Customs duties will generally be levied for the customs declaration process, irrespective of the import procedure utilized. This applies whether the shipment is processed under the IOSS special import procedure, which involves charging and payment of value added tax (VAT) at the time of order, or through standard customs clearance, where VAT and customs duties are settled via the customs declaration during the clearance process. A provisional duty will be assessed for every item within the shipment.
For instance, a consignment containing five t-shirts would incur a charge of three euros. If the shipment included five t-shirts and a raincoat, the charge would increase to six euros, and the inclusion of shoes would raise the total to nine euros. Furthermore, fees for customs representation must also be covered.
These representation costs are expected to be higher because the new regulations restrict the type of representation to indirect representation. In this model, the representative acts on behalf of the buyer for a foreign account. Consequently, importers should anticipate that both customs charges and associated service fees will be applied, regardless of the initial VAT payment method chosen.
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