Customs clearance charges and fees may be payable on items/goods (excluding personal correspondence) entering the destination country including the EU from the UK. These depend on the contents’ value.
Items sent to the EU from England, Scotland and Wales are subject VAT and duties in the EU. The value of goods thresholds are detailed below.
Items valued at under €22 will remain part of the Low Value Consignment Relief (LVCR) Scheme for items sent to the EU and are not subject to VAT or duties until 1 July 2021 (subject to further extension date to be set by the EU).
The customs authorities in the destination country and the customs thresholds in place determine if charges are due on imported goods.