International Billing Options

Choose the International Billing Option that Fits Your Business

UPS international billing options give customers the flexibility to bill charges in a way that best suits their business model.  Whichever option you select, you can be assured that UPS will accurately bill your international charges.


  • Charges can be billed to the shipper, receiver, or a third party payor.
  • Charges for international shipping typically include freight, duties, and taxes. 
  • Customers using UPS's automated shipping systems can choose to have the shipping charges billed to one party and duties & taxes to another.  Or, via the "Split Duty VAT" (SDV) option, customers can bill the freight & duty to one party and the tax/VAT to another.*


The following are a few of the UPS international billing options customers may choose:

  • Shipper pays shipping costs; receiver pays duties and taxes
  • Receiver pays all charges (usually known as "Freight Collect")
  • Shipper pays all charges (also referred to as "Free Domicile")
  • Shipper pays shipping charges; a third party (could be in another country) pays the duties and taxes**

Unless otherwise indicated, shipping charges are billed to the shipper's UPS Account Number and the consignee or receiver pays duties & taxes.* The UPS waybill does not support the SDV billing option.  The shipper is liable for payment in the event of non-payment by the consignee or the alternative party. ** Not all billing options are available to/from all countries.  Please call 1-800-PICK UPS for specific billing information.

NOTE: Except for Shipments to the U.S. or Mexico, an additional Duty and Tax Forwarding Surcharge, set forth in the UPS Rates in effect at the time of shipping, will apply if the Shipper selects a billing option in which duties and taxes are to be paid outside of the destination country of the Shipment.

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