re of ? In addition to duties and VAT, certain products may also be subject to excise duty. These products include: • Alcoholic beverages, such as beer, wines and spirits • Tobacco products Rates of excise duty are set by each individual member state and vary considerably across the EU. Please...

? The recipient of the goods is responsible for the payment of duties and taxes, unless the invoice specifies that a third party should be billed. The shipping provider will normally pay the duty and VAT taxes to Customs on behalf of the recipient, and will often charge an advancement fee for...

? Goods imported as freight are not subject to the same tax allowances as goods brought in as accompanied baggage (e.g. goods brought back by travelers returning from holiday). For goods imported via post/courier, taxes are payable on consignments of a value greater than £18 (€22). For...

? It is the responsibility of the sender to provide details of the goods that are being shipped. For non-commercial shipments, a pro forma invoice is normally used for this purpose. Information on the invoice must include: • a full description of the goods • the value of the goods • the sender...