Three things that can be charged, and when
Every parcel from outside the EU is liable for import VAT at the rate of the country it is delivered to — there is no tax-free allowance any more, not even for a 3 € phone case. What changes is who collects it:
- Big platforms charge it at checkout. Temu, AliExpress, Shein, Amazon and eBay are registered in the EU’s IOSS scheme: the VAT is in the price you pay, and the parcel passes customs with nothing to pay. If you see “tax included” or a VAT line on the order, this is you.
- Small shops and private sellers do not. Then the courier pays the VAT to customs on your behalf and asks you for it on the doorstep, plus a handling fee of its own — typically 5 to 15 €, sometimes more. On a 20 € order the fee can cost more than the tax.
- Customs duty comes on top only when the goods themselves are worth more than 150 €. Below that there is none, whatever the shipping cost.
The United Kingdom counts as abroad
Since Brexit a parcel from a UK shop is treated exactly like one from the US or China. Some British retailers have registered for IOSS and charge EU VAT at checkout; many have not, and their customers get a courier invoice on arrival. If the shop removed UK VAT from your price at checkout, that is the sign that it is not handling EU VAT — expect to pay on delivery.
Gifts, and the limit that still exists
One allowance survived: a gift sent by a private person to a private person, with no payment involved, is free of VAT and duty up to 45 €. Above that it is taxed like any purchase. The sender must mark it as a gift on the customs declaration, and a parcel from a shop is never a gift, however it is labelled.
Over 150 €: duty and the product type
Once the goods are worth more than 150 €, customs duty applies at a rate that depends on what the item is — around 12 % for clothing, 17 % for shoes, zero for most electronics — and VAT is then charged on the price including the duty. The calculator asks for the product type only when you cross that line. For a business buying stock, the landed cost calculator does the full breakdown; the rules behind the threshold are explained on the 150 € page.
Frequently asked questions
Usually because the seller did not put its IOSS number on the customs data, so customs could not see the tax had been paid. Pay the courier to get the parcel, then claim the double VAT back from the seller — the platforms refund it routinely.
Yes. It goes back to the sender, and the refund is between you and the shop. Most platforms refund the goods but not the original shipping.
Without. The threshold looks at the value of the goods alone. Shipping is added to the base when VAT and duty are worked out, but it does not push you over the line.
Only when VAT is collected on delivery — that is when the fee is charged. The default of 8 € is a typical figure; look up your carrier’s price and change it.