What You Need to Know When Buying Online from Abroad

Learn more about customs duties and taxes

eBay makes it easy to purchase items from virtually anywhere in the world, removing any borders between buyer and seller.

Here is some basic information about duties and taxes for purchases delivered to Israel, Norway or EU countries.

If you are in Israel

There are different tax rates applied to importing items for personal use into Israel, depending on the value of your online purchase.

If you order from abroad and the total cost of your purchase is
You pay
up to $75 (about €63)
no customs duties or import taxes
from $75 to $500 (about €63-422)
no customs duties but you are subject to 17% VAT (obligatory) and purchase tax payments (if applicable)
from $500 to $1000 (about €423-844)
VAT, customs duties and purchase tax (if applicable)
above $1000 (about €844), or your order contains any alcohol or tobacco products
your order is considered as a commercial import and is subject to VAT, customs duties, and purchase tax (if applicable)

Purchase tax

Purchase tax payments apply on some imported categories, including TVs, cell phones and car parts. You can check if this tax is applicable to your item on the official website of the Israel Tax Authority.

Calculating customs duties and taxes

These thresholds are set to the cost of a purchase without shipping and insurance fees. But please keep in mind that any taxes and duties are calculated as a percentage of the total customs value of items, which includes the price of shipping and insurance.

Single consignment

Two packages or more sent from the same supplier to the same customer within up to 72 hours will be considered a single consignment that was split, and import taxes will be calculated based on the aggregate value of all the goods.

Check the table of tax rates, list of prohibited items, and more details on the official site.

If you are in Norway

If you order from
You pay
EEA countries
VAT, which is 25% of the purchase value
countries outside the EEA
both 25% VAT and customs duties

If your order from outside Norway is up to 3000 NOK, eBay will add VAT to the order total at checkout and remit the VAT value to the Norwegian Tax Administration. Additional costs – e.g. postage and insurance – are included when calculating the 25% VAT rate.

However, these additional costs are excluded when determining if the sale is within the NOK 3000 threshold. eBay does not collect VAT on items with a value above 3000 NOK as this is generally collected at the Norwegian border.

Custom duties

Customs duties are calculated as a percentage of the customs value of the goods. The customs value consists of: price of your item + insurance (where applicable) + cost of packaging + fees, royalties, commission (where applicable) + shipping cost.

Special taxes

Special taxes must be paid for some types of goods. These include alcohol, tobacco, sugar, chocolate, gasoline and other oil-based products.

Calculate your customs duties and find more information on the official site of Norwegian Customs.

If you are in the EU

Orders up to €150

From 1 July 2021 VAT exemption for the importation of goods with a value not exceeding €22 will be removed. As a result, all goods imported to the EU are subject to VAT. If the sale of goods to buyers in the EU is facilitated through an electronic interface, the electronic interface is considered to have made the sale and is in principle liable for the payment of VAT.

This means that from 1 July 2021, for orders with a value not exceeding €150 you purchase on eBay, you will be sure of the final price you pay online with no surprise taxes or duties upon delivery – whether they come from inside or outside the EU.

There are different VAT rates applied in different countries.


EU Country
Standard VAT
Rate, %
Reduced VAT
Rate, %
Sweden
25
6 / 12
Portugal
23
6 / 13
Denmark
25
Hungary
27
5 / 18
Finland
24
10 / 14
Greece
24
6 / 13
Czech Republic
21
10 / 15
Croatia
25
5 / 13
Romania
19
5 / 9
Slovenia
22
5 / 9.5
Slovakia
20
10
Latvia
21
5 / 12
Lithuania
21
5 / 9
Malta
18
5 / 7
Bulgaria
20
9
Cyprus
19
5 / 9

Check VAT rates of other EU countries or applied to selected categories of items in the special database on the official site of the European Commission.

Reduced VAT rates

Reduced VAT rates can be applied to some categories of goods like books, periodicals and food. Check if your item falls into one of these categories on the official site of the European Commission.

Orders over €150

eBay does not collect and/or report the VAT on distance sales of imported goods if the actual seller sells several items to the same buyer and these items are shipped in a package amounting to more than €150. These orders will be taxed at importation in the EU Member State and may be subject to customs duty.

Calculating customs duties

Customs duties are calculated as a percentage of the customs value of the goods. The customs value consists of: price of your item + insurance + shipping. You can find applicable tariffs in the TARIC database.

Excise duties

Excise duties are applied to some alcoholic beverages and tobacco products. For detailed information about excise duties, see Excise duties on alcohol, tobacco and energy on the official site of the European Commission.

Find even more information about taxation and customs on the official site of the European Commission.

Refunded purchases

If you paid tax through eBay and you get a refund for your order, you'll also get a refund for the proportionate amount of tax.

For example, if you receive a full refund, you'll get the entire tax back. If you receive a 50% partial refund, you'll get 50% of the tax back.

Any refunds processed outside eBay's systems are not eligible for a tax refund.

If you paid import duties or taxes as part of clearing your package through customs but you then returned the item, please contact the customs authority regarding a refund of the charges.