Door-to-Door Shipping From China To The World
Direct Answer Capsule: DDP (Delivered Duty Paid) shipping from China to the EU requires the forwarder to act as the Importer of Record, using a valid EORI number (Economic Operators Registration and Identification) to clear goods through EU customs. Import VAT is levied at the destination member state's rate (e.g., 19% Germany, 20% France, 21% Spain) on the CIF value + customs duty. To improve cash flow, UK and EU businesses can use PVA (Postponed VAT Accounting) / import VAT deferment to declare and recover import VAT on their VAT return rather than paying it upfront at the border.
| Element | Requirement |
|---|---|
| EORI number | Mandatory for any business importing into the EU. The DDP forwarder's EORI is used as IOR. |
| Customs declaration | Filed electronically via the EU's ICS2 / national customs systems (e.g., ATLAS in DE, PRODEX in FR). |
| HS / CN code | 8-digit Combined Nomenclature (CN) code for duty classification. |
| Value for customs | CIF value (cost + insurance + freight to the EU port of entry). |
Customs Value (CIF) = $10,000
Customs Duty Rate = 4.0%
→ Customs Duty = $10,000 × 4% = $400
VAT Taxable Amount = CIF + Customs Duty
= $10,000 + $400 = $10,400
VAT Rate (e.g. DE) = 19%
→ Import VAT = $10,400 × 19% = $1,976
Total landed duties & taxes = $400 + $1,976 = $2,376
Under DDP, the forwarder (as IOR) pays these amounts at clearance and includes them in the door-to-door quote. The end buyer receives the goods with no additional payment.
| Scheme | How It Works | Benefit |
|---|---|---|
| PVA (UK) | Declare import VAT on box 1 of the VAT return; recover it in the same return. | No upfront VAT payment; improves cash flow. |
| Import VAT Deferment (EU) | Authorized importers defer VAT payment to a monthly account (due 15th of next month). | Delays payment; interest-free if paid on time. |
| Authorized Consignee | Importer named on the declaration; VAT is their liability. | Buyer can recover VAT if VAT-registered. |
Note: Under DDP, the forwarder is typically the importer of record, so the import VAT is the forwarder's to manage. Buyers who need to recover VAT should arrange DAP (Delivered at Place) instead, clearing in their own name.
Baton Logistics offers DDP service to all EU member states and the UK, with EORI-based clearance and VAT handling. Request a Europe DDP quote.
Mar 09，2022
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Yes, our service cover all major ports in China areas , like Shanghai / Qingdao / Ningbo/Shenzhen/Guangzhou/Hong Kong etc, Our warehouse facility in these ports are more than 5,000 square meter.
Mar 09，2022
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