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GOODS ACROSS BORDERS
FOR TOURIST

Buying second-hand goods internationally (eBay, Vinted, Etsy)

Cross-border peer-to-peer commerce: buyer declaration accuracy, EU IOSS / UK LVG / US Section 321 treatment, common gotchas.

Checklist

  1. 01

    Confirm seller marks the parcel as 'GIFT' or 'PERSONAL EFFECTS' only if genuinely so. False-declaration = customs penalty for buyer.

  2. 02

    US Section 321 USD 800 / day / address: split orders OK; same-day same-recipient threshold-stacking triggers formal entry.

  3. 03

    EU IOSS: registered marketplaces (eBay, Amazon, Vinted, Etsy) collect VAT at point-of-sale for shipments under EUR 150. Unregistered sellers leave you to pay VAT + carrier handling fee at delivery.

  4. 04

    UK Low-Value Goods: registered marketplaces collect 20% VAT under GBP 135. Over GBP 135: full duty + VAT at delivery.

  5. 05

    Returns: cross-border returns are expensive. Always factor in return-shipping cost when evaluating peer-to-peer offers.

Countries mentioned

Sources

VERIFIED ยท 2026-05-09
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RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog