From 1st July 2021, all goods imported to the EU need to be subject to VAT which is only applicable to orders made by EU buyers whose goods are valued at over €22 but less than €150. As for the imported goods that don’t exceed €22 allows the value-added tax (VAT) exemption.​

The Import One-Stop Shop (IOSS) was created to facilitate and simplify the collection, declaration, and payment of VAT for imported goods sold by distant sellers.

Esmartor Shop now stops charging the VAT for the orders made from the EU countries/territories which means that the EU buyers need to pay the customs clearance fee by themselves when the goods are imported into their countries. In addition,Esmartor is NOT liable to any charges due to the VAT non-payment behavior.