Almost all shipments crossing international borders are subject to import charges (including duties, taxes, and surcharges) imposed by the government of destination country and collected by the carrier and regulatory agencies in their efforts to complete Customs clearance on behalf of the recipient.  The buyer or recipient is accountable for all import charges.  The recipient may be required to pay these fees prior to receiving the shipment

Please note that BugDorm Store cannot estimate or influence import charges.  To avoid these charges, please email or fax applicable exempt certificates or other supporting documents to us after checking out from the BugDorm Store.  These certificates, however, do not guarantee exemption from import charges.  Please check with your local Customs office or tax authority for exempt eligibility.

Some countries demand payment of certain duties and taxes before Customs release.  In this case, a courier may expedite delivery by advancing necessary payment on your behalf.  For example, if your order is shipped by FedEx or UPS, the recipient may not be required to pay import charges upon delivery.  Depending on your agreement with the courier, your obligation may be delayed until you receive an invoice for these advanced fees.

Common Import Charges

Import charges are assessed based on the information provided on the commercial invoice and other relevant documents.  These charges may include:

• Duties

Duties are assessed by Customs officials and are applied according to the Harmonized System code (HS code) maintained by the World Customs Organization.  Many countries assess duties on the "CIF value" (Cost of goods, Insurance, and Freight) of the shipment.

• Value Added Tax (VAT)

VAT is normally assessed by Customs officials on the "duty paid value" of the shipment (i.e. CIF value plus duties).  In some countries, including Australia, New Zealand, and Canada, this tax is known as Goods and Services Tax (GST).

• Merchandise Processing Fee (MPF)

MPF is a surcharge collected by the U.S. Customs for all formal entries from non-NAFTA (North American Free Trade Agreement) countries.  As of 7 November 2010, it is:

0.21% of Entered Value of the Merchandise
Minimum: US$25 per Customs Entry
Maximum: US$485 per Customs Entry

• Ancillary Service Fee

Ancillary service fee is a surcharge rebilled by the carrier when a Customs broker charges them for additional processing.

• Advancement Fee

Advancement fee is a surcharge collected by the courier (e.g. FedEx or UPS) when they are required to advance payments (including duties, taxes, and MPF) on behalf of the recipient so Customs will release the shipment.  Depending on destination country, this advancement fee is based on a flat rate or a small percentage of the total amount advanced.  For example, as of 7 November 2010, FedEx assesses this advancement fee on shipments entering the U.S.:

2% of Advanced Duties, Taxes & MPF
Minimum: US$5.5

Examples of Import Charge Calculation
(duty & tax rates and formulas may not be accurate)

Inbound to Canada via FedEx	Unit: U.S. Dollars
Cost of Goods	2,800.00
Duty Charge (5.3%)*	148.40
Duty Paid Value	2,948.40
GST (5%)*	147.42
Total Duty and Tax	295.82
Advancement Fee	5.92
Insurance & Freight Charge	200.00
Total Landed Price	3,301.74

  Total import charge is roughly 10% of the CIF value 

Inbound to Europe via FedEx	Unit: U.S. Dollars
Cost of Goods	2,800.00
Insurance & Freight Charge	200.00
Total CIF Value	3,000.00
Duty Charge (5.3%)*	148.40
Total CIF Value & Duty	3,148.40
VAT Charge (18%)*	566.71
Total Landed Price	3,715.11

  Total import charge is roughly 24% of the CIF value 

 NOTE   Products at the BugDorm Store are commonly classified by U.S. Customs as "Other Articles of Plastic", which has an HS code of 3926.90.9980 and a duty rate of 5.3%.  HS code classification may change with time.  Actual duty and tax rates also vary with country and region.  Please consult local customhouse or tax authority for information specific to your condition.