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.
DHL Express customs 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 the fees assessed by the customs office for the client (VAT, duty, SPD, ...), the client pays a fee of 2% of the total amount of customs and taxes, min. however, 484 CZK incl. VAT, for ensuring payment to the customs office.
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. Or electronically via the Celnička portal.
After completing the customs procedure at the customs office, it is necessary to send the customs clearance document (JSD) to the email address specified in the email. In the case of electronic customs clearance, the customs office informs DHL about the customs clearance. After providing proof of customs clearance, the shipment can be released or delivered.
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.
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
(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/cz/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
– 50 grams, or eau de toilette: 0.25 liters.
Commodities with special requirements and increased customs control
If there is food in the consignment, the customs office needs to document the exact composition of the item. Furthermore, a power of attorney for customs representation, order and payment is required from the consignee. If the consignee does not have a payment and / or an order, then it is necessary to provide the customs office with a solemn declaration stating why the documents cannot be provided and supplementing them with links to the same or similar goods on the Internet. This commodity is under increased customs control, so it is necessary to take into account a possible delay in the customs procedure.
- Alcohol / tobacco / cigarettes
A private person can import up to a maximum of 10 liters of hard alcohol. Power of attorney, order and payment are required from the consignee to clear the shipment. This commodity is under increased customs control, so expect a possible delay in the customs procedure here as well. Excise duty is levied by the customs office on import. If the import limit is exceeded, the consignment cannot be split, or be cleared partially. In this case, the payer's instructions are followed. The shipment is either returned to the sender or destroyed under customs supervision in the Czech Republic.
The import of alcohol for personal consumption is regulated by the Act on Excise Duties, § 4, paragraph 5, of the Act on SPD 353/2003 Coll.
(5) For the purposes of paragraph 1 letter (f) quantities of products selected for personal consumption shall be considered to be quantities not exceeding
a) mineral oils, with the exception of liquefied petroleum gases transported in pressure vessels with a charge weight of up to and including 40 kg, the quantity transported in ordinary tanks (§ 63 para. 2) increased by 20 l,
b) liquefied petroleum gases in pressure vessels with a charge weight of up to 40 kg, including 5 pressure vessels,
c) spirits according to the directly applicable regulation of the European Union regulating the definition and description of spirits 10 l of final products,
d) beer 110 l,
e) intermediates 20 l,
f) wines 90 l, of which for sparkling wines 60 l,
g) 800 cigarettes,
h) cigarillos or cigars weighing not more than 3 g / piece 400 pieces,
i) 200 other cigars,
j) smoking tobacco 1 kg.
- Paintings, works of art, collectibles
These items can be cleared only after delivery of power of attorney from the recipient, order and payment. Printed images do not require a power of attorney or orders and payments - the goods are classified as printed products. The first reduced VAT rate can be applied after meeting the conditions in Annex 4 of the VAT Act. This commodity is under increased customs control, so expect a possible delay in the customs procedure.
To clear this type of commodity, it is necessary to provide a power of attorney, a certificate from the auction hall, or another certificate of authenticity (for example, a solemn declaration with a link to the website stating the author's year of birth and death). To be classified as an antique, an age of 100 years or more must be proven. The first reduced VAT rate can be applied after meeting the conditions in Annex 4 to the VAT Act. This commodity is under increased customs control, so expect a possible delay in the customs procedure.
To clear this commodity, it is necessary to document the power of attorney from the recipient, the order and payment. The consignment must have an original copy of the phytosanitary certificate, which is inspected by ÚKZUZ (Central Agricultural Inspection and Testing Institute) and must be inspected. We can perform the inspection for a fee of 800 CZK + VAT according to the price list, or the recipient can arrange it himself. This commodity is under increased customs control, so expect a possible delay in the customs procedure.
- High value shipments
If the value of a consignment for which customs duties are paid by the consignee (DTU service) is above 1,000 EUR, it is necessary to conclude a power of attorney with us.
If the value of a consignment for which customs duties are paid by the sender (DTP service) is over 2,000 EUR, it is necessary to conclude a power of attorney with us.
- Medicines, food supplements
The import of drugs for a private person is prohibited. The customs office assesses whether it is a medicinal product on the basis of Annex No. 2 to Act No. 48/1997 Coll. as amended. If the customs office is not sure, the case will be referred by SUKL (State Institute for Drug Control), which will only issue an opinion as to whether it is a medicinal product or not. All other decisions are within the competence of the customs office. According to SUKL's recommendations, the recipient should contact specialized companies with a license to import medicinal products or seek medical care in the Czech Republic, where he will be prescribed a product with the same or similar composition available in the Czech Republic.
As far as food supplements are concerned, the prohibited commodities mainly concern:
- vitamin D3 (over 1,000 IU)
- collagen of animal origin (fish - Marine is allowed)
- Glutathione (GSH)
- collagen and gelatin are allowed to be imported in quantities of up to 2 Kg.
- Animal products (milk, meat and meat products, fish, seafood, etc.)
Private individuals are not allowed to import this commodity. These are mainly meat products, GHEE (renneted butter), etc.
Exception in imports of animal products from countries according to NK (EC) No. 2122/2019
- Live animals, including mammals, reptiles, fish, invertebrates, amphibians, birds, insects, larvae and pupae.
- Hunting (animal) trophies, animal parts such as ivory, shark fins, animal or ash scraps and animal by-products under CITES.
- Human remains or ashes.
- Unstamped precious metals (any precious metal, usually in the form of bricks or ingots).
- Cash (legal tender - banknotes, coins).
- Bulk gems and semi-precious stones (cut or uncut, polished or unpolished).
- Whole firearms, ammunition, explosives, compressed, air-powered, imitation and replica firearms.
- Illegal goods such as counterfeit goods, narcotics.
- In addition, property the transportation of which is prohibited by any law or regulation of any federal, state, or local government in any country to or through which the shipment is transported.
- Radioactive substances.
- Toxic gases.
- Infectious substances classified in category A.
- Other dangerous goods that exceed the limits of the limited amount of ADR.
More information can be found at: https://www.dhlproeshopy.cz/blog/clanek/zakazane-zbozi-v-siti-....
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 CZK 30,000, 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.
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 and the consignee pays the customs fees in this consignee.
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 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).
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.