Tax and Duty

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!


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


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)


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.


Value added tax rates and duties by country:

Overview of de minimis value regimes:

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?