Standard rate of duty, plus VAT:
A ladies’ cotton dress that cost €400 (12% duty), a digital camera that cost €500 (0% duty) and ten men’s cotton shirts that cost a total of €600 (12% duty).
The dress is valued at less than €430 and, thus, is within the duty-free allowance.
The digital camera is 0% duty and is not counted for Customs Duty.
The standard rate of duty of 2.5% applies to the shirts as their value does not exceed €700.
Therefore, €600 @ 2.5% = €15 Customs Duty.
The dress is allowed under the duty-free allowance.
The combined value of the camera (€500) and the shirts (€600), plus the Customs Duty of €15, that is, €1,115, is the value for VAT.
So, €1,115 @ 23% = €256.45 VAT.
The total due is €15 Customs Duty + €256.45 VAT = €271.45.