DHL Express customs clearance options for private individuals

Consignments of any value sent from outside the European Union are subject to customs clearance. In the Czech Republic, the limit for the calculation of customs duties is set at 150 EUR. If the value of the shipment is up to 150 EUR, then VAT is levied on shipments by law. If the value of the consignment is over 150 EUR, VAT and customs duties are assessed on the consignment.

Customs procedures for companies | Glossary | Brexit

DHL Express customs clearance options for private individuals

1. Clearance through DHL Express

The first option that private individuals have is to clear the shipment via DHL Express.

In this case, the client will fill out our online customs form and we will clear the shipment at the customs office for him. The client will then pay us the fees assessed by the customs office (VAT, or customs duties) according to the value of the shipment. In addition, the client may be charged fees according to our valid price list.

If we pay fees charged by the customs office on behalf of the client (VAT or customs duties), then the client pays a fee of 484 CZK incl. VAT for payment to the customs office. If the value of the shipment exceeds 27,500 CZK, then the client pays a fee of 2% of the value of the shipment.

Other fees that may arise for a shipment include warehousing and a multi-item SAD.

The fee for storage in a customs warehouse is charged from the 3rd day when the consignment is located in the Czech Republic and no customs procedure has taken place. The charging of this fee ends when the customs office releases the consignment from the customs process. The amount of the fee is 157 CZK incl. VAT plus coefficient 3.15 CZK incl. VAT for each kilogram of consignment.

The fee for a multi-item SAD is charged in cases where there are more than 5 items of different types in the consignment. The amount of the fee is 157 CZK incl. VAT for each additional item (ie sixth different type and others).

2. The client sets himself at the customs office (handover protocol)

The second possibility is that the client clears the shipment himself at the customs office. The client pays the fees assessed by the customs office (VAT or customs duties) based on the value of the shipment. In this case, there may also be a fee for storage in our customs warehouse (if the consignment is stored in the Czech Republic for more than 3 days and has not been cleared).

If the client wants to clear the shipment himself, it is necessary to enter in our customs form that the client does not agree with our conditions. As soon as the consignment arrives in the Czech Republic, a handover protocol and an invoice from the sender will be sent to the client's email address. The client must then purchase a SAD document, which he must correctly fill in and arrive at the customs office where his consignment belongs (Prague Zdiby - Pražská 180, 250 66 Zdiby; Brno - Řípská 9,672 06 Brno; Ostrava Mošnov- Gen. Fajtla 372,742 31 Mošnov) and clear the shipment in person.

After completing the customs procedure at the customs office, it is necessary to send a customs clearance document (SAD) to the email address celni@dhl.com specifying whether the client wishes personal collection at our branch (Ostrava Mošnov - Areál leteckého Cargo, module 8; Brno - Brno-Turany Airport, Prague Zdiby - Parkerova 626, Klecany) on the same day, or delivery to the address the next working day.

3. Rejection of an unpaid consignment

The last option is to reject the shipment. In this case, DHL Express will contact the shipper regarding its return or destruction under customs supervision. If the consignment has not yet been cleared, then the recipient in the Czech Republic does not pay anything for the rejection.



Customs form

To clear the shipment, it is necessary to fill out our DHL4U customs form, which is automatically sent to the e-mail or telephone number entered by the sender on the invoice and consignment note. After opening this form, the client proceeds as follows:

  • Specifies whether the shipment is for a private person or a company.
  • Generates an EORI number.
  • Specifies the customs clearance method.
  • Checks the documents from the sender.
  • Give the exact description of the goods, the predominant material from which the goods are made and the item number on the invoice (always indicates the given line).

As an example, we will describe an invoice with two lines (items), where the first item is a T-shirt and the second item is shoes:



The most common ways of exemption from customs duties for private individuals

Moving

(Art. 3 NR 1186/2009; more information can be found on the website of the customs administration: https://www.celnisprava.cz/cz/clo/informace-pro-fyzicke-osoby/...

The first situation in which a consignment may be exempt from customs duties is moving. A moving article can be recognized if the person has resided abroad for more than 12 months and if the necessary documents are provided. The recipient must provide a power of attorney, proof of stay abroad longer than 12 months (housing contract, study contract, employment contract, etc.), tickets, passport and a precise list of items with their own value (goods in the consignment must be used ). The assessment of this article depends on the customs office.

Goods between two private individuals up to 45 EUR

(Art. 25 NR 1186/2009; more information can be found on the website of the customs administration: https://www.celnisprava.cz/en/clo/informace-pro-fyzicke-osoby/...

If a private person sends a consignment up to 45 EUR to another private person, then this consignment may be exempt from customs duties (but not from DHL fees). Exemption is decided by the customs office, which may request the value of individual items to prove it. The client can prove the value, for example, by ordering the item, payment, or another way of proving the market value according to reality (for example, an Internet link to similar or identical goods, etc.).

Non-commercial goods in each consignment are exempt from import duties only up to a value of 45 EUR, including the value of the goods listed below, without the consignee paying anything to the consignor.

a) tobacco products:
– 50 cigarettes, or
– 25 cigarillos (cigars weighing not more than 3 grams each), or
– 10 cigars, or
– 50 grams of smoking tobacco, or
– proportional set of these products

b) alcoholic beverages:
– distillates and spirits with an actual alcoholic strength of more than 22% vol .; undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher: 1 liter; or
– spirits and spirituous beverages, aperitifs with a wine or alcohol base, tafia, sake or similar beverages of an alcoholic strength not exceeding 22% vol .; sparkling wines, liqueur wines: 1 liter or a proportionate set of these products, and
– still wines: 2 liters

c) perfumes:
– 50 grams, or eau de toilette: 0.25 liters.



Payment of customs duties


The value of fees is up to 130 CZK

If the customs fees are up to CZK 130, then the client must pay them online or by bank transfer.

The value of fees is 130 CZK - 30,000 CZK

If the fees are from 130 CZK to 30,000 CZK, then the client can pay them online by payment, transfer to the account, or upon receiving the shipment by the courier, in cash or by card via the terminal.

Value of fees over 30,000 CZK

If the customs debt is over 30,000 CZK, the client can pay it online by payment, transfer to an account, or card by courier. In this case, payment in cash is not possible.



EORI number

The EORI number is an identification number that everyone who wants to import or export goods must have. Private individuals generate it for each shipment separately on the website of the customs administration: https://www.celnisprava.cz/cz/aplikace/Stranky/eoriadhoc.aspx

After entering personal data, the EORI number will be displayed in a green box in the format CZ and numbers.

More information can be found on the website of the customs administration: https://www.celnisprava.cz/cz/clo/e-customs/eori/Stranky/defau...



Service indicating payment of customs duties

DTP (Duties and Taxes Paid)

DTP is a service whereby the sender (or third party) undertakes to pay all customs duties that arise on customs clearance if the consignment is cleared through DHL Express. This service must be specified by the sender on the consignment note before shipment. Even though the consignment is sent with the DTP service and the recipient is not obliged to pay customs duties, the consignment must be cleared and we need the cooperation of the consignee to clear it.

DTU (Duties and Taxes Unpaid)

DTU is the most frequently used service. You will also find it on the consignment note, in which case the consignee pays the customs duties.



IOSS

IOSS is a service where a foreign e-shop is registered for VAT in the territory of the European Union and thus sells its goods with VAT. In order for the service to be recognized by the customs office, the IOSS must be indicated on the invoice and entered into the system by the sender before the consignment is dispatched. It is only valid for shipments for private individual up to 150 EUR. In other words, IOSS means that the consignee no longer pays VAT when the consignment is cleared in the Czech Republic, as he paid it when purchasing the goods themselves.

Freight

Freight is a necessary item for the calculation of customs duties and VAT, regardless of who pays it, ie even if the client is not charged. The customs office in the Czech Republic does not accept free shipping, zero or in the price of the goods. To calculate customs duties, it is necessary to know it. If it is not stated on the invoice and the client does not provide us with an order with payment, where the freight is stated, then we must calculate the freight via our chart (its amount is determined by the country of departure, shipment weight and fuel surcharge). Neither the consignee nor the consignor pays again, it is only used to calculate customs duties (VAT and customs duties).

Invoice

An invoice must be created for both customs clearance and consignment. The invoice must state the consignor, consignee, goods contained in the consignment. Each type of goods must be listed separately on the invoice - on a separate line, each item must have its unit value, final price and the number of pieces and currency must be indicated.




Customs procedures for companies | Glossary | Brexit