Customs Regulatory Updates – Europe

Important customs regulations changes in Europe

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2024

What you need to know

Swiss customs duty rates are set to zero for most imports from any origin consisting of:

  • Industrial products, such as mineral products, chemicals, plastics
  • Consumer goods, such as bicycles, household appliances, clothing

Switzerland Federal Tax Administration    

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2024

What you need to know

Swiss Federal Council increased Value Added Tax (VAT) rates.

Switzerland Federal Tax Administration    

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2024

What you need to know

The Swiss Harmonized System (HS) codes (also known as commodity and item code) have been changed.

Switzerland Federal Office for Customs and Border Security    

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2024

What you need to know

Shipments valued below 350 NOK are no longer exempt from customs declaration. All goods imported into Norway will be subject to VAT.

Norwegian Tax Administration  

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2024

What you need to know

Norwegian authorities require international online sellers/E-platforms and business-to-consumer shipments to register for VOEC (VAT on E-commerce) if they ship more than 50.000 NOK per year worth of goods to Norway.

Online sellers/E-platforms must provide their VOEC number electronically to DHL with the invoice details.

Norwegian Tax Administration   

For: Shippers, Receivers
Shipping: Packages
Effective: June 23, 2023

What you need to know

  • The European Union (EU) and the United Kingdom have imposed sanctions on the import of certain iron and steel products processed in a third country incorporating iron and steel products originating in Russia.
  • Importers of goods within the scope of these sanctions will be required to provide evidence of origin.

European Union Law  

GOV.UK  

For: Shippers, Receivers
Shipping: Packages
Effective: October 1, 2023

What you need to know

The European Union (EU) has introduced a new regulation known as Carbon Border Adjustment Mechanism (CBAM).

If you are an importer who is importing CBAM goods, familiarize yourself with the EU Commission rules related to importing these goods.

European Commission  

For: Shippers, Receivers
Shipping: Packages
Effective: July 1, 2023

Overseas online retailers are responsible for collection of Goods and Services Tax (GST) for all goods imported into Jersey. 

What you need to know

Overseas online retailers must:

  • Register with Jersey
  • Collect GST at the point of goods purchased online by a Jersey citizen

Information and Public Services for the Island of Jersey  

For: Shippers, Receivers
Shipping: Packages
Effective: March 21, 2023

Portuguese Customs Authority will apply an additional charge to shipments containing goods with a total value of 150 EUR and less.

What you need to know

  • This charge is applicable to business-to-business and business-to-customer shipments
  • Customs invoices should include freight charges and trade term (i.e. Incoterms®)
  • The additional charge will be included in the total value added tax (VAT)

For: Shippers
Shipping: Packages
Effective: March 1, 2023

The Import Control System (ICS) is the European Union security screening system for goods destined to (or transiting via) the EU, Switzerland and Norway.

What you need to know

For shipments to (or transiting via) the European Union, Switzerland and Norway, ICS requires screening shipment details electronically

  • At country of departure
  • Before shipments are loaded onto planes
  • At pre-arrival

What this means to you

One of the most important things you can do to help your shipment through the customs security screening and clearance process is to ensure you accurately describe your shipment items (goods/commodities) when creating shipments in MyDHL+

What DHL Express is doing to help

  • We use dynamic, flexible routing of airplanes to always ensure the fastest possible transit time. That means customs security screening regulations can impact shipments from any origin and to any destination depending on routing.
  • We submit your shipment information electronically to customs authorities before shipments are loaded onto planes

Learn About Customs Clearance
Import Control System Updates  

For: Shippers, Receivers
Shipping: Packages
Effective: May 1, 2022

The Turkish customs authorities have changed the tax assessment threshold applied to imported goods.

What you need to know

  • Business to business (B2B) imports with a value up to 22 EUR will have a flat rate value added tax (VAT) applied to shipments sent from:
    • European Union countries - 18% tax
    • Non-European Union countries - 30% tax
  • Business to consumer (B2C) imports with a value up to 150 EUR will have a flat VAT rate of 30% tax applied to shipments.

Shipments valued more than 150 EUR require the Importer of Record to authorize DHL to:

  • Clear shipments on their behalf
  • Sign and return a formal confirmation via email to DHL

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2022

What you need to know

French Customs Authorities have introduced a change to the import value added tax (VAT) collection process, known as Postponed VAT Accounting (PVA)

  • The change is applicable to all businesses acting as an Importer of Record in France
  • VAT amount will now be assessed and billed by the French Authorities to the Importer of Record, and no longer be collected as each import shipment is processed
  • This is not applicable to Individuals importing personal goods or for document shipments
  • Non-EU businesses should consult their Tax/Legal counsel to understand their obligations, including, for example, if they need to appoint a Fiscal Representative to manage the PVA process

Shippers

  • If the shipper will act as the Importer of Record in France, then the shipper must clearly indicate the Importer of Record information in the commercial invoice, including:
    • Business information (Name, Address, Contact Details)
    • French VAT number
    • EU EORI number (Economic Operators Registration and Identification)
  • If the shipper will NOT act as the Importer of Record in France, then DHL will prepare the Customs Declaration on behalf of the consignee (receiver) as per standard import process.

French Customs Authorities  

For: Shippers, Receivers
Shipping: Packages
Effective: July 1, 2021

What you need to know

  • EU authorities have removed the Import VAT exemption for goods up to 22 EUR as of July 1, 2021
  • All commercial goods imported into the EU are subject to VAT and require formal customs declarations
  • Import One-Stop Shop (IOSS) is a new (optional) VAT collection model for online sellers and online platforms, for business-to-consumer transactions of eligible goods up to 150 EUR only

Shippers

  • IOSS shippers – online seller collects VAT at moment of purchase, and pays VAT directly to tax authority in the EU via monthly VAT return.  Important: shipper must provide IOSS identification number to DHL with shipment information.
  • Non-IOSS shippers – VAT is charged to payer upon import
  • For both IOSS shipper and Non-IOSS shipper –  standard DHL Customs Services and Surcharges apply

Receivers

If receiver is responsible for VAT payment (or other associated Customs Charges):

  • DHL account holders – DHL will bill the account
  • Non-account holders – DHL will send a link for online payment

For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2021

As part of the United Kingdom’s exit from the European Union (aka Brexit), an agreement was reached that governs trade relations. As of January 1, 2021, the United Kingdom is no longer part of the EU single market and the EU customs union.

What you need to know

  • Customs formalities, duties and taxes  apply when shipping goods between EU and UK
  • In order to benefit from the EU-UK Trade Agreement “zero tariff” (zero customs duties), evidence of the country of origin for goods is required and the “origin statement” must be included in the commercial invoice

Shippers

  • A complete and accurate customs invoice (Commercial/Proforma) will help ensuring a smooth customs clearance
  • If the UK shipper will act as the Importer of Record in the EU, then the shipper must clearly indicate the Importer of Record information in the commercial invoice, including:
    • Business information (Name, Address, Contact Details)
    • Local VAT number (of the EU destination country)
    • EORI number (Economic Operators Registration and Identification)

Receivers

  • Import Customs duties and taxes (or other associated customs charges) may apply

UK Government Website  
EU Customs Procedures  


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