26th January 2022
On a DAP basis, duty and taxes are the responsibility of the receiver. They will be contacted by the courier and required to pay any duty/tax prior to the shipment being delivered.
All DAP shipments are subject to the below customs clearance fees:
Carrier | Export Customs Clearance Fee |
DHL Express | £0.25 per kg with a minimum charge of £4.50 per shipment |
UPS | £2.93 Export Fee per shipment |
DPD | £1.25 EU Clearance Fee per shipment |
The receiver is then responsible for paying the duty and import VAT to the carrier before delivery can take place.
Please note that on DAP shipments each carrier levies a disbursement fee in addition to the duty and tax. This disbursement fee is charged due to the carriers pre-paying the duty and tax payable and acts as an administration fee. This is an extra cost which the receiver is required to pay in addition to the outstanding duty and tax. Since 1st January 2021, we have seen many receivers refuse these charges on shipments sent with DAP terms.
We have set out here the relevant disbursement charges per country to give you an idea of what the receiver is being asked to pay upon import. Carriers also charge VAT on disbursement fees.
Please note that the application of duty and tax on a DAP service is a direct transaction between the receiver and the carrier. As such, in the instance that the receiver disagrees with the charge being levied, the onus is on the receiver to dispute the charges locally. If this situation does arise, ILG will do all it can to assist.
On a DDP basis, duty and taxes are the responsibility of the seller. For DDP shipments, duty is paid in advance by our carriers, billed to ILG and then passed back to you.
The charges for shipments sent from the UK to EU on a DDP basis are below:
Carrier | Export Customs Clearance Fee |
DHL Express | £0.25 per kg with a minimum charge of £4.50 per shipment |
UPS | £2.93 Export Fee per shipment |
DPD | £1.25 EU Clearance Fee per shipment |
Carrier | DDP Accessorial Fee |
DHL Express | £10.00 per shipment |
UPS | £15.53 per shipment |
DPD | £1.50 per shipment |
It is worth noting that, should you decide to send on a DDP basis, the disbursement fee alluded to earlier is not applicable. However, you would be charged a DDP administration fee as you have opted to prepay the customs charges.
In addition, we have been advised of additional charges that can be levied by our carriers for both DAP and DDP shipments. We have included a link to these here so that you are aware of these charges. Currently we have only been made aware of additional charges with UPS and DHL.