Forwarded parcels may be re-assessed if the owner disputes the tax values and produces the actual invoice/receipt to determine actual values of the items. During assessment, the customer produces the transaction value/invoice/declared value if they have none.

Different items attract different rates. The taxes payable include import duty 0%, 10%, 25%,   VAT-14%, Excise duty 10% or calculated depending on the item, Import Declaration   Form (IDF)  3.5% and Railway Development Levy (RDL)  2% .