To whom are the customs duties and import taxes charged ?

Customs duties and clearance fees are requested from the recipient at the time of delivery for international shipments.
As of January 1, 2022, the VAT amount for self-assessment must be paid by the liable party directly to the tax authorities through their VAT return (CA3).

To learn more about VAT self-assessment for imports, please click here.

Document or merchandise?

To know the classification of shipments in the destination country, consult the country sheets and shipment classification.