Example for France:
If you buy items worth €1000 excluding VAT and the shipping costs are €300 excluding VAT, the total pre-tax amount for the items and shipping is €1300.
Customs duties will be calculated at 2.7% of this amount, i.e.:
€1300 x 2.7% = €35.10 (customs duties).
VAT is calculated on the total pre-tax amount + shipping costs + customs duties, i.e.:
(€1000 + €300 + €35.10) x 20% (VAT rate in France) = €267.02 (VAT).
The total amount you will have to pay the carrier will consist solely of customs duties and VAT, i.e.:
€35.10 (customs duties) + €267.02 (VAT) = €302.12.
VAT Reclaim:
If you are a business and have an intra-Community VAT number, you can reclaim the VAT. If you do not have an intra-Community VAT number, you can use an EORI number. This EORI number (Economic Operators Registration Number) can easily be obtained online on the customs website.