Buying goods online for personal use

Calculating what you owe on goods when you buy online

If your goods have a customs value (including cost, transport, insurance and handling charges) of less than €22, you do not have to pay Customs Duty or Value-Added Tax (VAT). If your goods have a customs value of more than €22, you will have to pay VAT.

If your goods cost more than €150, you will have to pay Customs Duty and VAT. These limits are for the whole delivery (not just one item).

You must pay the above duties where applicable, and VAT on alcohol or tobacco products, perfumes or toilet waters, regardless of their value.

If the VAT is €6 or less, it will not be collected. 

Next: How to pay your import charges