Mail items sent outside the EU require customs clearance. There may be costs associated with these clearances.
The customs clearance fee consists of the administration fee charged by the postal company to handle the clearance, and VAT on the administration fee, VAT on the value of the contents, and VAT on the shipping cost of the parcel.
For postal shipments with purchased goods, from outside the EU and up to a maximum of €150, the EU buyer can pay the VAT to the merchant at the time of purchase. If the seller uses the IOSS whereby the IM number is transmitted electronically, the shipment is normally cleared without cost.
More information can be found on the site of FPS Finances.
For shipments sent from outside the EU and between private individuals, an exemption from VAT can also be obtained in certain cases. This applies, for example, to a gift sent by a family member.
This information can be found on the website of the FPS Finances.