DHL ExpressALL YOU NEED TO KNOW ABOUT

Your Import Duty and VAT Invoice

If this is the first time you've received a Duty & VAT invoice from us then you may have some questions that you'd like answering before you pay it.

如果这是你第一次收到 DHL 的关税与 VAT 发票，在付款前很可能会对账单来源和计算方式产生疑问。

We hope that the information below will make everything clear. Following Brexit, some information may be subject to change.

以下内容用于解释常见问题。英国脱欧后部分规定可能调整，应同时参考 DHL 与英国政府最新说明。

Commonly Asked Questions / 常见问题

How do I pay?

如何付款？

MyBill: Registered users can pay online through the MyBill hub.
已注册 MyBill 的客户可通过 MyBill 在线付款。
Credit or Debit Card: Pay through the DHL ePayments service and have the Customer Number and Invoice Number ready.
可通过 DHL ePayments 使用信用卡或借记卡付款，并准备 Customer Number 与 Invoice Number。
Direct Debit: Businesses may register a Direct Debit mandate to reduce administration time.
企业可申请 Direct Debit 自动扣款，以减少付款管理工作。
Internet / Telephone Banking: Quote the DHL Customer Number and/or Invoice Number so payment can be matched correctly.
银行转账时必须备注 DHL Customer Number 和/或 Invoice Number，确保款项正确匹配。

Payment references

The original document lists DHL UK bank, IBAN and SWIFT details and asks that remittance advice be sent to DHL.

原文列有 DHL UK 的银行账号、IBAN 与 SWIFT 信息，并要求付款后发送汇款通知。银行资料可能更新，请始终以实际发票为准，不建议仅凭网页历史资料汇款。

What payment terms apply to DHL Duty & VAT invoices?

Payment is due immediately upon receipt of invoice and no later than 7 days from the date of invoice.

DHL 税费发票收到后应立即支付，最迟不得超过发票日期后 7 天。

I've already paid for delivery – why is DHL invoicing me?

This invoice is not for delivery charges. It relates to import duties and government taxes such as VAT that were levied by Customs. DHL paid these duties on your behalf to comply with Customs regulations and avoid delivery delay.

这不是重复收取运费。账单对应海关征收的进口关税、VAT 等政府税费；DHL 为遵守海关规定并避免延误，可能已经先替你垫付。

Weren't these costs included when I paid for my goods?

Retailers normally provide advice about import duties, but the costs are not usually included. Check the Terms and Conditions of purchase.

零售商通常会提示可能产生进口税，但商品售价一般不包含这些费用，应检查购买条款及是否采用 DDP。

This wipes out the saving I made by buying online!

Products sold outside the UK may appear cheaper because they do not include taxes. Buyers should check additional costs before purchasing overseas.

境外商品看起来更便宜，可能只是因为价格未包含英国税费；购买前应把进口税和清关费用计入总成本。

Why have you given me a customer number?

A customer number may be created only to pay Duty & VAT charges. It is not a shipping account.

DHL 可能仅为本次税费账单建立 Customer Number，它不是可用于发货的 DHL 账号。

DHL ExpressYOUR IMPORT DUTY AND VAT INVOICE

Special Cases and Further Advice

Commonly Asked Questions / 特殊情形

What if I already own these goods?

Business goods temporarily outside the UK: provide evidence of export or proof that the goods were purchased tax-paid in the UK.

企业自有货物临时离开英国后复进口：应提供原出口证明，或证明货物已在英国完税购买。

Items left behind abroad: relief may be available if the goods have been owned for more than six months, subject to evidence.

旅行时遗留在境外、现寄回英国的个人物品：持有超过六个月并提供证明时，可能申请税费减免。

Moving to the UK: apply for HMRC ToR01 Transfer of Residence approval.

搬入英国：通常应提前申请 HMRC ToR01 搬家物品减免。

Temporary visitor: provide arrival/departure dates, country of residence, permanent address and purpose of visit.

临时访客：需提供抵离日期、常住国、永久地址和访问目的。

Overseas student: provide an acceptance letter from the university or college.

海外留学生：申请相关减免时需提供大学或学院录取证明。

What about gifts?

Genuine gifts may have a different allowance. Items up to £39 per person may not be liable for customs charges. This does not apply to items purchased abroad to be used as gifts; alcohol and tobacco have different rules.

真正由个人寄给个人的礼品可能适用不同限额。原文提到每人价值不超过 £39 的礼品可能不产生海关费用，但境外购买后当作礼物使用不属于同一情形；酒类和烟草另有规定。

What about samples?

Samples relief can only be claimed by traders registered under an EORI number and is subject to conditions. A company declaration and record-keeping details may be required.

商业样品减免通常仅适用于持 EORI 的贸易商，并需满足特定条件；可能需要公司抬头声明、EORI 号码及留档负责人信息。

Why am I paying tax on delivery charges?

Delivery cost is added to the declared value to determine the value for Customs. The calculation may also include a VAT Value Adjustment for transport within UK borders.

按照海关计价规则，运费可能计入完税价格；VAT 计税基础还可能包含英国境内运输的价值调整，因此看起来像“运费也被计税”。

What if the sender wants to pay the Duty?

The sender can nominate itself to pay on the shipment documentation. DHL can usually re-issue the costs when the sender confirms in writing, or the sender can pay the invoice directly.

发件人可以在运输文件中指定自己承担税费；账单已开出后，发件人通常可书面确认承担，由 DHL 转开费用，或直接支付现有发票。

Further advice and assistance

DHL directs invoice enquiries to its UK duties support channels and Customs questions to HMRC. If you wish to dispute an invoice, queries must be logged within 30 days of the invoice date.

账单问题应联系 DHL UK Duty & VAT Support，海关规则问题应咨询 HMRC。对发票有异议时，DHL 原文要求在开票日期后 30 天内登记。

Evidence and timing

The document asks customers claiming relief to provide declarations and supporting evidence promptly, commonly within seven days of receiving the invoice.

申请旧物、搬家物品、样品等减免时，应尽快提交声明和证明；原文多处要求在收到发票后 7 天内联系 DHL。

Your Import Duty and VAT Invoice — Explanatory Notes

英国 DHL 进口关税与 VAT 发票字段说明

Invoice NoThe invoice number to quote in enquiries.

发票号码：查询、付款或提出异议时引用。

Date of InvoiceThe date the invoice was raised.

开票日期：用于计算付款期限及异议期限。

Customs Entry Declaration Number (MRN)HM Revenue & Customs reference number.

海关申报参考号：英国 HMRC 的申报识别号码。

DHL WaybillThe waybill or shipment reference number.

DHL 运单号或货件参考号。

Customer NumberA number allocated for this import if no account exists; it does not provide shipping facilities.

本次进口临时分配的客户编号，不代表已开通 DHL 发货账号。

Shipper's name and countryThe sender's details.

发件人名称和国家。

Description of GoodsA brief description of the shipment contents.

货物描述：货件内容的简要品名。

Taric CodeThe classification code used to assess duty.

Taric 商品编码：用于确定适用关税及监管要求。

Shipment OriginThe country of despatch.

发运国：货物实际发出的国家。

Customs Procedure CodeIdentifies the Customs regime under which the goods were entered.

海关程序代码：说明货物采用何种进口或监管程序。

Statistical Value DutyThe value used to calculate Customs Duty, such as invoice value plus freight.

关税计税价值：通常包括商品发票价值及适用运费。

Customs Duty RateThe Customs Duty percentage for the goods.

关税税率：按商品编码、原产地等确定。

Customs Duty PayableThe amount of Customs Duty due.

应付关税金额。

Statistical Value VATNormally includes the duty value, duty, other levies and transport within UK borders.

VAT 计税价值：通常包含关税计税价值、关税、其他税费及英国境内运输调整。

VAT RateThe Customs VAT percentage for the goods.

进口 VAT 税率。

VAT PayableThe VAT amount payable on the shipment.

本票货物应付的进口 VAT。

Statistical Value Other LevyThe value used to calculate excise or other levies.

其他税费计税价值，如消费税或反倾销税的计算基础。

Other Levy RateThe percentage of excise or anti-dumping levy.

其他税费税率，包括适用的消费税或反倾销税率。

Other Levy PayableThe amount of excise or anti-dumping levy payable.

应付的其他税费金额。

Duty Tax ImporterThe cost of DHL arranging Customs clearance.

DHL 安排海关清关产生的费用，不等同于政府征收的关税或 VAT。

Importer's VAT NoA VAT-registered importer may be able to reclaim the VAT shown, subject to applicable rules.

进口商 VAT 号码：VAT 注册企业可能可按规定申报抵扣，具体应由会计或税务顾问确认。

Payment Options / 付款方式

The source document lists Internet or Telephone Banking, Credit or Debit Card, MyBill, payment at a bank and Direct Debit. Always quote the invoice and/or customer reference.

原文列出网上/电话银行、信用卡或借记卡、MyBill、银行柜台及 Direct Debit。付款时必须填写 Invoice Number 和/或 Customer Number。由于付款资料可能更新，请以实际发票为准。

Enquiries and rejected imports / 查询与退运

Contact HMRC for regulations and DHL for account or invoice enquiries. If rejected goods are to be returned, HMRC must be contacted beforehand or the charges may be irrecoverable.

法规问题咨询 HMRC，账单和账户问题咨询 DHL。拒收货物需要退运时，应提前联系 HMRC，否则已缴税费可能无法追回。

Postponed VAT Accounting (PVA): The source notes that DHL Express UK processes import VAT for eligible UK VAT-registered companies through PVA.

延期 VAT 核算（PVA）：原文说明 DHL Express UK 会按适用规则为符合条件的英国 VAT 注册企业处理进口 VAT。企业应结合 PVA statement 和自身会计记录核对。