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Brexit and model items


Hello all,

as I'm looking to carry on with a built, does anyone here have current experience with all the customs now involved to get items from the UK to the Europe mainland? I know it takes more time but that is fine for me. I just want to know in advance what the extra costs will be.

As I understood it, it has the same taxes etc for the entire european union, but I cannot find the percentage it is etc.
Also how is VAT calculated? In country of origin, country of destination or does it have to be paid in both?

Thanks in advance for any answer.

Very good point - thanks from a person in Denmark.

So, I have been digging and asking around and may have found (part) of the answer. The information comes from my country's customs service and can be checked at
hyperlinks in the copied text I have not fixed. You can check them out yourself with the given link.

As far as I know, all of this should be the same for the entire EU. But I am no expert on this so I can only assume so by what I find on the internet.

Since January 1, 2021 that marked the end of the transition period for Brexit, countries from the European Union treat the United Kingdom as what we call a third country, such as China. As a result, if you purchase merchandises from a UK website, the “Practical tips for online purchases through a foreign webshop(This hyperlink opens a new window)” have become relevant.

If the value of your package doesn’t exceed 22€, you won’t be subject to additional fees (however, this duty free aspect won’t be applicable starting July 1, 2021).

For amounts above 22€ :

A customs declaration is required: the shipper or the declarant may charge additional fees for completing these customs formalities that are then sometimes called ‘customs fees’
The import VAT is due
The trade and cooperation agreement concluded with the United Kingdom on December 24, 2020 has no impact on customs formalities nor on the payment of the import VAT.

Import duties
For amounts above 150€, in addition to the two remarks above, import duties are also due.

Import duties are usually calculated as a percentage of the invoice amount. In the case of clothe or shoes we often have duties above 10%. But when it comes to books or a smartphone, there simply isn’t any import duties.

These duties can be waived thanks to the trade and cooperation agreement but… only if the seller of the goods has the “United Kingdom” preferential origin.

This certificate can be obtain only if the goods have effectively been obtained or manufactured in the United Kingdom (according to the rules on origin in the trade and cooperation agreement).

There may be additional charges for goods subject to excise duty (alcohol, alcoholic drinks, tea, coffee and other non-alcoholic beverages). Find out more on the subject: “Entering excise goods(This hyperlink opens a new window)”.

The purchase and the sale of manufactured tobacco (cigarettes, cigars, smoking tobacco, shisha tobacco, etc.) via online shops or web platforms is prohibited in Belgium.

So, is there no advantage? Yes there is. Since January 1, 2021, Belgium has become a third country for the United Kingdom. As a result, UK VAT won’t be charged for your purchases on a UK website. You will find more information under the heading “Sending and receiving parcels(This hyperlink opens a new window)”.

The purchase of a costume jewelry worth 160€ on a UK webshop.

Here are the fees related to your purchase:

The shipping costs amount to 35€.

The insurance costs amount to 5€.

You calculate the import duties on 160€ + 35€ + 5€ = 200€

The import duties are 4% of 200€ = 8€

The courier asks for 15€ to for cover administrative fees for the declaration

You calculate the VAT on 160€ + 35€ +5€ +8€ + 15€ = 223€

The VAT is 21% of 223€ = 46,83€

The final price of your jewelry is therefore 269,83€. This cost includes 54,83€ of additional taxes (8€ import duties + 46,83€ VAT).

As for administrative fees by the courier, BPost (Belgium National Postal Service) asks 24Euro for everything under 150€, 30 for above 150€ (and even more for foods and special things that need extra testing) so the 15euro from the example is, I think, to the low side.

As I think what model materials fall under in category are "toys" or "Motor and car parts" wich will be (if Import duties are due) mount to around 4,7%. VAT is 21%

If anyone has any more info, please share.


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