To send business parcels with DHL EUROPAKET or WELTPAKET, the following customs documents are required:
Commercial invoice
The commercial invoice must be enclosed with every commercial shipment to a country with payable duties. It serves as a basis for settlement between the business partners, legitimation for export to the destination country and a legally binding customs document for the import of the goods. It also functions as the basis for calculating the import duties.
Note: No separate pre-printed form is required for the commercial invoice. It must not be altered after being issued (e.g. by overwriting or using correction fluid).
The commercial invoice must show the following information (in English or the national language):
- Freight conditions (terms of delivery)
- Exact description of the goods (including item description, quantity, total weight and size/dimensions), with customs tariff number if possible
- Value of goods: individual price and total value; the agreed packaging, insurance and transport costs should be listed separately
- Country of origin of the goods
- Invoice number and date of commercial invoice
- Address and if possible bank details of sender (usually shown on the company notepaper); the phone and fax numbers may also be useful
- Full address of recipient
- The value of goods should if possible be stated in the country’s own currency (but this is not mandatory)
- VAT number of sender
- Name and address of manufacturer, if the goods were not manufactured in the sender’s country
- Reason for export, e.g. sale of goods, sample, repair etc.
- Original signature and stamp, including sender’s name and position in the company
- Declaration of origin on the commercial invoice
The commercial invoice is placed in the shipment pouch behind the parcel registration card and the pouch is then attached to the parcel.
Pro forma invoice
In the case of free goods deliveries, a pro forma invoice can be used for customs purposes. It is enclosed with the goods instead of a commercial invoice in the following example scenarios:
- for free samples or gifts
- if the goods will only remain in the foreign country temporarily
- for free spare parts deliveries
Note: Because customs officials may sometimes be suspicious of pro forma invoices, it is advisable to use a commercial invoice with the words “Value for customs purposes only” instead of a pro forma invoice.
Proof of preferential origin
If the destination country does not already offer special exemption from duty, EU products can be treated with preferential rates of import duty. These are set at such a level as to reduce or eliminate the rate of duty in relation to the standard rate of duty for third countries. Acceptable proofs of preferential origin include the EUR.1 movement certificate or a declaration of origin on the commercial document. The nature of the evidentiary document depends on the destination country and the value of the goods.
- Proof of preferential origin for a value of up to €6000: A declaration of origin on the commercial invoice is sufficient as proof of preferential origin.
- Proof of preferential origin for a value greater than €6000: Proof of preferential origin / EUR.1 movement certificate instead of declaration of origin on the commercial invoice
Information on the current conditions relating to preferential origin is available from the Customs office.
If a declaration of origin on the commercial invoice is sufficient, it must contain the following:
- Date
- Stamp
- Original signature of the exporter
- The following wording:
In German: “Der Ausführer der Waren, auf den sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte EU-Ursprungswaren sind.”
In English: “The exporter of these products covered by this document declares that except where otherwise clearly indicated, these products are of… (insert country of origin of the goods) preferential origin.”