All imports from a third country are in addition to the import duty, the import tax levied. The calculate import VAT is not difficult, it resembles the known tax. This import tax is important because domestic products would otherwise be penalized by the payment of VAT. The import duties keep the levies on all available products on the domestic market the same regardless of the place of production. The import taxis valid throughout the European customs union and is therefore only applied to imports from third countries. Traders get the import sales tax paid back if you provide them with your tax return. The duty-free applies to a value of less than 22 €, private individuals do not have to pay import tax on such small imports.