Duties & Taxes

Have you already paid VAT and import charges at checkout? If so, there’s a better chance that your parcel can be processed upon import without any additional payment. Check your order confirmation or invoice to see which charges are already included.

Were VAT and import charges not charged upfront by the online store? If so, these costs may still be payable upon the arrival of your shipment. DHL will notify you when payment is required to proceed with customs clearance

What else do I have to pay?

• Import VAT: usually 21%, sometimes 6%, depending on the product.

• Import duties: depend on the type of product and the HS code

• DHL service fee: DHL handles customs formalities and advances import costs; 2.75% of the advanced amount, with a minimum of €15.

• Have you purchased alcohol, tobacco, or certain beverages? You will also pay excise duties on these items.

You also pay import fees and VAT on small online purchases. For purchases up to €150, you pay a fixed import fee of €3 per type of good (HS code). VAT is also always payable on the purchased goods. Does your shipment contain multiple items? Keep in mind that you must pay a fixed import fee for each type of product.

The fixed €3 charge is not applied per parcel, but per product type, based on the HS code.

• For example, if you order three blue T-shirts, they count as one product type. This means the €3 charge is applied only once.
• If you order two blue T-shirts and a pair of blue jeans, these count as two different product types. In that case, the charge is €3 + €3 = €6.

This is because they are different product types.

This regulation has applied since 1 July 2026 to e-commerce shipments from outside the EU with a value of up to €150.

The Harmonized System (HS) is an internationally standardized coding system used by customs authorities worldwide to identify goods correctly.
Each product type has its own HS code. Under the new European regulations, orders placed with webshops outside the EU are subject to a €3 charge per product type.

If the gift is not of a commercial nature and is not sent on a regular basis, you do not pay VAT or import duties. Important: this applies only to gifts; so if you buy a parcel from a private individual on an online platform, you will not be eligible for this exemption. Would you like to benefit from this exemption? In that case, you must first obtain customs clearance, for which you will pay a Special Clearance fee of €45 excluding VAT.

If your gift is worth more than €45, you will be charged the same fees as for a purchase from an online shop outside the EU.

What do I have to pay extra?

• Import VAT: usually 21%, sometimes 6%, depending on the product

• Import duties: depending on the product and HS-code

• DHL service fee: DHL takes care of all customs formalities and advances the import charges so your shipment can be cleared more quickly. For this service, a fee of 2.75% of the advanced amount  applies, with a minimum charge of €15.

• Did you buy alcohol, tobacco or certain types of beverages? Then you’ll also have to pay excise duties.

The changes are mainly directed at B2C shipments. For low-value B2B shipments regular customs duties (including preferential treatments and duty reliefs, where applicable) are levied. In the case of C2C shipments, for goods valued at €45 or less or where the shipment is non-commercial in nature and intended for private use, the current process remains unchanged. For goods valued above €45, the applicable duty rate must be applied and the correct tariff classification must be declared via an H1 (formal) customs declaration.

This depends on the delivery terms under which the goods are shipped.

Yes.  Shippers  can opt to ship Delivery Taxes Paid / Delivery Duties Paid, which will allow them to factor the cost into the retail price at origin. We would typically recommend this approach for shippers using the Import One Stop Shop System). Another option is Delivery Duties Unpaid (DTU / DDU). DHL Express will recover the applicable customs duty and VAT from the receiver / consignee.

DHL Express can arrange for the shipper or a third party to be billed for any duties and taxes payable at destination, rather than the receiver of the shipment being billed. Charges apply when duties, taxes or other regulatory fees are incurred and the shipper has requested billing outside the destination country.

The €150 threshold is based on the price that the end customer pays, not the cost price.

If you do not pay the import duties, VAT or other charges, your parcel cannot be processed any further. Has your parcel already been transported to the destination country? Then it will be returned to origin.

No, it is not possible to refund the fee or DHL charges if goods are re-exported.

The documentation required for shipping and customs clearance (i.e. transport documentation such as a waybill, pro forma invoice, import declaration etc.) have not changed.