When ordering goods by post outside the EU, you may have to pay extra if the transaction value of the goods exceeds the allowed value. The surcharge is calculated on the price of the goods in terms of VAT and import duty. For the purpose of calculating the customs duty, only the value of the consignment itself, as indicated on the accompanying documents of the consignment (invoice or bank payment order), shall be taken into account, not including, for example, transport costs.
- If the price of the goods does not exceed 22 EUR - no tax is applied.
- If the price exceeds 22 EUR - VAT is applied.
- If the price of the goods exceeds 150 EUR - import duty and VAT are applied.
- Non-commercial shipments are not taxed if they are less than 45 EUR.
*If it is not possible to determine the value of a postal shipment, then the transaction value method is used in about 99% of the cases - it is the most common method - comparing the store prices available online. The goods themselves may comply with the restrictions and prohibitions on imports which require an authorization. As well as goods (food, medicine, medication, nutritional supplements, etc.) weighing more than 1 kg will be examined by the Food Veterinary Service.