Your boards are made in one country and used in another, so the box crosses a border. Most surprises with shipping are not about the courier; they are about customs: who pays, how the goods are described, and what papers travel with the box. This article explains the vocabulary so you can ask the right questions. It is general information, not legal or tax advice. Rules differ by country and change, and your customs broker or your tax adviser is the right person for your case.
How the shipment travels
Small and urgent shipments from China usually go by express courier, door to door. The courier collects the box, flies it, clears it through customs in the destination country, and delivers it. Larger shipments can go by air or sea freight, which is cheaper per kilogram and slower, and often needs a freight forwarder or a customs broker to clear the goods.
- Packed at the factory in Shenzhen.
- By air with an express courier.
- Customs: the courier clears the box, and officers read the papers that travel with it. This is where a box waits for a missing document.
- Delivery in the destination country.
- The door: here the receiver pays duty and tax.
Duty and tax
Two charges can be due when goods are imported:
- Customs duty. A percentage of the value of the goods, depending on what the goods are, where they come from, and the importing country's tariff. Some goods have a rate of zero.
- Value-added tax (VAT) or sales tax. A percentage of the value (often including shipping and duty). Businesses registered for VAT can in many countries deduct import VAT; private persons usually cannot. Whether this applies to you depends on your country.
Some countries waive duty or tax under a small value threshold; these thresholds exist, and they change. Do not rely on one without checking it for the current year.
Who pays
There are two common arrangements, and you should know which one you order under:
- The receiver pays duty and tax when the box arrives (or on a courier's invoice afterward). The seller's price does not include them.
- The seller pays them in advance, and the price includes them. Sellers who offer this must be able to register and pay in your country.
Here, the receiver pays duty and tax. Budget for it. If you are a company, ask your accountant whether the import VAT can be recovered.
The commercial invoice
Customs reads one document first: the commercial invoice that travels with the box. It says:
- the seller and the receiver, with addresses,
- a description of the goods, in plain words that a customs officer can understand,
- the quantity, the unit value and the total value, and the currency,
- the country of origin,
- the classification code (see below),
- the terms of delivery and who pays duty and tax,
- the reason for the shipment, such as sale or sample.
Three mistakes cause most delays: a vague description ("electronic parts"), a value that is too low or zero for a sample, and a missing code. Samples and prototypes have a value too, and customs may charge duty on it.
- Seller and receiver, with addresses.
- The description of each line, in plain words.
- Quantity, unit value and total value, and the currency.
- The classification code and the country of origin.
- The terms of delivery, including who pays duty and tax.
HS codes in general terms
The Harmonised System (HS) is the international classification of goods. A code of six digits is shared worldwide; countries add more digits for their own tariffs. The code decides the duty rate and whether import restrictions apply.
For circuit boards, two situations differ:
- A bare board is generally classified as printed circuits, heading 8534.
- An assembled board is usually classified by what it does or what it is part of, not by the fact that it is a board. Different functions go to different headings, and the same board can be classified differently in different countries or by different officers.
This is the point at which you ask a broker. Bring a description of what the board is for, a sample photograph if possible, the BOM's main parts, and the country of origin. Ask them for the code and the duty rate, and keep their answer in writing.
What to ask a customs broker
- What code do you advise for my product, and what is the duty rate and the VAT or sales tax rate?
- Do I need to be registered as an importer, and what number do you need from me?
- What must the commercial invoice say for this product?
- Do any rules apply to my product: a conformity mark, restricted substances, a licence?
- Can I recover the import VAT?
- What do your own fees and the courier's fees cost on top?
- Do I need anything special for samples or prototypes?
Restricted substances and marks
Many markets restrict certain substances in electronics (lead-free requirements are one example), and require conformity marking for products, not for bare boards. An assembled board that is part of a product you sell must meet the rules for that product. That is a design and compliance question, not a shipping one. Ask in your market before ordering a volume.
Tracking and delivery
Express shipments have a tracking number. When the box reaches customs it can be held for a document or a payment, and the courier will contact the receiver. Answer quickly, and give the courier a phone number that works. A box left in customs for days can accrue storage charges.
Packing
Boards are packed in anti-static bags, with moisture protection for sensitive parts, inside cartons. Check the box on arrival, before signing: take photographs of damaged cartons and tell the courier the same day.
How this shows up when you order here
Boards ship by DHL Express from Shenzhen. The receiver pays duty and tax. Prices on the site are in US dollars and do not include import duty or tax. Plan the customs questions above before you order, and ask your broker about the classification of your product, because we do not give tax or legal advice. See also Lead times and how to plan them for how shipping fits the schedule.