The party responsible for customs duties and import VAT depends on the customs rules, declared parties and commercial arrangements. The seller and buyer should agree their allocation clearly. Paying Cargo Euro Hub’s transport invoice does not automatically settle these import charges.
Keep the types of charge separate
| Charge | What it concerns |
|---|---|
| Freight price | The agreed transport service |
| Clearance service fee | Work performed by a customs representative |
| Customs duty | Tariff charges where applicable to the goods |
| Import VAT | Tax treatment of the import under the relevant jurisdiction |
Other costs can arise from a particular procedure, inspection, handling or storage arrangement.
Identify the importer
The physical consignee is not always the legal importer. Establish the responsible entity and representative, then confirm how required charges are paid or accounted for.
The agreed Incoterm can help allocate costs between buyer and seller, but it does not override customs law or complete the practical payment process by itself.
Do not assume cross-border means tax-free
A preference may reduce customs duty when its conditions are met. That does not automatically eliminate import VAT, clearance fees or the VAT treatment of the transport service.
Before collection
Ask the responsible customs party to confirm the applicable treatment and the information required. Tell your manager if a payment or account arrangement must be completed before goods can be released.
Cargo Euro Hub confirms what is included in its own quotation. Read customs costs, DAP and VAT on cross-border freight services.