FAQs – Duties and Taxes

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.
  • 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.
You need a DHL account to pay duties and taxes for the receiver.

The customs authorities in the destination country determine whether any duties and taxes are applicable when the parcel arrives.

  • This is based on the information provided on the shipping label (or waybill), customs invoice (Commercial/Proforma), and customs paperwork – in particular the shipment contents, goods origin, declared value and weight.
Yes, import customs duties typically do not apply for parcels traveling within a customs union, such as the European Union. However, taxes may be applicable.

Goods Purchased Online

The online retailer has an agreement for DHL to deliver items ordered online.

As per Decree 336/15 (International Purchases Exemption), personal online shipments weighing less than 20 kg with an invoice amount less than USD 200.00 may be tax-free if duly pre-alerted.

To qualify:

  • Receivers must be Uruguayan citizens over 18 years old with a valid National Identification Document.
  • Not intended for commercial use (personal use only).
  • The receiver of the shipment and holder of the credit card used to pay for the purchase must be the same.
  • A pre-alert must be sent to DHL at least 24 hours before the shipment arrival in Uruguay. Once the package is handed in to DHL at origin, DHL will send an email or text message to the receiver, containing a link to complete and submit the Pre-Alert Form
  • 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 import 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.
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. 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)

  • Import customs tax
  • DHL Advance Payment and other clearance surcharges
  • Any regulatory charges, if applicable
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