If you buy goods online from a country outside the European Union, for instance the USA, Canada, China, Australia
You will be charged:
Customs duty if the amount of duty is €10 (£7)* or over
Import VAT if the value of the goods is €22 (£18)* and over
Excise duty for some goods like alcohol and tobacco web page
If the value is less than $2000 for personal use it can be informally imported. You will be charged a $5 handling fee and duty of, maybe, 3% or so. Often the duty on articles for personal use is waived. Just have the shipper complete the normal Customs Declaration form and stick it on the package.
For higher values you have to formally import the goods, and this gets more complicated. Best to use an import agent.
Google U.S. Homeland security and customs and you should find the information you need. The actual duty rates for particular categories of goods are listed in a massive tome, but they are mainly quite small amounts - under 5%.
I have just imported a replacement rudder to Spain from the US. I thought that if it was sent to "XXX British Yacht in Transit" then there would be no import duty or taxes.
The value was $4380 and all the address labels were correct, but the commercial invoice was wrong and omitted the "yacht in transit" bit.
Could a Broker have sorted it out? I tried one who said quite clearly we shouldn't have to pay anything, but he was told by UPS pay 684 euros - or you don't get the rudder. He didn't know the commercial invoice was wrong.
Thanks all, I am at the moment in the usa and prefer to purchase from a uk company that i am in contact with and using funds that are in the uk. + UK marine outfits are better for humble sailers