Duties and taxes are charged by the destination country's customs authority when your goods are imported. The amount is based mainly on two things: the Harmonized System (HS) code of your goods and their country of origin.
How Import Taxes and Duties Are Calculated
Customs use the description of your goods on the commercial invoice, together with their HS code, to determine the rate that applies. Tax is usually charged as a percentage of the value of the goods. Some goods are rated zero in certain countries or territories, meaning no tax is charged on them there.
A few other factors can affect the final amount:
- Country of origin — where the goods were made, which can change the rate under trade agreements.
- Reason for import — for example, personal use, a gift, or commercial resale.
- Declared value — the value of the goods as stated on the commercial invoice.
Additional Charges on Certain Goods
Some goods carry charges beyond standard duty and tax:
- Excise duty — an extra tax based on quantity, applied to goods such as alcohol, tobacco, and oil.
- Trade defense measures — goods subject to import restrictions or anti-dumping measures may incur additional charges.
Other Charges You May See
It helps to separate two kinds of charge. Government charges are the duty and import taxes (such as VAT or GST) set by the destination country. In addition, importing a shipment can involve service fees, which may apply depending on the courier and how your shipment is cleared:
- Customs brokerage or clearance fees — charged by the courier or customs broker for submitting and processing the customs declaration.
- Disbursement or advancement fees — if the courier pays duties and taxes on the recipient's behalf, it may charge a fee for doing so.
- Inspection or examination fees — if a shipment is selected for physical inspection or additional screening, customs authorities may apply related fees.
Whether these apply, and how much they are, depends on the courier and the destination.
Before You Ship
Some goods can't be forwarded at all, and others can only be sent under certain conditions. Check our Prohibited Items and Restricted Items pages before you buy, to avoid delays or charges.
Estimating Your Costs
For a rough estimate before you ship, you can use a third-party calculator such as Zonos or SimplyDuty. For exact figures, check with your local customs office, which holds the definitive rules for your country.
Who Pays Duties and Taxes?
Whether you pay duties and taxes upfront or on arrival depends on your shipping option. See Delivered Duty Paid (DDP) with forward2me for a full explanation of DDP and DAP and which applies to your shipment.
If you have further questions, please contact our Customer Experience team.