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From: "FedEx" <FedEx@message.fedex.com>
To: <sales@hyperflight.co.uk>
Subject: EU customs regulatory changes: understanding duties, fees, and payment
responsibilities
Date: Mon, 13 Jul 2026 08:49:05 -0600
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FedEx
No images?
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View as webpage
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Are you ready for the EU customs changes?
As of July 1, 2026, the European Union has removed the de minimis exemption for low-value imports. As a result, goods valued at €150 or less entering the EU may be subject to new customs charges (in addition to the existing VAT).
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Prepare now
What is the financial impact?
For eligible B2C* shipments, with an intrinsic value of €150 or less, a new €3 customs duty may apply for each line on the customs declaration.
The customs declaration for a single shipment may contain multiple declaration lines depending on the products being shipped and their tariff classification. As a result, multiple €3 duty may apply for the same shipment.
In addition to the new customs duty scheme, FedEx is introducing some pricing updates to offset the additional operational and customs clearance activities required as more shipments become subject to EU customs processing.
Here's a breakdown to help you understand the full cost impact:
Charged by the EU:
Charge
Amount
Effective date
NEW: customs duty
€3 per declaration line
July 1, 2026
AS-IS: VAT
Varies per country
Already in effect
NEW: EU handling fee
€2 per declaration line
Expected November 1, 2026
Charged by FedEx:
Charge
Amount
Effective date
UPDATE: Disbursement Fee
€15.00 or 2.5% of Duty/Tax, whichever is higher
July 20, 2026
NEW: Inbound Processing Fee
€2.40 per shipment
(€0.90 per shipment for FedEx® International Connect Plus)
August 3, 2026
NOTE: The tables above provide an overview of potential charges and is not intended to represent a sample cost calculation. Import duties and other taxes (such as VAT) are imposed by the EU and governmental authorities, while FedEx charges only Disbursement Fee and Inbound Processing Fee. Actual landed costs will vary depending on factors such as destination-country VAT rates, applicable waivers or discounts, shipment characteristics, and other variables, meaning not all charges shown will apply to every shipment.
Free Trade Agreements
Shipments covered by a free trade agreement may qualify for duty relief, provided the goods are not sold under the IOSS scheme. If your shipment falls under a free trade agreement and is sold via Import One Stop Shop (IOSS), a €3 customs duty will apply per declaration line.
Avoid surprises: confirm billing details before you ship
IncoTerms® define the responsibilities agreed between buyer and seller, but they do not determine how FedEx bills transportation charges, duties, taxes, and fees.
When creating a shipment in FedEx tools, make sure you clearly select the appropriate billing terms and specify:
-
Who pays transportation charges
-
Who pays duties and taxes
-
The correct FedEx account number for each payor
If duties and taxes are billed to the recipient, ensure the recipient has agreed to pay, their email address is provided, and their account details are accurate. This helps us collect payment efficiently and avoid customs clearance delays.
Additional tip: When making a payment by bank transfer, include your air waybill (AWB) number as a payment reference. This helps us allocate your payment more quickly and accurately.
Returns and refunds
If goods are returned after importation, duties and taxes paid may not always be refundable. We also recommend considering this when planning your pricing, return policies, and customer communications.
FedEx has more than 50 years of experience helping businesses navigate global trade and customs regulations. Visit our dedicated page to learn more and prepare for the upcoming changes.
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VISIT OUR PAGE
* By European Commission definition, B2C shipments are shipments sent to non-VAT-registered recipients in destination country
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Please read our
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<b>Are you ready for the EU customs changes?</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-center--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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As of July 1, 2026, the European Union has removed the de minimis exemption for low-value imports. As a result, goods valued at €150 or less entering the EU may be subject to new customs charges (in addition to the existing VAT). </td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" width="100%">
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<a aria-label="De minimis Customs Changes Webpage" href="https://click.message.fedex.com/?qs=ABB7InYiOjEsImQiOjQ5MzZ9AAcAAAAAA--Q4Y1WL2IN0R_zsj5Lk8AAKWs9HWTbBrtfVddvc3-nocD2miRjkgA_y4CwTxMf2XEOH3ZLM5FuvMFE_QqYuQ-CLDkYsfbybiqc_Kq_Ab_w" style="font-family:'FedExSans Med','Roboto',Arial,sans-serif;font-size:18px; line-height:22px; color:#FFFFFF;text-transform:uppercase;letter-spacing:1px; text-decoration:none;font-weight:700;" target="_blank">Prepare now</a></td></tr></table></td></tr></table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>What is the financial impact?</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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For eligible B2C* shipments, with an intrinsic value of €150 or less, a new €3 customs duty may apply for each line on the customs declaration.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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The customs declaration for a single shipment may contain multiple declaration lines depending on the products being shipped and their tariff classification. As a result, multiple €3 duty may apply for the same shipment.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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In addition to the new customs duty scheme, FedEx is introducing some pricing updates to offset the additional operational and customs clearance activities required as more shipments become subject to EU customs processing.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<!-- HEADLINE--><!-- End HEADLINE --><!-- BODY --><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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Here's a breakdown to help you understand the full cost impact:</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>Charged by the EU:</b></td></tr></table></td></tr></table></td></tr></table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
<tr>
<td align="left" class="mobilePaddingLR" style="padding: 0px 20px 14px 20px" valign="top">
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<tr>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 16px; line-height: 24px; color: white; font-weight: 700; background: #ff6600; padding: 16px; border: none; text-align: left; direction:ltr !important;" valign="top" width="33%">
<b>Charge</b></td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 16px; line-height: 24px; color: white; font-weight: 700; background: #ff6600; padding: 16px; border: none; text-align: left; direction:ltr !important;" valign="top" width="34%">
<b>Amount</b></td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 16px; line-height: 24px; color: white; font-weight: 700; background: #ff6600; padding: 16px; border: none; text-align: left; direction:ltr !important;" valign="top" width="33%">
<b>Effective date</b></td>
</tr>
<tr>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #FFFFFF; padding: 16px; border: none; border-bottom: 1px solid #f0f0f0; text-align: left; direction:ltr !important;" valign="top">
NEW: customs duty</td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #FFFFFF; padding: 16px; border: none; border-bottom: 1px solid #f0f0f0; text-align: left; direction:ltr !important;" valign="top">
€3 per declaration line</td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #FFFFFF; padding: 16px; border: none; border-bottom: 1px solid #f0f0f0; text-align: left; direction:ltr !important;" valign="top">
July 1, 2026</td>
</tr>
<tr>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #F5F5F5; padding: 16px; border: none; border-bottom: 1px solid #f0f0f0; text-align: left; direction:ltr !important;" valign="top">
AS-IS: VAT</td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #F5F5F5; padding: 16px; border: none; border-bottom: 1px solid #f0f0f0; text-align: left; direction:ltr !important;" valign="top">
Varies per country</td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #F5F5F5; padding: 16px; border: none; border-bottom: 1px solid #f0f0f0; text-align: left; direction:ltr !important;" valign="top">
Already in effect</td>
</tr>
<tr>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #FFFFFF; padding: 16px; border: none; text-align: left; direction:ltr !important;" valign="top">
NEW: EU handling fee</td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #FFFFFF; padding: 16px; border: none; text-align: left; direction:ltr !important;" valign="top">
€2 per declaration line</td>
<td align="left" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; background: #FFFFFF; padding: 16px; border: none; text-align: left; direction:ltr !important;" valign="top">
Expected November 1, 2026</td>
</tr>
</table>
</td>
</tr>
</table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
<tr>
<td align="left" style="padding:0px 0px 0px 0px" valign="top">
<table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
<tr>
<td align="left" class="mobilePaddingLR" style="padding: 0px 20px 14px 20px" valign="top">
<table border="0" cellpadding="0" cellspacing="0" width="100%">
<tr>
<td class="fontSize16" dir="ltr" style="font-family: 'FedExSans Light', Roboto, Roboto, Arial, sans-serif; font-size: 16px; line-height: 24px; color: #4D148C; font-weight: 400; direction:ltr !important;" valign="top">
<b>Charged by FedEx:</b></td></tr></table></td></tr></table></td></tr></table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>Charge</b></td>
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<b>Amount</b></td>
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<b>Effective date</b></td>
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UPDATE: Disbursement Fee</td>
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€15.00 or 2.5% of Duty/Tax, whichever is higher</td>
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July 20, 2026</td>
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NEW: Inbound Processing Fee</td>
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€2.40 per shipment<br><br> (€0.90 per shipment for FedEx<sup>®</sup> International Connect Plus)</td>
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August 3, 2026</td>
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NOTE: The tables above provide an overview of potential charges and is not intended to represent a sample cost calculation. Import duties and other taxes (such as VAT) are imposed by the EU and governmental authorities, while FedEx charges only Disbursement Fee and Inbound Processing Fee. Actual landed costs will vary depending on factors such as destination-country VAT rates, applicable waivers or discounts, shipment characteristics, and other variables, meaning not all charges shown will apply to every shipment.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left-->
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<b>Free Trade Agreements</b> </td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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Shipments covered by a free trade agreement may qualify for duty relief, provided the goods are not sold under the IOSS scheme. If your shipment falls under a free trade agreement and is sold via Import One Stop Shop (IOSS), a €3 customs duty will apply per declaration line.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>Avoid surprises: confirm billing details before you ship</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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IncoTerms<sup>®</sup> define the responsibilities agreed between buyer and seller, but they do not determine how FedEx bills transportation charges, duties, taxes, and fees.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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When creating a shipment in FedEx tools, make sure you clearly select the appropriate billing terms and specify:</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<ul style="margin: 0; padding-left: 20px;">
<li>
Who pays transportation charges</li><li>
Who pays duties and taxes</li><li>
The correct FedEx account number for each payor</li></ul></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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If duties and taxes are billed to the recipient, ensure the recipient has agreed to pay, their email address is provided, and their account details are accurate. This helps us collect payment efficiently and avoid customs clearance delays.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<img alt="Icon" src="https://image.message.fedex.com/lib/fe9b13727762047c77/m/1/Icon_lamp_fedex.png" style="display: block; border: 0px;"></td><td class="fontSize16" dir="ltr" style="font-family: 'FedExSans Light', Roboto, Arial, sans-serif; font-size: 14px; line-height: 24px; color: #333333; font-weight: 400; direction:ltr !important;" valign="top">
<b>Additional tip:</b> When making a payment by bank transfer, include your air waybill (AWB) number as a payment reference. This helps us allocate your payment more quickly and accurately.</td></tr></table></td></tr></table></td></tr></table></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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<b>Returns and refunds</b></td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left--><table border="0" cellpadding="0" cellspacing="0" class="full-width-container" style="width: 640px;" width="640">
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If goods are returned after importation, duties and taxes paid may not always be refundable. We also recommend considering this when planning your pricing, return policies, and customer communications. </td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><table align="center" bgcolor="#FAFAFA" border="0" cellpadding="0" cellspacing="0" width="100%">
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FedEx has more than 50 years of experience helping businesses navigate global trade and customs regulations. Visit our dedicated page to learn more and prepare for the upcoming changes.</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!-- c.element.button-secondary-default --><table border="0" cellpadding="0" cellspacing="0" width="100%">
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<a aria-label="De minimis Customs Changes Webpage" href="https://click.message.fedex.com/?qs=ABB7InYiOjEsImQiOjQ5MzZ9AAcAAAAAA--Q4Y1Yf6afHUnlCxtKDVmJMbGxWiKwwQcwg93aitj0xu5U58FP0UdjsNxxNiOKn-QXt6JOYRMcdH_rA7uByCJ_vksFAvRcN-RZH9ZOZbBI" style="color:#007AB7; text-decoration:none; font-family:'FedExSans Med','Roboto',Roboto,Arial,sans-serif;font-size:14px; line-height:16px;text-transform:uppercase;letter-spacing:1px; text-align:center; font-weight:700" target="_blank">VISIT OUR PAGE</a></td></tr></table></td></tr></table><!-- End c.element.button-secondary-default --></td></tr></table><table cellpadding="0" cellspacing="0" width="100%" role="presentation" style="background-color: transparent; min-width: 100%; " class="stylingblock-content-wrapper"><tr><td style="padding: 0px; " class="stylingblock-content-wrapper camarker-inner"><!--c.text.primary-left-->
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* By European Commission definition, B2C shipments are shipments sent to non-VAT-registered recipients in destination country</td></tr></table></td></tr></table><!-- End BODY --></td></tr></table><!--End c.text.primary-left--></td></tr></table>
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<!-- social media content area -->
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<!-- / Footer content area -->
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<!--END f.footer-global-->
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<!-- END FOOTER ROW -->
<!-- FOOTER ROW -->
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<td valign="top" align="center">
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<!-- END FOOTER ROW -->
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<img src="https://click.message.fedex.com/open.aspx?VRC2IDFFS32EHGAS4NIGLXLEFI.70249&d=70249&bmt=0" width="1" height="1" alt="">
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--kCXRnC19IZKs=_?:--