All goods imported into the EU from a non-EU country are subject to VAT regardless of their value. A new concept of distance sales of goods imported from non-EU countries has been introduced.
However, goods with a value up to €150 (low value goods) remain exempt from customs duty.
Taxable persons who carry out distance sales of imported goods from non-EU countries can register for VAT purposes using the IOSS when the value of the dispatched goods does not exceed
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Web page updated on 17 Mar 2025 16:50