Arithmetic you can audit
Worked EU parcel import-charge examples
Each example separates the €3 customs duty, the import VAT base and any manually known carrier fee. These are estimates, not customs decisions.
01
Five identical T-shirts; VAT paid
€50 goods · one declaration category · VAT correctly collected
- Duty: 1 × €3 = €3.00
- Additional import VAT: €0.00
02
T-shirt and watch to Germany
€50 goods · €5 shipping · two categories · VAT not paid
- Duty: 2 × €3 = €6.00
- VAT base: €50 + €5 + €6 = €61.00
- Import VAT: €61 × 19% = €11.59
03
Three categories to Ireland
€100 goods · €10 shipping · €4.95 carrier fee · VAT not paid
- Duty: 3 × €3 = €9.00
- VAT base: €100 + €10 + €9 = €119.00
- Import VAT: €119 × 23% = €27.37
- Carrier fee: €4.95
04
Exactly €150 plus separate shipping
€150 intrinsic goods value · separately stated €12 shipping
- The €150 threshold is still met.
- Shipping is excluded from intrinsic value but can enter the VAT base.
05
Goods value €150.01
Intrinsic value exceeds the ceiling by one cent
- The temporary flat-duty calculator stops.
- Product-specific tariffs, origin and customs value may apply.
Want the formula behind these numbers? Read the methodology