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Customs, Duties & Taxes: What to know

Written by Catherine Walker

When shipping gifts internationally, some countries charge import duties and/or import taxes before allowing a shipment to be delivered. This article explains what to expect, who pays, and what you may need to do to help a shipment clear customs.

Important Note: Be sure to review the recent EU Customs regulatory changes to understand how these changes might impact your gifting program.


Key terms

  • Duties: A customs charge applied to certain products when they cross a border. Many factors contribute to the rate, including the custom classification of the item, it’s value, it’s country of origin (where it was manufactured, not where it was shipped from), and the tariff schedule in the country it is being shipped to.

  • Taxes: Import taxes are often calculated on the value of the goods (and sometimes shipping + duties too).

  • Customs clearance: The process where the carrier and local customs authority review paperwork and decide whether the shipment can enter the country.

  • De-minimis threshold: A country-specific value threshold under which duties/taxes are not payable. If a shipment exceeds the de-minimis value, it’s more likely to be reviewed or assessed. Note: duty and tax can have differing de-minimis values.

  • DDP: Incoterm (International term of commerce) that defines who is responsible for customs costs and logistics. &Open ships using Delivered Duty Paid (DDP), meaning we cover import duties and taxes where supported.


Who pays duties and taxes?

In all cases:

&Open ships DDP and includes duties and taxes in monthly shipping invoices. This means the recipient should not be asked to pay duties or import taxes on delivery.

Rare exceptions

Even when a shipment is sent DDP, some countries or scenarios still require recipient involvement (for example, identity or authorization requirements, or situations where carriers cannot act as broker). Country rules can also change over time.

For specific recipient guidance on receiving gifts in countries requiring customs clearance procedures, consult these articles:

What happens if customs applies fees anyway?

&Open ships DDP by default, wherever possible. However, customs authorities and carriers operate independently, and final release decisions are always made by local customs authorities.

If your recipients receive:

  • A request to pay at the door

  • An invoice from the carrier

  • A “customs processing/administration fee” or brokerage-related charge

  • Any other issues with duties or customs clearance

…contact &Open Support before taking action. We’ll help confirm what the charge is and the best next step.


Why duties/taxes can vary between shipments

Even for the same destination country, fees and clearance behavior can vary based on:

  • Item classification (HS code)

  • Country of origin

  • Declared value

  • Product restrictions (e.g., cosmetics, food, electronics, materials like wood/leather)

  • Carrier and local customs practices

  • Whether the shipment is above the de-minimis threshold


Common reasons shipments are delayed in customs

  • Recipient didn’t respond to a carrier/customs request

  • Missing or incomplete recipient info (phone number, ID, tax/VAT number where required)

  • Local regulatory changes that affect brokerage/clearance rules


Need help?

For questions, reach out to your &Open point of contact and we’ll help.

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