To import Bitcoin miners, one party must act as importer of record, declare the goods with the correct classification, value and origin, pay the duty and import tax that result, and meet the destination country's product rules. The Incoterm in your purchase contract decides whether that party is you or the seller. Rates and rules differ by country and change, so this guide explains the process and responsibilities and leaves the figures to your customs authority or a licensed customs broker.
Key points
- Ask a customs broker in the destination country for the classification, duty, import tax and permit requirements before you order.
- Unless you buy on DDP terms, you are the importer and you are legally responsible for the declaration, even when a broker files it.
- The commercial invoice must state the true price paid. Under-declaring value is customs fraud, and it also limits what insurance will pay.
- Country of origin is where the machine was made, not where it shipped from. It can change the duty.
- Insure the cargo for its full value. Carrier liability is limited and normally calculated by weight.
Who does what
| Party | Role |
|---|---|
| Seller or exporter | Supplies the goods, commercial invoice and packing list. Clears export under most terms |
| Freight forwarder | Books transport, consolidates cargo, issues or arranges transport documents |
| Customs broker | Files the import declaration on the importer's behalf |
| Importer of record | The party legally responsible for the import declaration and for paying duty and tax |
Using a broker does not move the responsibility. U.S. Customs and Border Protection, for example, tells importers that the importer of record remains ultimately responsible for the correctness of the entry documentation and for all applicable duties, taxes and fees, even when a broker is used. The same principle is common elsewhere. Many customs authorities also require an importer to be registered before a declaration can be filed. Your broker will tell you what applies.
The Incoterm sets your role
| Term on your invoice | Who imports | What you arrange |
|---|---|---|
| EXW | You | Export clearance, all transport, insurance, import clearance, duty and tax |
| FCA or FOB | You | Main transport, insurance, import clearance, duty and tax |
| CPT, CIP or CIF | You | Import clearance, duty and tax. Risk in transit is yours |
| DAP | You | Import clearance, duty and tax. Unloading |
| DDP | Seller | Unloading only |
The International Chamber of Commerce reserves FOB and CIF for sea and inland waterway transport. FCA, CPT and CIP are the equivalents for any mode, including air. The full allocation of cost and risk is in How to Buy ASIC Miners Wholesale.
The process
- Get a landed cost estimate. Give a broker the product description, origin, value and destination. Ask for the classification, the duty and tax that follow, and any permit or conformity requirement.
- Fix the Incoterm and named place on the proforma invoice.
- Pay. The seller issues the commercial invoice and packing list.
- Export clearance in the country of dispatch.
- Transport. The carrier issues a bill of lading (sea) or an air waybill (air).
- Import declaration. Your broker files it with the documents below.
- Assessment. Customs may accept it, query the value or classification, or examine the goods.
- Payment and release. Duty, tax and fees are paid and the goods are released.
- Delivery and inspection at your site.
- Keep the records for the period your law requires.
Delays at steps 6 to 8 cost money, because ports, airports and carriers charge storage after a short free period.
Customs classification
Customs authorities classify every product under the Harmonized System (HS), an international product nomenclature developed by the World Customs Organization. Each product group has a six-digit code, and the WCO states that more than 200 countries and economies use the system as the basis for their customs tariffs. Each country then publishes its own tariff schedule built on the HS. In the United States, for example, CBP directs importers to the Harmonized Tariff Schedule for the actual tariff number, and the rate of duty follows from that classification.
Three practical consequences follow:
- The code on a supplier's invoice is a suggestion. Your customs authority decides, and the importer answers for an incorrect code.
- This guide quotes no code or rate for miners. Have your broker confirm the national tariff number, or request a written ruling from the customs authority where one is available.
- Origin matters alongside the code. Additional tariffs and trade preferences apply by country of origin, meaning where the machine was manufactured. A miner shipped from a warehouse in a third country keeps its original origin.
Duty and import tax
| Charge | What it is | Depends on |
|---|---|---|
| Customs duty | Usually a percentage of customs value | Tariff classification and origin |
| Additional tariffs | Extra duties some countries apply to certain origins or products | Government measures in force on the entry date |
| Import VAT or GST | Consumption tax collected at the border | National rate. Often charged on value plus duty |
| Fees | Customs processing, terminal handling, broker, storage | Port, carrier and broker |
Whether freight and insurance count towards customs value depends on the country. Whether you can recover import VAT or GST depends on your tax registration. Ask your accountant.
The arithmetic usually takes this form. The rates are placeholders and are not the rates of any country.
Duty = customs value × duty rate
Import tax = (customs value + duty) × tax rate
With a customs value of $100,000, a placeholder duty rate of 5% and a placeholder tax rate of 10%, duty is $5,000 and import tax is $105,000 × 10% = $10,500, a total of $15,500 due before release.
Refuse any offer to under-declare the value. The importer of record carries the penalty, and an insurance claim is limited to the declared value.
Documents
| Document | Issued by | Must show |
|---|---|---|
| Commercial invoice | Seller | Seller and buyer, description, quantity, unit value, currency, Incoterm, country of origin |
| Packing list | Seller | Cartons, pallets, weights, dimensions, ideally serial numbers |
| Bill of lading (sea) | Carrier or forwarder | Shipper, consignee, ports, container and package count |
| Air waybill (air) | Airline or forwarder | Shipper, consignee, airports, pieces and weight |
| Certificate of origin | Chamber of commerce or authority | Origin, when required or when claiming a preference |
| Conformity documents | Manufacturer or test body | Whatever the destination requires for electrical equipment |
The invoice, packing list and transport document must agree on consignee, quantities and weights. Keep proof of payment in case customs queries the declared value.
Air or sea
| Air | Sea | |
|---|---|---|
| Transit | Days | Weeks |
| Cost | Higher per kg | Lower per unit at volume |
| Charged by | Chargeable weight | Container, or volume for part loads |
| Watch for | Volumetric weight, cargo restrictions | Humidity, port storage charges, capital tied up longer |
Air freight is charged on the greater of actual weight and volumetric weight. Volumetric weight is carton volume divided by a divisor stated on the forwarder's quote. A divisor of 6,000 cm³ per kg is widely used. Bitmain's published packaged size for the Antminer S21 is 570 × 316 × 430 mm with a gross weight of 17.2 kg. Volume is 57.0 × 31.6 × 43.0 = 77,452 cm³, and 77,452 ÷ 6,000 = 12.9 kg. Actual weight is higher, so each carton is charged at 17.2 kg and 100 cartons at 1,720 kg, plus pallets.
Cargo declaration. Forwarders ask whether a shipment contains batteries, magnets or liquids, because such contents can be restricted, particularly by air. Miners are mains-powered equipment and commonly travel as general cargo, but do not answer from assumption. Check the manufacturer's documentation for your model, declare the contents accurately and let the forwarder classify them. Coolant and immersion fluid are declared separately with their safety data sheets.
Palletisation. Cartons are stacked on pallets, strapped and wrapped. Respect the stacking limit printed on the carton. Wooden pallets and crates fall under ISPM 15, the international standard that regulates wood packaging material in trade, so ask your forwarder for compliant packaging. For sea freight, ask for sealed wrapping and desiccant.
Insurance
Take cargo insurance for the full replacement value, door to door, and check who is the insured party under your Incoterm. Under CIF the seller buys the cover, and the ICC states that the default level is the minimum, Institute Cargo Clauses (C), unless more is agreed. CIP requires the higher clauses (A) cover. Record any damage on the delivery receipt and photograph it before signing.
Compliance checks
- Sanctions and export controls. Screen the seller, origin and destination. Banks and forwarders will do the same.
- Product conformity. Many countries require safety and electromagnetic compatibility approvals for electrical equipment. Ask the seller which declarations and test reports exist.
- Mining rules. Some jurisdictions license or restrict cryptocurrency mining or its electricity supply. Confirm with the relevant authority before the hardware ships.
- Used equipment. Some countries restrict or inspect imports of used electrical goods.
- Repairs and returns. Sending a unit abroad for repair and re-importing it has its own customs procedure. Tell your broker beforehand so you do not pay duty twice.
After a sea voyage or a cold flight, let cartons reach room temperature before powering any unit, so condensation does not form on the boards.
Sources
- International Chamber of Commerce, Incoterms 2020, https://iccwbo.org/business-solutions/incoterms-rules/incoterms-2020/ (checked 2026-10-01)
- World Customs Organization, What is the Harmonized System (HS)?, https://www.wcoomd.org/en/topics/nomenclature/overview/what-is-the-harmonized-system.aspx (checked 2026-10-01)
- U.S. Customs and Border Protection, Tips for New Importers and Exporters, https://www.cbp.gov/trade/basic-import-export/importer-exporter-tips (checked 2026-10-01)
- International Plant Protection Convention, Adopted Standards (ISPM 15), https://www.ippc.int/en/core-activities/standards-setting/ispms/ (checked 2026-10-01)
Rules and rates change. Confirm current requirements before each shipment.