In accordance with Council Directive (EU) 2017/2455, the exemption from value added tax (VAT) for the import of goods total value of which does not exceed 22 Euros has been abolished from July 1, 2021.
It follows that all online purchases from a third country are subject to a customs declaration as well as the payment of duties and taxes. These include, in particular, customs duties, VAT, excise duties and other taxes.
In customs clearance, the carrier, postal operator or express operator most often requires related costs such as presentation costs or costs of completing customs formalities. He invoices and collects these fees on his behalf for the purposes of establishing the customs declaration.
Source & full text: Luxembourg Customs