PDDP – The smart solution for sending gifts

A Swiss SME in the field of sustainable lifestyle products wants to thank selected business partners in Germany before the end of the year. As a token of appreciation, the team is sending a high-quality, personalised stainless steel drinking bottle with an engraved name, stylishly packaged and accompanied by a handwritten greeting. 

But how can the gift be reliably sent across the border without incurring customs duties upon receipt? This is where PDDP, Swiss Post's new additional service for international goods shipments, comes in. 

What is PDDP – and who can benefit from it?

PDDP stands for  «Postal Delivered Duty Paid».  Swiss Post pays all customs duties and taxes in the destination country and invoices the sender for these collectively via the monthly invoice. This means that your recipients do not have to pay any customs duties or value added tax. 

PDDP is aimed at companies that want to ship to Germany and the USA without their own VAT registration and without additional import costs for the recipients, and are looking for a simple solution to cover all customs, tax and handling charges.

PDDP is particularly suitable for:

• Start-ups and SMEs with smaller or occasional shipping volumes that do not require their own VAT registration

• Companies that send gifts, product samples or promotional items – for example, at Christmas or for product launches

• E-commerce companies that already have an IOSS registration up to £150 and occasionally also send shipments with a goods value exceeding 150 euro

How to ensure your gift crosses the border smoothly

Gifts, product samples or promotions – what sounds simple at first glance can often be complex when shipping abroad. Even gifts are subject to customs duties. And if customs duties and value added tax are not paid, it can quickly become expensive for recipients.

When sending gifts, you want everything to arrive smoothly without any unpleasant additional costs for the recipient. According to Swiss Post's E-Commerce-Stimmungsbarometer 2025, hidden customs or delivery costs are among the most common reasons for abandoned online purchases. 63% of respondents cite precisely such additional costs as an obstacle to online shopping.¹ With PDDP, you can avoid this.

What is the difference between DDP, DAP and PDDP?

• More on this: Blog post on DDP and DAP at international.post.ch.
  

Important to know: What applies to gifts under customs law

What you need to keep in mind when sending PDDP gifts

• The designation «gift» or «sample»
  is not permitted as a goods declaration. Therefore, from a customs perspective, the shipment is always considered to be goods.
• Instead, the contents must be described accurately and specifically, e.g.: «Stainless steel thermos mug, 500 ml, red» or «Chocolate, 6 bars, 100 g each, 72% cocoa content».
  
• The value of the goods must be stated realistically – even for free products.
• Max. 5 items per shipment, max. 999 pieces per item.
• For shipments to companies: the EORI number of the receiving party is mandatory.

The detailed declaration on the goods is unfortunate if you do not want to spoil the surprise for the recipient, but it is unavoidable under customs law. The authorities in the destination country require complete and transparent information so that the shipment can be correctly cleared through customs and delivered. 

What happens if PDDP is not used correctly?

If important information is missing, such as a precise goods declaration, the value of the goods or, for shipments to Germany, the EORI number, PDDP cannot be applied. The consequences vary depending on the destination country:

• In Germany, the recipient is first contacted by letter to request missing information. This ‘valuation’ service is subject to a fee. PDDP can only be applied if all information is complete. Otherwise, recipients must pay the duties themselves or collect the shipment from customs and clear it there.
• In the United States, the shipment is returned or, depending on the contents and the recipient's cooperation, processed at DAP cost

It is not possible to switch to PDDP at a later date. Therefore, thorough preparation is essential.

Where is PDDP available?

Currently, you can use PDDP for the following countries:

• Germany: ideal for e-commerce shops or business customer contacts
• USA: mandatory for shipments with a value of up to USD 800
  
  

What would you like to send?

Select the appropriate shipping method for your shipment and create the shipping documents:

• I would like to send a small parcel, up to a maximum of 90 cm (L+W+H) and 2 kg. Create shipping documents now.

• I would like to send a parcel, up to a maximum of 100 x 60 x 60 cm and 30 kg. Create shipping documents now.

Are you sending gifts to a country other than the United Kingdom or the United States?

PDDP is also suitable for shipping to other countries. However, this additional service is currently only available for shipments to Germany and the USA.
If you want to send gifts, samples or goods to other countries in the EU or Europe, Swiss Post offers other DDP shipping solutions until then. Depending on the destination country, value of goods and weight of your shipments, one of these options may be the right choice for you.

Here is an overview:

Further links

• More information about PDDP

• DDP and DAP explained simply

Source

¹ E-Commerce-Stimmungsbarometer 2025, a study by Swiss Post in collaboration with the market research institute intervista AG, July 2025.