Customs Duty Payment

If a UK company is paying the duty on goods for their overseas customer as part of the Incoterms DDP - does the duty have to be paid before the goods are released to the customer in Europe?

HMRC cannot answer questions on what requirements there are on other countries they deal with UK rules and regulations. You cannot generalise as each country will have its own method of charging duty and paying the duty. Mostly duty has to be a paid for or accounted for before a customs authority will release goods though. It also depends on what sort of import you are talking about e.g.is it postal , through a courier, airfreight or a container load? I suggest you ask whoever is doing your customs clearance what options there are.

Hi
 

Janet Fairclough ,   I would advise contacting the Customs and International trade helpline on 0300 322 9434   . Thank you.