It is your responsibility as an importer to deal with the laws and restrictions of your country. We therefore ask you to enquire with customs about the import conditions.
If you refuse a package because you do not wish to pay customs taxes and duties, or customs refuse delivery due to restrictions, neither a refund nor a replacement of the shipment will be granted.
We will endeavour to inform you about taxes and import conditions of your country as well. However, it is impossible for us to know all the laws, taxes and fees of your country. Please email us or write an order note to let us know any special requests you may have regarding the shipping invoice, packaging or shipping method. We will do our best to implement your wishes!
INCOTERM DAP
Under the Delivered At Place (DAP) Incoterms rules, the seller is responsible for delivery of the goods, ready for unloading, at the named place of destination.
The seller assumes all risks involved up to unloading. Unloading is at the buyer’s risk and cost.
DAP rules require the seller to clear goods for export, where applicable, without any obligation to clear the goods for import, pay import duty or carry out import customs formalities.
Requirements depending on the importing country
EORI number
The EORI number is an identification number for economic operators of the European Union (EU) at the customs authority and must be indicated throughout Europe when fulfilling all customs formalities with so-called third countries (not belonging to the EU).
Customs clearance is not possible without a valid EORI number (Economic Operators ́ Registration and Identification Number). Therefore, we require your EORI number for the customs clearance of your consignments. This number must be registered to a legal entity established in the EU.
Please insert the EORI number as an order note when placing your order.
VAT ID-Number
In order to be able to send you the goods without tax, we need your valid VAT ID-Number.
EORI number
A UK EORI number is similar to an EU EORI number, but it is issued by the British Customs Authority (HMRC) and only valid in the United Kingdom.
An EORI number is used as an identification number in all customs procedures when exchanging information with Customs administrations.
Customs clearance is not possible without a valid EORI number (Economic Operators ́ Registration and Identification Number). Therefore, we require your EORI number for the customs clearance of your consignments. This number must be registered to a legal entity established in UK.
Please insert the EORI number as an order note when placing your order.
VAT ID-Number
In order to be able to send you the goods without tax, we need your valid VAT ID-Number.
SARS Registration Number
Customs South Africa (Customs SA), a division of SARS, requires that an importer register with its office and obtain an importer’s code from SARS.
SARS uses a Single Administrative Document (SAD) to facilitate the customs clearance of goods for importers, exporters, and cross-border traders.
A missing registration number may cause delays.
Delays will occur for clearance of import shipments to South Africa due to SARS (South African Revenue Service) revenue drive taking place as an ongoing project.
Please insert the SARS Registration Number as an order note when placing your order.
VAT ID-Number
In order to be able to send you the goods without tax, we need your valid VAT ID-Number.
VAT ID-Number
In order to be able to send you the goods without tax, we need your valid social security number (SSN), tax identification number (EIN), importer or IRS number.
Duty
To determine the customs duties, the so-called customs value is calculated. This is calculated from the value of the goods, the shipping costs and other additional costs of the consignment (e.g. for insurance and packaging)
Through the Interim Economic Partnership Agreement (EPA) between Ghana and the EU, the EU grants duty-free and quota-free access to Ghanaian originating goods under the EU Market Access Regulation.
Due to that many goods are duty free. The others are only subject to customs duty if the value of the goods exceeds 150 EUR (European Union).
When parcels imported by mail are processed for customs, the Customs and Border Protection charges a fee (US$5.99 per package; Dutiable Mail Fee). The Post collects these fees at the time of delivery.
Tax
The import turnover tax corresponds to the value added tax of the recipient country.
The customs value (the value of the goods, the shipping costs and other additional costs) and the import duty are added together as the assessment basis for the import turnover tax.
The taxes paid can be offset regularly as part of the input tax deduction. Depending on the turnover, this is done monthly, quarterly or annually.
DHL customs clearance
The import charges are due for payment immediately upon importation. At this point, DHL acts on behalf of its recipient customers, pays the fees to customs and collects them from the recipient upon delivery or handover at the branch. This expense is independent of the value of the goods and also applies to goods with a low value if import duties have to be collected. DHL charges a small administration fee for this service.
If you do not wish to be represented by DHL, it is necessary to expressly declare to DHL that you wish to handle customs clearance for incoming shipments yourself. The shipment will then be forwarded to the customs office responsible for your place of residence.
Links
Value added tax rates and duties by country:
https://www.uscib.org/value-added-tax-rates-vat-by-country/
Overview of de minimis value regimes:
https://global-express.org/assets/files/Customs%20Committee/de-minimis/GEA-overview-on-de-minimis_April-2016.pdf
U.S. Customs and Border Protection: Why is an overseas supplier requesting my social security number (SSN), tax identification number (EIN), importer or IRS number?
https://help.cbp.gov/s/article/Article-314?language=en_US
