In international express delivery, we will encounter such a situation. The goods are sent abroad, but because of the high taxes at the destination, the recipient does not want the goods, and the goods have to be returned. Do I need to pay the taxes, because sometimes this happens? In the case, the recipient does not want to pay, so the sender needs to pay,
I have a question, if the goods have not entered the country and the goods are returned, does the customer need to pay taxes? I want to find an accurate legal basis, but there is no one. Only the United States has accurate information. If you have an accurate legal basis, please leave a message.
Take DHL as an example of common taxes and fees
1. How is the tariff calculated? the
In most countries, the calculation of customs duties depends on the dutiable value of the dutiable goods. For this calculation, dutiable goods are assigned a commodity code, known as a Harmonized System code, which determines the applicable tax rate. The system is a multi-purpose international product term developed by the World Customs Organization and is continuously evolving.
Regardless of whether the shipment is a gift or not, it must go through the import declaration process stipulated by the customs of the destination country. The calculation of express tariff is based on the country of origin, the value and quantity of the goods, but has nothing to do with the purpose of import.
Dutiable goods need to pay customs duties, which is a kind of tax levied on international goods that cross the border.
2. Who is responsible for paying duties and taxes?
Payment of duties and taxes is usually the responsibility of the recipient.
DHL usually pays duties and taxes to customs authorities on behalf of the recipient at the time of import and then bills the recipient.
Additionally, if the sender (on behalf of their customer/recipient of the shipment) pre-selects to pay all DHL charges (and duties and taxes) when creating the shipment, DHL will pay the duties and taxes and credit them to the shipment Personal bill (and other customs related charges, if applicable). This ensures that the recipient pays nothing.
3. Why are duties and taxes required to be paid by the recipient?
Duties and taxes are imposed by customs at destination and the recipient is obliged to pay the duties.
DHL will help the recipient to pay the customs duty first, and collect the customs duty from the recipient when delivering the express.
Under normal circumstances, DHL will dispatch the express after receiving the payment of customs duties in advance.
4. Why are duties and taxes not included in the DHL freight?
After the shipment arrives, the destination customs has the right to decide whether the shipment needs to pay duties and taxes.
Duties and taxes are charged based on the information on the label (or waybill) and customs documents - specifically the shipment contents, declared value and weight.
The collection of duties and taxes is only applicable to areas outside the European Union, not all goods are subject to duties.
5. Are there some countries that do not charge customs duties?
Yes, import duties generally do not apply to packages traveling within a customs union such as the European Union. However, other taxes may apply.
6. The customs asked me to pay the duties and taxes incurred on the online shopping products. Why is this fee not included in the shipping fee?
Duties and taxes are usually not included in online prices. When purchasing goods online, some or all of them may come from other countries.
When the goods are not shipped within your own country or within a customs community (such as the European Union), you need to pay import duties and taxes according to local customs requirements.
In order to ensure that the DHL courier can complete the delivery in the shortest time after the goods arrive in your country or customs area, DHL will advance the duties and taxes due to the goods to the customs for you.
DHL can only complete the delivery of the goods after you have paid the duties and taxes advanced by it.
7. What do I need to pay customs duties?
Even though you purchased the item online, it still needs to complete the import declaration process at customs. Tariffs are calculated based on:
country of origin
Total amount including shipping
quantity of goods
Each country has its own customs supervision rules for different commodities and value. As an international shipping company, DHL must follow local customs regulations, so DHL paid the customs duty on behalf of the recipient after the goods arrived.
8. The goods I received are gifts, why do I need to pay customs duties?
All types of goods (including gifts, samples and repair goods) are subject to import clearance procedures as stipulated by the customs of the destination country. Goods will be cleared according to the type of goods, country of origin, value and quantity. If the value of your gift exceeds a certain amount stipulated by local customs, you will need to pay customs duties.
9. Why are the amount and quantity restricted when I purchase personal items?
Each country has restrictions on the import of goods for personal use. This is to avoid misuse and to distinguish between personal and commercial use.
10. What customs clearance fees do I need to pay for the goods? the
Depending on the value and type of goods imported you may be required to pay the following fees:
Customs import duties (according to the proportion of express value and freight)
local tax
Additional fees paid by DHL
Potential Regulatory Fees
Details about U.S. taxes and fees on returned shipments
Goods made in the United States
Goods that were made in the United States and are returned at any point after the original export are often exempt from duties.
Even so, if your company is taking back U.S.-made products, you need to make sure that you are complying with some very clear requirements in order to avoid paying dutiesFirst, you must be able to provide proof of U.S. origin, in the form of a country of origin marking or a certificate of origin from the manufacturer.
Second, you must be able to show that the value of the goods has not increased, and that the condition has not improved, while outside the United States.In other words, duty may be required if an item was repaired or enhanced.
U.S. Customs and Border Protection (CBP) offers the following guidance: “When clearing returning U.S. goods through CBP, the importer should file the CBP Form 311 Declaration for Free Entry of American Goods Returned.
Goods with non-U.S. country of origin
If your company is bringing back goods exported from the United States but made elsewhere, those products also may be eligible for duty-free treatment.
The CBP issued guidance clarifying that foreign-origin goods exported from and returned to the U.S.
– and whose value hasn’t been increased or their condition improved – will be exempt from duty, as long as the return occurs within three years of export.
So if your company has imported a product from another country and then sold it to a customer abroad, if that customer returns the item, its entry back into the United States is duty-free.
For retailers selling goods abroad to consumers who may want to return or exchange a product, this is an important point.
Ultimately, the work of exporting and importing goods requires an attention to detail and an understanding of the process.