International Billing Options

Choose the Right Option for Your Business

UPS billing options give you the flexibility to choose your preferred payment method or indicate the method of payment your customers require. Whichever option you select, you can be assured of the accurate billing and quality service you expect from UPS.

UPS offers a choice of up to six billing options depending on the destination country.

  • Prepaid (Bill Shipper): Shipper pays all shipping charges; consignee or importer pays import duties and tax
  • Bill Receiver: Consignee or importer pays all shipping charges, import duty and tax
  • Free on Board (FOB): Shipper pays shipping charges to port of export; consignee pays balance
  • Cost and Freight (C&F): Shipper pays shipping charges to point of import; consignee pays balance
  • Delivery Duty Paid, Value Added Tax (VAT) Unpaid: Shipper pays shipping charges and duty; consignee pays tax
  • Bill Duty, Tax and Shipping Charges to Shipper: Shipper pays destination country's duty and tax as well as all shipping charges

Third-party billing is also available for the shipper´s portion of the shipping charges. The third party must have a valid UPS account. Customer has to be qualified.

Unless otherwise marked on the UPS shipping document, shipping charges are billed to the shipper´s UPS account number and the consignee or importer pays import duty and tax.

Where to Get More Information