Examples for calculating import duties
Example for calculating customs duty and import VAT:
You have ordered a blouse from the United States that costs 200 euros. The postage is 35 euros. The general customs duty rate on clothes is 12 %.
Customs duties are levied on the consignment because the goods are delivered from outside the EU and are worth more than 150 euros. As for VAT, the value limit for a VAT-free consignment is 22 euros.
The customs duty is 12 % of the value of the goods and the postage.
(€200 + €35) x 0.12 = 28.20 euros
The amount of VAT is 24 % of the taxable amount for import VAT:
(€235 + €28.20) x 0.24 = 63.17 euros
The total import duties collected on the blouse is 91.37 euros.
Example for calculating import VAT:
You have ordered a blouse from the Island of Jersey that costs 200 euros. The postage is 35 euros. The amount of VAT imposed on the consignment is 24 % of the sum of the purchase price and transport costs, as the goods will be delivered from outside the fiscal territory of the EU.
(€200 + €35) x 0.24 = 56.40 euros
A total of 56.40 euros in VAT is collected on the blouse.
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