Other charges

Other transportation fees and information

Your shipment may incur fees in addition to its base rate.

IOSS—Simplified Reporting and Payment of VAT

As of July 1, 2022, all imports to the EU are subject to VAT unless the IOSS is used. The IOSS is a blueprint for reporting sales of low-value goods imported from outside the EU. Under the IOSS, the importer can charge VAT at the point of sale to the customer and declare and pay this VAT via a monthly IOSS return.

Oversize Charge

An oversize charge applies to shipments that exceed 96 inches in length or 130 inches in length and girth. The rating is based on the greater of the shipments’s actual rounded weight or dimensional weight, subject to a 90-lb. minimum billable weight. EPISHIP Import and Export Priority shipments will not be subject to a 90-lb. minimum billable weight. Package shape and dimensions may change during transit, which can affect the package’s dimensional weight and surcharge eligibility. If the dimensions change during transit, EPISHIP may make necessary adjustments to the shipment charges at any time. Oversize Charge rates for U.S. Express Package Services and U.S. 1Day, 2Day, and 3Day Services will be determined based on the shipment’s zone.

Transfer charges (U.S. Customs & Border Protection)

In related party transactions, this is the price charged by one part of an organization for a product or service provided to another part of the company. The transfer charge calculation may result in an overprice in import transactions between related companies in different countries for the purpose of transferring profits or revenue out of a country to evade taxes. Under current law, importers may not claim a transfer price for U.S. income tax purposes which is higher than or not consistent with the value they claim for Customs purposes. In the U.S., Customs does not have access to tax information from the Internal Revenue Service for use in its civil investigations. In determining the appraised value of imports between related parties, Customs may demand documentation from the importer of record to verify the declared value and may access the importer’s record books. Customs can request information using Customs Request for Information Form, or during a compliance assessment, or by issuing a summons.