Quote:
Originally Posted by rogue_librarian
Actually, it's not that simple. If the value of the merchandise does not exceed 22 EUR (roughly equivalent to 31 USD or 19 GBP at this time) no further dues or import taxes will be charged when importing into the European Union. Most ebooks easily fall within that price range.
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That doesn't apply to downloads, such as music or eBooks. They are regarded as "commerce", not "products", and VAT is payable no matter how little the value. This is covered by the eCommerce VAT Directive.