VAT & Import duties

[Hotrodder]

There has been a lot of discussion recently about unexpected charges at the doorstep for online purchases from outside the EU. I have just noticed on an EU website that of the 27 listed EU member countries there is quite a variance in the rate of VAT/TVA charged. The bottom line seems to be that tax at the appropriate local rate in that country is charged when you make the purchase. My knowledge is a bit more vague when it comes to cross-border duties. Clearly a "third" country such as UK or USA, etc. will be likely to incur duties coming into the EU. My question is: are all EU countries free to trade without such import duties? I recall somewhere reading that EU membership had different types of status in this respect. And they don't all use the euro. I had always assumed that Switzerland was in the EU but it is clearly not, and things bought from there would incur an extra charge when coming into France. I have been buying from France, Germany, Netherlands, and Spain but now considering Austria as well. Are there any of the 27 members that I should avoid?

[exile]

There are no duties payable within the EU. Goods that are imported from outside the EU attract any duties in the country of the importer and the importer pays these often via the charges of a freight forwarder - so he may not even realise that he has paid duty. Once inside the EU and duty paid, no further duty is payable.

VAT (often confused with duty) is now payable in the country of delivery.

[Hotrodder]

So I can buy from any of the 27 countries without getting hit for anything other than VAT?

[exile]

Yes - just be sure you are buying from inside the EU. I have seen Amazon.fr sales that are actually sourced from the UK, and if not sold via the Amazon warehouse (who will automatically add all dues) you become liable for the import costs.

[Pachapapa]

There was an inconvenient change to small value consignments for private importation to the EU. Effective July 1st 2021.
At this point the link below should be read with particular attention to the figures E22 & E150.
https://ec.europa.eu/taxation_customs/b ... gnments_en

Now for the rhetorical bit. It should now be clear why PP ensured that his 5G mobile, mentioned elsewhere, arrived in good time in June fo avoid import duty and value added tax.
Two purchases post July 1st and under the previous tax free E22 were of course inclusive of TVA applicable in the country of destination.
Observation import duties are of low percentage but full of administrative bull dust.

[Hotrodder]

Yes - just be sure you are buying from inside the EU. I have seen Amazon.fr sales that are actually sourced from the UK, and if not sold via the Amazon warehouse (who will automatically add all dues) you become liable for the import costs.

An easilly overlooked point. Thankyou for the heads up.

[Pachapapa]

Well thanks be to Covid for delaying the introduction from 1st January 2021 until 1st July.
EU had a point the perceived fraud was over E/€ 1billion.

Quote EU press release:
"Address the problem of fraud caused by a previously misused VAT exemption for goods valued at under €22 coming from outside the EU which can distort the market and create unfair competition. Previously, fraudsters had been able to mislabel high value goods in small packages as having a value under the threshold of €22, making the goods exempt from VAT and creating an unacceptable gap of €1 billion in revenues which would otherwise have gone to the budgets of EU Member States."

[Hotrodder]

I received an email this morning from Amazon UK. I am to get a refund of a whopping £1.29 being credited to my account.
"Reason for refund: Export fee reduced"

I didn't see that one coming. It dates back to early this year when I bought an electronic mouse trap.

[L Austin France]

I recently placed an order for a set of files to Amazon UK using my Amazon UK sterling gift voucher a/c.
Today they were in my letter box having been delivered by Colissimo from Amazon Orleans Cedex 9 with no extra costs charged.

[exile]

If the goods were already in the EU then there would be no extra charges irrespective of who the seller is or the currency used. Equally the charging of VAT on imports seems to be very hit or miss.