What do I pay VAT over when importing?
Over customs value plus duties — VAT is calculated on the total including the duty you just paid. That stacking is why a €10,000 shipment with €420 duty and 21% VAT costs €2,188 in VAT, not €2,100. Run your numbers.
Source: Union Customs Code, Article 77 (customs value); national VAT codes. Checked: 3 September 2026.