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LEXONEWORLD · Customs and costs · 05/30

VAT, duty and the final price

VAT, duty and the final price
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The issue

Freight, duty, VAT and handling can substantially increase an origin price. IOSS serves particular distance sales, not every import.

What to prepare

Identify business or consumer sales, delivery location and importer. Check the current tax treatment and costs before advertising a final price. VAT simplification does not mean exemption from customs duty.

Official and primary sources

General information, not advice on an individual case. Sources consulted on 22 October 2026: check updates before acting. The overall portal review is ongoing. This note does not certify a complete check of every page.

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