How are import costs calculated?

The costs to import goods from outside the EU consist of 3 parts:

1. VAT
   For all goods coming from outside the EU, a percentage of VAT on the value of the goods must be paid. This percentage varies between 6% (books) and 21% (electronic products). Please note that the VAT due for importing goods is calculated not only on the price you paid to the seller but also on certain additional costs such as shipping costs and the administrative fee charged by bpost for completing customs formalities. 
    
2. Custom duties
   For certain categories of goods you have to pay customs duties. These are also represented by a percentage. For some goods (e.g. jeans), you pay up to 12% duty. For other goods you do not pay duty (e.g. books).
    

3. Customs formalities or administrative fees

   The bpost customs clearance service charges administrative fees for the costs incurred during the import procedure if:

• the VAT was not paid in advance in a registered online shop (Import One-Stop Shop or IOSS)
• the value of the goods is more than €150

These costs include:

• the calculation of import taxes
• transferring the taxes to the government
• requesting additional missing information (e.g. licenses or invoices)
• storage costs

From 1st January 2025, bpost will charge the following fees for customs formalities:

A numerical example

Purchase of a T-shirt on a website in the United States of America

• Value incl. shipping costs: 40 euros
• Cost of customs formalities: 19.5 euros
• Import duties: 0 euros (because < 150 euros)
• Applicable VAT rate: 21%
• Measure of charge for VAT: 40 euros + 19.5 euros = 59.5 euros
• VAT amount due: 59.5 * 21% = 12.50 euros
• Payable to bpost: 32 euros (VAT: 12.50 euros + customs formalities: 19.5 euros)
• Total cost of your purchase: 40 euros (T-shirt) + 19.5 euros (customs formalities) + 12.50 euros (VAT) = 72 euros

More information on the applicable tax rates and on how to calculate the import costs.

TIP! Are you shopping in a non-EU webshop and want to avoid extra costs? If your shopping basket states that VAT is included, then you’re safe! You won’t have to pay any costs later.