If you are sending an international shipment outside the United Kingdom or the European Union (EU), or to territories such as the Canary Islands, Ceuta, Melilla, the Channel Islands, the Principality of Andorra, the Principality of Monaco, the Republic of San Marino, or the French Overseas Departments and Territories (DOM-TOM), customs fees must be paid by the recipient, usually in cash, at the time of delivery of the parcel.
You will also need to complete, print and attach a customs invoice to the parcel. This document is mandatory and is required by the customs authorities to process and dispatch the shipment.
Please note that the exact amount of these fees cannot be calculated before the purchase of the shipment label. The transport company will notify the recipient the total amount to be paid once the clearance process has been completed and the goods have been released by customs.
Important
The prices offered by eBay Delivery only cover transport and export clearance from the country or location of origin, destination customs duties and taxes are not included in the service. Therefore, it is recommended that before purchasing a shipment label on our platform, please ensure you are aware of the export/import policy, as well as the restrictions, regulations and taxes applicable in the destination country. You can request information such as this from the embassy, consulate or directly from the customs office involved.
Responsibility of the recipient
In order to receive the goods, the recipient must pay any duties, taxes or fees required by the customs authorities of the destination country. In the event that the recipient refuses the shipment or declines to make such payment, the person who purchased the service will be responsible for paying all duties, taxes, fees as well as any additional charges for storage, destruction or return of the goods to origin.
Types of customs charges and taxes
Various types of fees and charges may be generated in an international shipment. These vary according to the type of goods, their value, the destination country and other factors such as: trade agreements between governments, the declared value, the origin of the goods, the quantities shipped or the volume of the package, restrictions, local regulations, the type of recipient, etc. Below, we explain the most common ones:
- VAT (Value Added Tax) on sales: this tax depends on the tax regulations of the destination country, and is generally applied on the sale price of the item. The VAT percentage varies depending to the destination country.
- Import duties: these are rates that the government of the destination country may impose for the entry of foreign goods. Duties may vary depending on the type of product, the origin of the goods and the declared value.
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Customs clearance - Brokerage: these are charges for services provided by the carrier in managing the passage of goods through the customs in the destination country. This procedure is essential to comply with local regulations, and may include additional fees for inspection* and goods registration.
* In some cases, Customs may apply an additional fee if an inspection or evaluation of the goods is required to determine their true value. - VAT Brokerage fee: this is the tax applied on the customs brokerage services provided by the carrier, and not on the product itself. This additional cost corresponds to the handling service, which may vary depending on the regulations of the destination country.
- Storage fees: these are charges that may arise for storing the package for an extended period of time if it is held at Customs until the applicable duties and taxes are paid or all required Customs documentation is provided.
- Destruction of goods fees: if the goods do not meet customs requirements, contain prohibited items, are refused by the recipient or cannot be returned to the sender due to security, public health or local regulatory restrictions, Customs may authorise the destruction of the goods. This incurs additional charges for handling, storage and destruction of the parcel.
- Return of goods fees: if the recipient refuses to pay taxes or duties, or if the goods do not comply with the regulations of the destination country, they will be returned to the country of origin. This process generates additional charges for transport and administrative handling.
Applicable taxes and exemptions
- There are no customs duties for shipments within the European Union.
- Shipments resulting from sales on a marketplace (Shopify, Amazon, Etsy, etc.) will be exempt from VAT in certain circumstances. However, they are not exempt from other potential charges, fees or duties that may be required by customs authorities. For further information, please consult the article: What is it and how can I get my Import One Stop Shop (IOSS) number?