Any import duties and VAT will be charged to the person importing the goods. The sender can choose to have the costs invoiced to another party by means of the Duty Taxes Paid (DTP) billing service.
If the sender does not pay the import duties and VAT, DHL will pay the import duties and VAT due to Customs so that your parcel can be imported. DHL will pass on to you the costs it pays to Customs. Your parcel can only be delivered to you once you have paid the full amount and administration fees* to DHL.
*DHL charges a 2% administration fee for this service, with a minimum of €16.50 (excl. VAT).