Duty tax examples
The purpose of this page is to clarify the workings of the duty tax calculator. Below are a few real-world examples that show how duty tax and value added tax (VAT) are calculated.
Example 1: the total value of the received goods is less than € 22
You're buying a few games outside the European Union with a total worth of € 21,-
| Description | Amount |
|---|---|
| Price of games | € 21,- |
| Shipping costs (for example € 15,-) | € 15,- |
| Insurance costs (for example € 10,-) | € 10,- |
Duty tax:no duty tax because the total value is lower than €150,- |
€ 0 |
Value added tax:no VAT because the total value is lower than €22 |
€ 0 |
| Total (price + extra costs + taxes) | € 46 |
Because the total value of the ordered games stays below €22 you don't have to pay duty tax or value added tax. Usually there are extra costs such as custom clearance fees. The height these fees vary depending on the shipping company.
Example 2: the total value of the received goods is €22,- or more, but lower than €150,-
You're planning to purchase a smartphone valued at € 149,- from a supplier outside the European Union.
| Description | Amount |
|---|---|
| Price smartphone | € 149 |
| Shipping costs (for example € 25,-) | € 25 |
| Insurance costs | € 10 |
Duty tax:no duty tax because the total value is lower than €150,- |
€ 0 |
| Because the smartphone is worth more than €22,- value added tax must be paid. €149 + €25 + €10 = €184 x value added tax (21% in this example) |
€38,64 |
| Total (price + extra costs + taxes) | €222,64 |
In this example you have to pay €38,64 in taxes. Usually you also have to pay extra costs such as custom clearance fees.
Example 3: the total value of the received goods is €150,- or more.
You're purchasing a tablet, such as an Apple iPad or Samsung Tab, in a shop outside the European Union worth € 359.
| Description | Amount |
|---|---|
| Price of iPad | € 359,- |
| Shipping costs | € 25,- |
| Insurance cost | € 10,- |
| You have to pay duty tax because the iPad has a higher value than € 150,- (for example) 3% duty tax € 359 + € 25 + 10 = € 394 |
€11,82 |
| You have to pay value added tax because the iPad is worth more than €22. (for example) 21% value added tax €359 + €25 + €10 + € 11,82= € 405,82 |
€ 85,22 |
| Total (price + costs + taxes) | €491,04 |
You have to pay € 97,04 in value added tax and duty tax.