Understanding Customs

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We’ve outlined some basic info about customs as well as tips to avoid customs holds or delays.

Customs Basics

What is Customs?

Customs is a term commonly used in international shipping pointing to the duties, fees or taxes charged on items being shipped from one country to another. Costs can vary depending on the items and countries being shipping from and into.

Each country has its own customs rules and guidelines, but no matter where you’re shipping, our online tools will accurately let you know what to expect.

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Who pays duties, taxes or fees on international shipping?

Either the shipper or the receiver will be responsible for payment of duties, taxes and fees. In rare instances, these may be charged to a third party.

When the shipper pays duties, fees or taxes, it is called Delivery Duty Paid (DDP). This can improve the customer experience by providing additional clarity and transparency during the buying process. Delivery Duty Unpaid (DDU) means the receiver will need to pay.

If you do not have a UPS payment account, and are simply paying with a credit card, it will default to DDU, meaning the receiver will have to pay the duties, taxes and fees in order to receive their shipment. By opening up a UPS payment account, you can choose who will pay when you create the shipping label.

If the recipient will be responsible for these charges, we recommend you inform them of this before the transaction, to avoid any surprises. However, if the receiver does not pay, UPS may recover the outstanding amounts from you.

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Which customs forms are needed to ship internationally?

You will need to fill in a commercial invoice, which is required for all cross-border shipments. Our shipping tool will help you fill out your commercial invoice as you’re creating your shipping label.

Please make sure to provide accurate and specific information--in order to avoid customs delays.

We can transmit your commercial invoice digitally if you have a UPS account. (To enable Paperless® Invoice, go to your account details screen. If you need an account, you can open one here and will be automatically enrolled.) Otherwise, be sure to print out three copies of the commercial invoice and include it with your parcel.

There may be other forms you need to fill out, based upon the details of what you are shipping. Again, our shipping tool will guide you through and help you fill in the required info, but you can also view a rundown of other customs forms here.

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What should you do if you’re shipping special-care, dangerous or regulated products?
You will need a contract in order to ship special or dangerous goods. Learn more about how to ship special-care or regulated items.
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Are there special rules or regulations for shipping to certain countries?
Shipping regulations can vary country-to-country. We’ve outlined some general region-specific regulations, but you can also get country-specific guidelines from our handy import/export tool.
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Do you have any tips to avoid customs delays?

Include a shipment description with relevant details.
Make sure your commercial invoice includes a shipment description (describe the whole shipment and its products) as well as the product value of everything being shipped.

Send customs forms digitally.
We can help your shipment clear customs faster by transmitting your commercial invoice digitally, if you have a UPS account. (To enable Paperless Invoice, go to your account details screen. If you need an account, you can open one here.) Otherwise, be sure to print out three copies of the commercial invoice and include it with your parcel.

Find your Harmonized Tariff (HS) code.
Harmonised System Codes (or tariff codes) are used by customs authorities to identify products being shipped, so they can accurately assess any duties and taxes owed. An incorrect code can lead to customs delays or even fines.

While you don’t need to know your tariff code in order to ship, it is important that you provide an accurate, detailed description of the goods you are shipping (example: ‘men’s knitted jumper’ is better than ‘jumper’, ‘clothing’ or ‘gift’). This will allow us to determine the appropriate code for your goods.

However, to ensure accuracy, you can also look up your code before you create your shipping label.

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What are the most common UPS Brokerage surcharges that I should be aware of?
Disbursement fee, Warehouse storage fee and Additional tariff lines surcharge are the most commonly billed brokerage surcharges. For these charges, the charge applicable in the destination country will be assessed. A Duty/Tax forwarding surcharge will be charged when the duties and/or taxes are billed outside the destination country. Please see the surcharge descriptions below and the corresponding fees referenced below are for shipments destined to the U.S.

Disbursement fee: A fee of the amount paid or processed by UPS on behalf of the customer will be charged. Shipments to U.S. destinations will incur a fee of 2% of duty/tax (minimum $14.00).
Warehouse storage fee: This will be assessed when shipments remain in the UPS warehouse in the U.S. after the two free days, regardless of the customs broker. A minimum of US $25 + US $0.05 per lb. per day will apply after two days. The rate of $0.10 per lb. per day will apply after 7 days.
Additional tariff lines surcharge: A fee of $3/line applies when more than three entry lines are entered for shipments destined to U.S. destinations. UPS is not responsible for consolidating entry lines for customs clearance, including lines containing the same Harmonized Tariff Code and Country of Origin.
Duty/Tax forwarding surcharge: When the “Duty/Tax Forwarding Surcharge” billing option is selected, a surcharge of THB690.00 will be billed to the shipper.
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Pro Tip

Be aware of De Minimis. This is the value threshold before duties and taxes are assigned. If the goods you are shipping are valued below the De Minimis, duties and taxes will not apply. De Minimis varies by destination country. As you’re creating a shipment in our system, you can view an estimate of duties and taxes.

Tips to Clear Customs Quicker

Provide accurate information

Complete and accurate information about your shipment is necessary to avoid customs clearance delays. Select Incoterms® carefully, research required permits and licences, and always provide an accurate commercial invoice with complete product descriptions.

Learn more about efficient customs clearance.

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Understand customs valuation

Ensure that you understand customs valuation and its importance in avoiding customs clearance delays. Read our step-by-step guide on how to provide complete documentation in order to determine proper customs valuation.

Download the checklist

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Understand strategic goods

Ensure that you understand whether or not you are shipping strategic goods. Due to their sensitive nature, export may be prohibited altogether or subject to specific conditions. Read our guide on how to ship strategic goods reliably.

Guide to Shipping Strategic Goods

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Pro Tip

Inaccurate descriptions of the goods being shipped may result in customs delays or unexpected charges. Make sure that your description is thorough and accurate – and use the correct harmonised tariff codes.

Find Your Harmonised Tariff Code

Clear Customs Digitally and Avoid Delays

Opening an account automatically enrols you in UPS Paperless® Invoice. Already have an account? You can sign up in three easy steps.

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  • Log into your UPS.com account.
  • Select “View Account Details” in the “Actions” menu.
  • Click on the “Paperless Invoicing” option and select “Enrol My Account.”

Log In To Enrol

Don’t have a UPS account? Open one for free, or add an existing account to your profile.

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Understanding Customs Clearance

Join us as we decode the paperwork, demystify the jargon, and unravel the secrets of seamless customs clearance in a 6-part series on Youtube.

From understanding regulations to minimizing delays, we leave no stone unturned in ensuring your goods reach their destination hassle-free.

Watch the Series

Your International Shipping Guide

Everything you need to cross borders and reach new customers around the globe.