in the overall shipping costs you pay to the online retailer. Check retailers’ websites as to whether purchase prices already included duties and taxes.
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When purchasing goods online, some or all of these goods may not originate in the country you reside in, therefore are subject to a customs duty and/or taxes, which is a tariff or tax imposed on goods when transported across international borders.
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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, taxes and other fiscal charges which your local customs authority deems appropriate and as mandated within the legislative framework in the country of import.
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To ensure the DHL courier can deliver your goods in shortest possible time after entering your country or customs union, DHL pays the customs authority on your behalf for any duties and taxes that are due on the goods (and charges you).
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DHL will typically notify you about payment of duties and taxes (to DHL), such as send a link to pay online. Prompt online payment ensures a smooth delivery of your shipment.
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What is payable, if anything, depends on where the goods are sent from, the type of goods, their transactional value and the weight of the package, and other costs that the customs authority determines must be added to the value of your shipment for such calculations.
When buying goods online, you should always check whether they are either being sent to your address from:
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Your country
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Another country
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3rd Country (outside your customs union country)
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Note: Different rules apply when buying goods for commercial use.
| Gifts Bought Online |
A gift is defined as something sent directly by one private individual to another and such goods do not attract import tax if the value is below stated local thresholds.
Ordering and paying for goods that originate outside of your country or customs territory for shipping to a person other than the purchaser, does not meet the customs definition of being a gift.
| Facts about Duties and Taxes |
This guide only deals with goods bought and imported for personal use. Note that if you are buying goods for commercial use, ie for selling, different rules apply.
If you're ordering goods online for your own personal use, you may have to pay Customs Duty, Excise Duty, Import Tax and a Payment Deferment Fee on top of the advertised purchase price. What is payable, if anything, depends on the type of goods, their transactional value and where they come from. The calculation is made in accordance with directions from the Swedish Customs Authority (Svenska Tullverket) and Swedish Tax Authority (Skatteverket) and you as a receiver are obliged to pay for all import fees.
On the Swedish Customs Authorities webpage (Tullverket.se) you can learn more on Duties, Taxes and what to keep in mind when purchasing goods online, see the chapter ‘Online shopping from a country outside EU’ that you find here.
| Goods purchased online from within the European Union |
If you're ordering goods online and these are delivered to you from a country within the European Union, it is generally considered as a domestic purchase as all these countries are part of the same Duty Area. Taxes are paid in the sending country and should be included in the price. Exemptions are specific goods and areas that might be in Europe but belong to another Duty Area and therefore are considered as non-European Union Countries. Read more on the Swedish Customs webpage here.
Even though you have ordered goods online from a Swedish internet page, a Swedish company or a company within the European Union, they might send the goods from a country outside the European Union. Learn more under ‘Goods purchased online from outside the European Union’ below.
Note that DHL does not accept goods subject to Excise Duty such as alcoholic products, oil products or tobacco products that are destined to private individuals as intra-community shipments.
| Goods purchased online from outside the European Union |
Goods shipped from a country outside of the European Union must be cleared by customs. Therefore import fees such as Customs Duty, Excise Duty, Taxes or Disbursement Fee may be due on your shipment. This is valid for all goods you purchase or receive for your own personal use, including all purchases made over the internet, or goods you buy when abroad and then send to your home address.
When you purchase goods online, you should always check the terms and conditions of the retailer to help you understand what is included and what additional costs may be added to the purchase price paid to the internet retailer. If you are unsure of what costs are included, you should always contact the internet retailer prior to your purchase. Many online shops use a delivery term where your price includes transportation, but where you as a receiver are obliged to pay all costs that occur in the destination country for import and/or delivery of your goods.
Various import fees such as Duties, Taxes and Excise Duties are payable to The Swedish Customs Authority. The amount you are required to pay is calculated based on information provided by the sender. This can be for example an invoice or other documents that describe the goods and value. The import fees are based on the type of goods, the value of the goods, transportation costs and if insurance are included.
If the shipment contains goods of a total value not exceeding 1700 SEK you will not be required to pay Duties but you will always be required to pay Taxes. The exemption of Duties for goods with a value up to 1700 SEK is not valid for goods with Excise Duty; example alcohol, tobacco products, oil products or other goods that require special permission for import.
The Duty is between 0-20% depending on goods and is calculated on the goods purchase price including transportation and if applicable, insurance charges. Tax on most goods are 25%, for books it is 6%. On the Swedish Customs webpage you can find examples and more information on Duty and Tax calculation for your goods, see ‘Duty and Tax on frequently imported goods’.
See example below:
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Goods value
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What will I be charged?
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Below 1800 SEK
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Tax, Excise Duty if applicable and Administrative fees/Payment deferment
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Over 1800 SEK
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Duty, Excise Duty if applicable, Tax and Administrative fees/Payment deferment
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Local taxes (example VAT/GST) is always payable on goods and services bought and imported from countries outside the European Union.
When the shipment has arrived to the destination country the import fees are calculated and DHL send an invoice to the receiver, unless it is a company with credit permit at Swedish Customs Authority.
| Gifts bought online for someone else |
Ordering and paying for goods that originate outside of the European Union, for shipping to a person other than the purchaser, does not satisfy the Customs definition of being a gift. The receiver will still be liable to pay import fees if the goods are sent from a country outside of the European Union.
By contrast a gift is defined as something sent directly by one private individual to another and such goods do not attract Import Tax if the value is below stated local thresholds.
| Who pays the tax and/or duty and when? |
Customs Duty
If you're ordering goods from outside the European Union, Customs Duty might be eligible depending on the type of goods imported and must be paid by you as the importer and receiver, once the goods have arrived in the destination country.
If you're ordering goods from outside the European Union, Customs Duty might be eligible depending on the type of goods imported and must be paid by you as the importer and receiver, once the goods have arrived in the destination country.
Generally, if the total value of the shipment does not exceed the local de-minimis value threshold, 1600 SEK no Customs Duty is payable. This exception however does not apply to the import of any spirits, wine, beer, oil, perfume, eau de toilette and certain quantities of tobacco.
On the Swedish Customs Authorities webpage (Tullverket.se) you can learn more on Duties, Taxes and what to keep in mind when purchasing goods online, see the chapter ‘Online shopping from a country outside EU’ that you find here.
When the shipment has arrived to the destination country the import fees are calculated and DHL send an invoice to the receiver. The payment terms for duty and VAT invoices are 10 days from invoice date.
Import Tax
If you're ordering goods from outside the European Union, any Import Tax must be paid by you as the importer and receiver, once the goods have arrived in the destination country.
If you're ordering goods from outside the European Union, any Import Tax must be paid by you as the importer and receiver, once the goods have arrived in the destination country.
On the Swedish Customs Authorities webpage (Tullverket.se) you can learn more on Duties, Taxes and what to keep in mind when purchasing goods online, see the chapter ‘Online shopping from a country outside EU’ that you find here.
When the shipment has arrived to the destination country the import fees are calculated and DHL send an invoice to the receiver.
Excise Duty
If you're ordering or buying alcohol, tobacco and /or oil products from a non-European Union country, Excise Duty must be paid by you as the importer and receiver, once the goods have arrived in the destination country. Learn more on Excise Duty on the Swedish Customs webpage here.
If you're ordering or buying alcohol, tobacco and /or oil products from a non-European Union country, Excise Duty must be paid by you as the importer and receiver, once the goods have arrived in the destination country. Learn more on Excise Duty on the Swedish Customs webpage here.
When the shipment has arrived to the destination country the import fees are calculated and DHL send an invoice to the receiver.
| Payment Deferment Fee |
As the transporter of your shipment DHL Express handles customs clearance and declaration of your goods, using our credit/account at the Customs Authorities. This enables faster clearance of the goods through Customs and therefore a faster delivery.
For this service we charge an additional handling fee per shipment. More information can be found under Advance payment and Disbursement within Customs Services page.
This way DHL enables a faster clearance of the goods through Customs and therefore a faster delivery.
When the shipment has arrived to the destination country the import fees are calculated and DHL send an invoice to the receiver.
For this service we charge an additional handling fee per shipment. More information can be found under Advance payment and Disbursement within Customs Services page.
This way DHL enables a faster clearance of the goods through Customs and therefore a faster delivery.
When the shipment has arrived to the destination country the import fees are calculated and DHL send an invoice to the receiver.
