Because the United Kingdom has become a so-called "third country" as a result of the exit from the EU, they are no longer in the European customs union. As a result, free movement of goods is no longer possible and export and import declarations must be made. VAT is always payable for this. If the seller has not borne these costs, the buyer (the recipient of the package) must pay these costs.

The sooner you pay the outstanding amount, the faster the package can be delivered. The final payment term is 6 days. If you do not pay the costs within that period, the package will be returned to the sender.

The amount consists of VAT and / or import duties. Import duties are not required for most products. In addition, you pay 5 euros (excl. VAT) for administration costs.

Update 29-12-2020 i.v.m. preliminary deal:

In the preliminary deal it was agreed that for many products no import duties have to be paid on both sides. Imports into the UK still require VAT and imports into the EU of products from the UK still require VAT. 

Customs still has to process this, so we would like to refer you to the government website for the very latest information.