According to the European Union (EU), for sending (including through postal channel) commercial goods (including merchandise sold online) to the business users (B2B) or consumers (B2C) in the EU, value-added tax (VAT) will be levied, irrespective of what the value is, from 1 July 2021 onwards. Major changes include:
If a seller has not registered with the IOSS, the buyer has to pay the VAT at the time of import for customs clearance before they could receive the goods according to the current procedures. Furthermore, additional surcharges incurred may be charged to the buyer. The delivery may also be subject to delay.
For further information, please refer to website of the European Union https://ec.europa.eu/taxation_customs/business/vat/ioss_en.