The duty and taxes will either be prepaid by the shipper or paid by the receiver after clearance.
If you're using DHL Express for shipping, you'll have 3 options for making duty and tax payments:
Receiver Pays Directly: The receiver handles duties and taxes with the authorities after customs clearance or upon delivery.
Sender Pays On Behalf: The sender pays duties and taxes on behalf of the receiver through their DHL account by choosing the Delivery Duty Paid (DDP) option during shipment preparation.
DHL Express Pays On Behalf: DHL Express may handle duty payments during customs clearance.
DHL pays upfront for low-value duties while customer approval is required before payment for high-value duties. The receiver is later billed for these costs as this process helps speed up customs clearance.