Such imports are usually received by international courier or by postal mail and, although the buyer is a private individual, have the character of imports.
In this way, the cost of the purchase can be increased by the VAT (that is not deductible for individuals), the applicable tariffs and the special taxes in some products.
These costs have exempt minimums, in case the seller is a company, which is the most common case.
Shipments between individuals (Gifts) are exempt the shipments of up to 45 euros.
Above this amount, both the VAT and the corresponding tariffs are payable.
For more information:
- Tax Agency: Instructions for use of the simplified form of sending between individuals
- European Union: Taxation and Customs Union
Writings SF Lawyers