The FOB valuation method means that the payment amount is calculated only from the value of the imported goods.
Customs duty
From 0 to 10%. Some goods are not subject to customs duties (for example, laptops and other electronic products).
Sales tax
10% of the FOB amount.
Threshold for duty-free import
Parcels with a FOB value of up to 1000AUD (≈738.6USD) are not subject to either customs duties or sales tax.
Austria is a member of the European Union, and parcels sent from member countries are not subject to any taxes or duties.
The FOB valuation method means that the payment amount is calculated only from the value of the imported goods.
Customs duty
From 0 to 17%. Some goods are not subject to customs duties (for example, books).
Sales tax
20% of the FOB amount.
Threshold for duty-free import
Parcels with a FOB value of up to 22 EUR (≈23.4 USD) are not subject to customs duties or sales tax.
Parcels with a FOB value of up to 150 EUR (≈159.5 USD) are not subject to customs duties, but are subject to sales tax. Parcels with a value above this value are subject to both customs duties and sales tax.
Also, on the website of the Austrian customs service there is information that parcels from a private person, to a private person received without payment of any kind and with attachments for private use in the amount of up to 45 EUR (≈47.9 USD) are also not subject to any taxes and customs duties. The author of the project does not know any exact recipes on how to make your shipment look exactly like this. I can only assume that if you fill out all the forms by hand, put some signed greeting card in the shipment, then it might work.
CIF valuation method (cost + insurance + shipping).
Customs duty
There is no exact data on the Internet, but it is definitely there and not small.
Sales tax
VAT is levied on imports at a standard rate of 15% based on the sum of the CIF value + customs value.
Threshold for duty-free import
Parcels with a FOB value (the cost of goods excluding shipping and insurance) up to 1000BDT (≈12.6USD) are exempt from paying any duties.
Великобритания является членом европейского союза, при отправлении из стран участников союза посылки не облагаются каким-либо налогами и пошлинами.
Метод оценки CIF (стоимость + страхование + доставка).
Таможенная пошлина
От 0 до 17%. Некоторые товары не подлежат обложению таможенными пошлинами (например книги).
Налог с продаж
20% от суммы CIF и таможенных пошлин.
Порог для беспошлинного ввоза
Посылки со значением FOB (декларируемая стоимость, без учета доставки и страхования) до 15GBP (≈18.7USD) не облагается ни таможенными пошлинами, ни налогом с продаж.
Посылки со значением FOB до 135GBP (≈168.7USD) или с рассчетной таможенной пошлиной до 9GBP (≈11.2USD) не облагается таможенными пошлинами, но облагается налогом с продаж. Посылки со значением выше этого значения облагается и таможенными пошлинами и налогом с продаж.
Valuation method is CIF (cost + insurance + shipping).
Sales tax
17% of the CIF amount and customs duties.
Duty-free threshold
Packages with a FOB value (declared value, excluding shipping and insurance) up to 75US$ are exempt from any duties.
Threshold for duty-free import
Parcels with a FOB value (declared value, excluding shipping and insurance) of up to 300EUR (≈319.0USD) are exempt from paying any fees.
The FOB valuation method means that the payment amount is calculated only from the value of the imported goods.
Customs duty
From 0 to 10%. Some goods are not subject to customs duties (for example, laptops and other electronic products).
Sales tax
10% of the FOB amount.
Threshold for duty-free import
Parcels with a FOB value of up to 1000AUD (≈738.6USD) are not subject to either customs duties or sales tax.
The country is a member of the Customs Union of the Eurasian Economic Union, when sending from the member countries of the community, parcels are not subject to any taxes and duties.
CIF valuation method (cost + insurance + delivery).
Customs duty
From 0 to 100% of the CIF amount. With an average value of 7.8%.
Threshold for duty-free import
€200 and 31 kg per parcel
Customs duty over the limit
15% or €2 per 1 kg
Valuation method CIF (cost + insurance + shipping).
Customs duty
From 0 to 60% of the CIF amount. With an average value of 10%.
Sales tax
20% of the CIF amount and customs duties.
Threshold for duty-free import
Parcels with a FOB value (declared value, excluding shipping and insurance) of up to 100 EUR (≈117.8 USD) are exempt from customs duties and sales tax.
CIF (cost + insurance + shipping) valuation method.
Customs duty
From 0 to 30% of the CIF amount, but not less than $3/kg.
Duty-free threshold
Parcels for personal use in international mailings is $1,000 per quarter.