All types of shipments (including gifts, samples and goods for repair) go through an import clearance process as determined by custom’s regulations in the destination country. The shipment is cleared through customs based on the type of goods, origin country, the value and quantity. Dutiable shipments are subject to a customs duty, which is a tariff or tax imposed on goods when transported across international borders.

The calculation of duties depends, in most countries, on the assessable value of a dutiable shipment. For the purpose of this calculation, dutiable goods are given a classification code that is known as the Harmonized System code, which determines the applicable duty rate.  This system is a multipurpose international product nomenclature developed by the World Customs Organization and continues to evolve.

The payment of duties, taxes and other fiscal charges are typically the responsibility of the receiver, although DXHPOINT Express does offer the opportunity for DXHPOINT account holders to pay for them.

In that case, after shipment delivery, DXHPOINT invoices customers for the duties and taxes we paid on their behalf at destination, plus a small administrative fee.

Taxes are imposed on goods when they are moved across a political boundary (although some free trade zones exist around the world).

Taxes are usually imposed on imported goods, although at times may also be imposed on exported goods.