Removal of the €22 import VAT exemption for all importer (professional and private)
From July 1, 2021, VAT will be charged on all commercial goods imported into the EU, regardless of value
Possible VAT payment by non-EU shipper via an electronic portal for B2C goods ≤ 150€ (If option for Import One-Stop Shop is applied)
For shipments with a value below 150€, VAT can either be charged at the time of the sale by the seller and refund by using the new Import One-Stop Shop (IOSS) or collected from the end-consignee by the customs declarant if IOSS not chosen by the non-EU shipper.
Online marketplaces becoming the VAT collector for B2C goods ≤ 150€
Online marketplaces enabling sellers to sell their goods directly to end-consignee, will now be responsible for charging/collecting, reporting and remitting the VAT due from the end-consignee. The scheme would apply for cross-border or domestic transactions of any value. In any case, no VAT has to be collected by the customs declarant from the end-consignee.
Each shipment that arrives in COUNTRY (e.g. Germany) from a country outside the EU is checked by Customs. It's only after this process, and potentially payment of VAT & Duties when required, that your parcel will be picked up by DPD or SEUR or BRT for delivery.
As a customs agent, Chronopost is authorized to perform all import customs clearance operations in mainland France and French overseas territories. The only services that we are unable to provide are temporary admissions and those for goods subject to specific regulations.
For shipments from a country that is not part of the European Union, French Customs will apply a tax: these are customs duties. Here is how it works.
How are customs duties calculated?
How is the import tax amount calculated?
How are duty and tax payments distributed and to whom?
Has your shipment been blocked by customs for missing or incomplete invoice? Let's go through the various cases and their appropriate solutions.
First of all, ask the sender of your package for an invoice, otherwise it will be returned to the sender
You're expecting goods for commercial or non-commercial purposes:
You've bought goods on the Internet:
For any specific question related VAT rules, please contact your local sales representative.