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Link arrow DHL Latvia | Link arrow Express | Link arrow Customs Services and Support | Link arrow Duties and Taxes | Receiver's Guide to Duties and Taxes

Receiver’s Guide to Duties and Taxes

Learn the fundamentals about duties and taxes to understand who pays and why.
Goods Purchased Online for Personal Use

You may be charged customs duties and taxes for something purchased online because:
  • Duties and taxes are most typically not included in the price of the goods you purchase online, and might not be included in the overall shipping costs you pay to the online retailer.
  • When purchasing goods online, some or all of these goods may not originate in the country you reside in, therefore are subject to a customs duty, which is a tariff or tax imposed on goods when transported across international borders.
  • When goods are not shipped domestically (within your country) or within a single customs union, such as the European Union, you are liable to pay any inbound duties and taxes which your local customs authority deems appropriate.
  • To ensure the DHL courier can deliver your goods in shortest possible time after entering your country or customs union, DHL pays the customs authority on your behalf for any duties and taxes that are due on the goods.
  • Once the duties and taxes are fully repaid to DHL the goods will be delivered to you
  • What is payable, if anything, depends on where the goods are sent from, the type of goods, their transactional value and the weight of the package
When buying goods online, you should always check whether they are either being sent to your address from:
  • Your country
  • Another country
  • Outside your customs union country
Note: Different rules apply when buying goods for commercial use.
The EU Commission has established an online dispute resolution platformExternal Link / New Window. Consumers may submit complaints relating to the online purchase of goods or service via that platform.
A gift is defined as something sent directly by one private individual to another and such goods do not attract import tax if the value is below stated local thresholds.
Ordering and paying for goods that originate outside of your country or customs territory for shipping to a person other than the purchaser, does not satisfy the customs definition of being a gift.
View Shipper’s Guide to Duties and TaxesView Shipper’s Guide to Duties and Taxes
The online retailer has an agreement for DHL to deliver items ordered online.
  • Duties and taxes are most typically not included in the price of the goods you purchase online.
  • When purchasing goods online, some or all of these goods may not originate in the country you reside in.
  • When goods are not shipped domestically (within your country) or within a single customs union, such as the European Union, you are liable to pay any inbound duties and taxes which your local customs authority deems appropriate.
  • To ensure the DHL courier can deliver your goods in shortest possible transit time, when we enter your country, DHL pays the customs authority immediately on your behalf for any duties and taxes that are due on the goods.
  • DHL only releases the goods to you upon the full repayment of any duties and taxes that were paid on your behalf.
Although you ordered and purchased the goods online, the goods are still subject to an import procedure to clear the shipment through customs. Clearance depends on:
  • The country of origin
  • The value including transport charges
  • The quantity of goods
Each country has its own customs laws and the duties for different types of goods and values are set locally. DHL, like any other international transportation company, must adhere to local customs legislation and so DHL pays duties on the receiver’s behalf to clear shipments on arrival.
You will not be paying to DHL any further shipping costs. Rather, you will be asked instead to pay customs duties, taxes and other import charges related to customs clearance in your home country, as per local regulations.
Whether a shipment is a gift or not, it must still go through an import procedure as determined by custom’s law in the destination country. The shipment is cleared through customs based on the origin country, the value and quantity, but not its purpose. You will need to pay customs duty and taxes only if the value of the gift is above a stated local threshold.
Every country has limitations for imported goods that are used for personal use. This is to avoid misuse, and to distinguish imports for personal and commercial use.
Depending on value and the type of goods imported you may expect the following:
  • Customs import duties (percentage of shipment value and transport charges)
  • Local tax
  • DHL Advance Payment surcharge
  • Any regulatory charges, if applicable
Learn More about Advance Payment, Disbursement charges