How customs works
Every international shipment of goods is declared to the customs authority of the destination country, and sometimes the origin country too. Customs may release the shipment straight away, ask for more information, inspect it, or request payment of duties and taxes before release.
While a shipment is with customs, your tracking page will show Customs Processing. Customs timing is set by the authorities and is outside our control.
Duties and taxes
Charges depend on what the goods are, their value, where they were made and where they are going. They may include:
- Import duty, a percentage of the value based on the type of goods and their origin.
- Import VAT or GST, a consumption tax applied in many countries.
- Other fees, such as excise on alcohol and tobacco or clearance charges.
Unless agreed otherwise at booking, duties and taxes are usually payable by the recipient. The recipient may be contacted to pay before delivery.
Commercial invoice
Shipments of goods need a commercial invoice (for sales) or a pro-forma invoice (for gifts, samples, returns and other non-sale goods). It should include:
- Sender and recipient names, addresses and contact details.
- A clear, specific description of each item, with quantity.
- The value of each item and the currency.
- The country of origin (where the goods were made).
- HS codes where known.
- The reason for export (sale, gift, sample, return or repair).
- Any relevant tax or trader numbers, such as EORI or IOSS numbers.
Undervaluing or misdescribing goods is an offence in most countries and is a common cause of delays and penalties.
HS codes
The Harmonized System (HS) is an international classification for traded goods. The first six digits are shared worldwide, and countries add further digits for their own tariffs. Accurate HS codes help customs assess your goods quickly and correctly. National customs websites provide tariff lookup tools.
Australia
Australia applies GST to imported goods. For many low-value goods sold to consumers, GST is collected by registered sellers or marketplaces at the point of sale. Higher-value imports may attract duty, GST and other charges at the border. Australia also enforces strict biosecurity rules on food, plants, animal products, wood and soil.
United States
US import rules, including the treatment of low-value shipments (often called de minimis), have changed in recent years and may continue to change. Depending on the goods and their origin, duties, tariffs and additional information may be required. Check the current position with US Customs and Border Protection before shipping.
United Kingdom
Since the UK left the EU, goods moving between Great Britain and the EU require customs declarations, and duties and import VAT may apply. For lower-value consignments sold to UK consumers, VAT is generally charged at the point of sale by the seller. Northern Ireland has separate arrangements for goods moving to and from the EU and Great Britain.
European Union
All commercial goods imported into the EU are subject to VAT. For lower-value consignments sold to consumers, sellers registered for the Import One-Stop Shop (IOSS) can collect VAT at checkout, which can make clearance faster for the recipient. Where IOSS isn't used, VAT and any fees are usually collected from the recipient on import. Businesses moving goods in and out of the EU generally need an EORI number.
Avoiding delays
- Describe goods precisely and declare their true value.
- Include all required documents with the shipment and in your booking.
- Check the restricted and prohibited items list and the destination country's rules.
- Make sure the recipient's phone number and email are correct so customs or our team can reach them.
- Respond promptly to any request for information or payment.
Questions about a specific shipment? Contact our support team with your tracking number.
This page is a general template provided for information. It is not legal advice, and Transvera Logistics should have it reviewed by qualified counsel for each jurisdiction it operates in. If anything here is unclear, please contact us.