They are subject to customs controls and formalities, regardless of the imposition or not of customs duties. VAT is applicable in all cases. Goods originating in the UK shall not be subject to customs duties, but shall be subject to VAT.
They are subject to customs controls, formalities and corresponding duties and taxes. Items of a value of up to €22 are exempt from duties and VAT and no customs procedures are required. For items of value between €22 and €150, customs formalities apply but no duties are imposed, while they are subject to VAT. For items of value above €150, duties and VAT are imposed.