Which goods should I clear?
Goods manufactured in the customs and fiscal territory of the EU or cleared into that territory don’t have to be cleared, and Customs doesn’t collect any import duties on them. If the order is delivered from outside the EU, it has to be cleared, and customs duty and value added tax, if any, have to be paid for the goods.
If the order is delivered e.g. from the Canary Islands of Spain, it has to be cleared. In such cases, value added tax is paid for the goods, but no customs duty.