In accordance with the various import laws, there are several charges related to the import of goods from abroad: customs duties and VAT. As far as customs duties are concerned, this is a tax on imported goods which is defined by your country of residence. This tax is applied when the goods cross the border and is different depending on the country of the recipient. It can be either a flat rate or a percentage of the price of your goods. The exact amount of customs duty is difficult for the importer and exporter to anticipate as it depends on many factors.