Calculation examples of import taxes on consignments from businesses

This section is only intended for private individuals who receive goods from abroad from organisations or companies.

These calculation examples show how to calculate the import duties for which you are liable.

Example 1: value of received goods is no more than € 150

You buy a camera outside the EU for € 149.

Price

• price of photo camera: € 149

Costs

• shipping costs (in this example): € 10

Taxes

• import duties: € 0
• VAT 21% on: (€ 149 + € 25 + € 10 = € 184): € 38.64

Total

• (price + costs + taxes) = ( € 49 + € 25 + € 10 + € 38.64): € 222.64

In this example, you will pay € 38.64 in import taxes.

You only pay VAT - and no import duties - because the value does not exceed € 150
In addition to these costs, you usually also pay customs clearance and handling charges to the postal or courier company.

Example 2: value of received goods is more than € 150

You buy a fake leather handbag outside the EU for € 199.

Price

• price of the fake leather handbag: € 199

Costs

• shipping costs (in this example): € 25
• insurance costs (in this example): € 10)

Taxes

• import duties 3% on: (€ 199 + € 25 + € 10 = € 234): € 7.02
• VAT 21% on: (€ 199 + € 25 + € 10 + € 7.02 = € 241.02): € 50.61

Total

• (price + costs + taxes) = (€ 199 + € 25 + € 10 + € 7.02 + € 50.61): € 291.63

You must pay VAT.
You need to pay customs duties because the value of the handbag is more than € 150.
In this example, you pay € 57.63 in import taxes.
In addition to these costs, you usually also pay customs clearance and handling charges to the postal or courier company.