Disputing Duty and Tax Charges

With the United States removing the de minimis value, all imports now have customs charges (duties and taxes) accessed on them. This is new for many who used to import goods valued at $800 or less (the previous de minimis value) and now will be subject to duty & tax.

What do you do if you get billed and disagree with the charges? This article will review common situations and how to handle filing what are called Post-Entry Amendments (because you are requesting that the entry with U.S. Customs be altered after it had already been processed). When a duty dispute is initiated, DHL Express will open a case and investigate the information submitted by the importer and shipment paperwork to determine if the case fits the requirements U.S. Customs has in place to consider the case. Provided there is enough proof to proceed with the dispute, DHL Express will submit formally to U.S. Customs a Post-Entry Amendment request.

Do you have a valid case?

1. 1. Is the Dispute Worth it? U.S. Customs charges a $90.00 fee (in 2025) for Post-Entry Amendments. If DHL was at fault they will pay the charge for you. If the error was on the part of the shipper or you the importer (paperwork errors, wrong HTS code used on customs Invoice etc.), you will be charged the fee. You could end up paying more than the original amount of duty when the fee is added. So, if you know it was due to an error on the AWB or customs invoice that caused the incorrect duty amount you’ll need to decide if it’s worth the work and effort or if it’s better to just pay the customs charges.
   2. Begin your review using tools provided for you in DHL MyBill (mybill.dhl.com). On the duty invoice line in MyBill there is a button to the far-right call “Image”. Click on this to download the documents the shipper provided DHL containing the information used in the customs entry. Particularly useful in the download is the official Entry Summary document. This is most useful because it shows precisely how DHL Express submitted the official entry to U.S. Customs and includes descriptions, HTS codes, country of manufacture, and duty, MPF tax calculations. From these documents you can determine what may have led to the duty amount you are disputing and help you to articulate the problem in your dispute.

How to submit the duty dispute when ready.

1. 1. The more detailed you can be, the stronger your case will be. You want to say more than “This seems high.” Because it may seem high to you, but doesn’t mean that it’s wrong. So you want to cite the correct HTS Code, Exemption reason, or percentage that should have been billed. The more specifics, the better.
   2. Submit via MyBill (best way) or by send an email request to billing.help@dhl.com for a case to be opened. Either way include your detailed reason for the dispute and any documents indicated below.
   3. If submitting the dispute in MyBill you will be given a dispute case number in MyBill. If emailing your dispute, you must wait for a specialist to respond with your case number.
   4. While the case is reviewed the specialist working the cases will correspond by email with you as you work through the case.

Common Duty Dispute Documents Required by U.S. Customs.

While the dispute is in process the specialist may ask you for the following depending on the situation to meet the requirements of U.S. Customs so they will accept the post entry amendment review.

1. To amend the assessed value of the aluminum, steel, or copper content, please submit an amended commercial invoice that clearly states the value and amount of aluminum, steel, or copper content that make up the goods. This includes if you wish to change the goods to contain NO aluminum, steel, or copper content.
2. To change the HTS code, U.S. Customs requires proof in the form of product literature to correlate with the commercial invoice by listing the description or the part number, price, provided on the invoice. U.S. Customs requires pictures of the items and either a brochure or other literature with detail descriptions, content make-up of the goods.
3. Customs may also require an “Intended Use” declaration from the manufacturer. (Please note U.S. Customs will not accept a commercial invoice or packing list as product literature).
4. U.S. Customs will not accept a link to a website as product literature.  Full documentation is required. The product literature should show the specific item number or relationship to the imported goods presented on the commercial invoice.
5. Include any specific rulings that U.S. Customs has provided you specific to your product.
6. If the HTS code qualifies for an Exclusion, please provide the exclusion code, a revised commercial invoice with the exclusion indicated (if applicable) and the product literature noted above.

U.S. Customs requests additional documentation when an Importer is declaring “American Goods Returned (AGR)”

In situations where your imports are American Goods Returned, they require additional information for U.S. Customs to accept the Post-Entry Amendment review. If the goods were repaired or in any other way advanced in value while outside the U.S. this must be declared on the customs invoice. The following documents are required for U.S. Customs to consider if American Goods Returned is accepted.

• Manufacturer’s Affidavit
• Foreign Shipper’s Declaration
• CBP Form 3311