Customs Regulatory Updates – Americas
Important customs regulations changes in Americas
Shipments To and Transiting Through EU, Norway and Switzerland
Electronic Security Screening
For: Shippers
Shipping: Packages
Effective: March 1, 2023
The Import Control System (ICS) is the European Union security screening system for goods destined to (or transiting via) the EU, Switzerland and Norway.
What you need to know
For shipments to (or transiting via) the European Union, Switzerland and Norway, ICS requires screening shipment details electronically
- At country of departure
- Before shipments are loaded onto planes
- At pre-arrival
What this means to you
One of the most important things you can do to help your shipment through the customs security screening and clearance process is to ensure you accurately describe your shipment items (goods/commodities) when creating shipments in MyDHL+
What DHL Express is doing to help
- We use dynamic, flexible routing of airplanes to always ensure the fastest possible transit time. That means customs security screening regulations can impact shipments from any origin and to any destination depending on routing.
- We submit your shipment information electronically to customs authorities before shipments are loaded onto planes
Value Added Tax
For: Shippers, Receivers
Shipping: Packages
Effective: May 1, 2022
The Turkish customs authorities have changed the tax assessment threshold applied to imported goods.
What you need to know
- Business to business (B2B) imports with a value up to 22 EUR will have a flat rate value added tax (VAT) applied to shipments sent from:
- European Union countries – 18% tax
- Non-European Union countries – 30% tax
- Business to consumer (B2C) imports with a value up to 150 EUR will have a flat VAT rate of 30% tax applied to shipments.
Shipments valued more than 150 EUR require the Importer of Record to authorize DHL to:
- Clear shipments on their behalf
- Sign and return a formal confirmation via email to DHL
France – Imports
VAT Payment Process
For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2022
What you need to know
French Customs Authorities have introduced a change to the import value added tax (VAT) collection process, known as Postponed VAT Accounting (PVA)
- The change is applicable to all businesses acting as an Importer of Record in France
- VAT amount will now be assessed and billed by the French Authorities to the Importer of Record, and no longer be collected as each import shipment is processed
- This is not applicable to Individuals importing personal goods or for document shipments
- Non-EU businesses should consult their Tax/Legal counsel to understand their obligations, including, for example, if they need to appoint a Fiscal Representative to manage the PVA process
Shippers
- If the shipper will act as the Importer of Record in France, then the shipper must clearly indicate the Importer of Record information in the commercial invoice, including:
- Business information (Name, Address, Contact Details)
- French VAT number
- EU EORI number (Economic Operators Registration and Identification)
- If the shipper will NOT act as the Importer of Record in France, then DHL will prepare the Customs Declaration on behalf of the consignee (receiver) as per standard import process.
European Union Imports
VAT Payment Processes and Formal Customs Declaration
For: Shippers, Receivers
Shipping: Packages
Effective: July 1, 2021
What you need to know
- EU authorities have removed the Import VAT exemption for goods up to 22 EUR as of July 1, 2021
- All commercial goods imported into the EU are subject to VAT and require formal customs declarations
- Import One-Stop Shop (IOSS) is a new (optional) VAT collection model for online sellers and online platforms, for business-to-consumer transactions of eligible goods up to 150 EUR only
Shippers
- IOSS shippers – online seller collects VAT at moment of purchase, and pays VAT directly to tax authority in the EU via monthly VAT return. Important: shipper must provide IOSS identification number to DHL with shipment information.
- Non-IOSS shippers – VAT is charged to payer upon import
- For both IOSS shipper and Non-IOSS shipper – standard DHL Customs Services and Surcharges apply
Receivers
If receiver is responsible for VAT payment (or other associated Customs Charges):
- DHL account holders – DHL will bill the account
- Non-account holders – DHL will send a link for online payment
European Union and United Kingdom – Exports, Imports
Brexit Impact to Shipping
For: Shippers, Receivers
Shipping: Packages
Effective: January 1, 2021
As part of the United Kingdom’s exit from the European Union (aka Brexit), an agreement was reached that governs trade relations. As of January 1, 2021, the United Kingdom is no longer part of the EU single market and the EU customs union.
What you need to know
- Customs formalities, duties and taxes apply when shipping goods between EU and UK
- In order to benefit from the EU-UK Trade Agreement “zero tariff” (zero customs duties), evidence of the country of origin for goods is required and the “origin statement” must be included in the commercial invoice
Shippers
- A complete and accurate customs invoice (Commercial/Proforma) will help ensuring a smooth customs clearance
- If the UK shipper will act as the Importer of Record in the EU, then the shipper must clearly indicate the Importer of Record information in the commercial invoice, including:
- Business information (Name, Address, Contact Details)
- Local VAT number (of the EU destination country)
- EORI number (Economic Operators Registration and Identification)
Receivers
- Import Customs duties and taxes (or other associated customs charges) may apply
