Duty and Tax Invoices

  • 1. Why did I receive this duty and tax invoice?
    Almost all shipments crossing international borders including purchases made over the Internet are subject to the assessment of duties and taxes imposed by the importing country's government. The duties and taxes normally must be paid before the goods are released from customs. A Shipment's duty and tax amount may be based on:

    • Product value
    • Trade agreements
    • Country of manufacture
    • Use of the product
    • The product's Harmonized System (HS) code
    Customs officials assess duties and taxes based on the information provided on the Air Waybill, the Commercial Invoice and other relevant documents such as a Certificate of Origin.

  • 2. What are the charges on this invoice?
    The charges on this invoice may include:

    Duties – applied to products according to the Customs Tariff of the destination country. Most Countries assess duty on the “CIF value” (Cost, Insurance, Freight) of the goods.

    Value Added Tax- VAT is a general consumption tax assessed on the value added to goods and services. In some countries, including Singapore, Australia, New Zealand and Canada, This tax is known as goods and services tax, or GST. A VAT is typically assessed on the “duty paid value” of the goods ((which equals the cost of the goods, insurance and freight (CIF) plus duty)).

    Ancillary Service Fees – charged by the broker when additional processing is required by a regulatory agency or our customs broker. We may apply and invoice for these fees which are subject to change, for either U.S.– or non-U.S. entries.

    Customs Fees – A Merchandise Processing Fee (MPF) is assessed on all formal entries, with a few exceptions. Exceptions include goods that qualify for preferential treatment under certain trade agreements (including but not limited to NAFTA and CBERA) and those entered under special provisions (including but not limited to unaltered U.S.-origin goods and goods of distinguished foreign visitors). The rate of assessment is 0.21%, (.0021) of the “entered” value on the Customs entry. The minimum assessment is $25.00 and the maximum assessment is $485.00.

    Advancement Fees – FedEx may be required to advance certain duties and taxes in countries that require the duties and taxes to be paid prior to customs’ release of the shipment, or to complete clearance of certain items through customs. In such instance, the party billed for duties and taxes will be assessed a surcharge charged by FedEx to advance the duties and taxes to customs prior to collecting payment. In the event we advance duties, taxes or other fees, including the U.S. Merchandise Processing Fee, on behalf of the payer, the payer will be assessed a surcharge based on a flat rate or a percentage of the total amount advanced. This surcharge will vary depending upon the destination country.

  • 3. Why am I receiving this clearance invoice after the shipment was delivered?

    In an effort to provide consistent and timely delivery of your goods it is the policy of FedEx Express to expedite the delivery of international packages.

  • 4. Why did I receive this duty and tax invoice for a gift shipment?
    Many countries and economies usually allow gifts to enter the country duty-free if the value of the gift is below a certain value. Any amount above the stated value may be subject to import duties and taxes.

    To qualify as a gift, your shipment must meet the following requirements:

    • The shipping documentation must clearly be marked “Gift” and include a detailed description of the commodity.
    • The total value of the shipment must not exceed the gift value limit for the destination country, which may be obtained in advance of shipping from FedEx.com or by contacting 1.800.247.4747.
    • In some countries it must be sent person to person – with no company involvement or indication of involvement on the shipping documentation.
  • 5. Why did I receive this duty and tax invoice for a Temporary import or export shipment?
    Many countries allow tax relief (either duties and tax exemption upon entry or a refund after exportation) for items that are temporarily imported or exported as long as certain conditions are met and procedures are followed. Items are often temporarily imported or exported for:

    • Trade shows
    • Conventions
    • Training
    • Assembly
    • Processing
    • Re-export after resale
    • Repair or replacement of damaged goods
    The customs clearance services included as part of our international services are meant to facilitate the import of goods intended for consumption in that county. They do not include some special procedures that might be needed to meet governmental requirements for duties and tax relief at the time of export or import. Temporary import or export shipments must use FedEx International Broker Select service along with the Expanded Service International Air Waybill or FedEx International Premium service using the FedEx IATA (023) Air Waybill or IATA Neutral Air Waybill. More information regarding these services may be found at FedEx.com or by contacting 1.800.247.4747.

  • 6. What do I do if there is a problem with this duty and tax invoice?
    The information used to process this shipment and produce this invoice was obtained from the Commercial Invoice provided by the shipper. If there are any problems with this information, please contact the shipper directly.

    If you have any questions regarding this duty and tax invoice, please contact FedEx at 1.800.622.1147 prompts 5 and 1.

    If you have not received you package and would like to track it, please call 1.800.GO FEDEX (800.463.3339) or visit FedEx.com for more details.

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