If you sell goods to a private individual, then only the final VAT applies. If you sell goods to a company, then you will owe VAT and import duties.
Business
Companies can pay for the costs by bank transfer or by agreeing a contract with our import broker. Additionally, they can make use of payment at a later date through a deferment account.
A private individual buyer can use a payment platform to make the payment through a PayPal or credit card payment.
If you sell goods to a private individual up to a value of £135 per shipment, then no import duties apply. You will owe over the final VAT. If you sell goods to a private individual with a value of over £135 per shipment, then the VAT and import duties will need to be paid by the buyer.
If you sell goods to a company under DDP Incoterms, then we will invoice to you the VAT and import duties that we advance on your behalf. You will receive a separate invoice listing the incurred costs and a surcharge for the advance. If you sell goods to a company under DAP/CIF Incoterms, then the VAT and import duties, plus an administrative surcharge, will be invoiced to the buyer.
Yes. In addition to the regular transport costs, a customs surcharge will be invoiced. Ask your account manager about the amount of this surcharge. Whether or not you will be invoiced for VAT and import duties – if applicable – depends on the terms of delivery.
If you do not do this, we cannot represent your company in drawing up an export declaration in your name. Request the authorization and instructions using this form.
We can only process your shipment if you send it via our My DHL Portal online shipping tool or customs API. You must also physically attach the customs paperwork to the parcel, and you – as an exporter – are expected to provide extra information to ensure that export and import declarations can be made.
Yes. If you send your goods under the DDP Incoterm, then we need these numbers to advance the owed VAT and applicable import duties for you. If you want the buyer to pay these costs, then always report the UK VAT number and UK EORI number of the buyer on your customs invoice. Additionally, you are advised (but not required) to also report the deferment account of your buyer.
You need a UK VAT number if you ship goods to consumers in the UK or if you ship goods to businesses in the UK using the DDP Incoterm. Learn more about a UK VAT number.
Your UK EORI number is linked to your VAT number in the UK. Without the UK EORI number, the customs office in the UK will not allow import declarations.
More information
If you sell goods with a value up to £135 (ex. shipping costs, VAT, and insurance) to a private individual, then you must charge the final VAT at the moment of sale. If you sell to a company, then whether you need a VAT number in the UK depends on the conditions of sale. Your company is expected to routinely send a tax return to HMRC. Learn more about requesting a UK VAT number here.