How VAT and import charges work at Terra
Terra Australis Technical supplies customers throughout Europe, including the European Union and the United Kingdom. Although our business is based in France, our specialist 4WD products are generally dispatched directly from Australian manufacturers to your delivery country — not from a warehouse in France.
EU customers can now select their destination and see an indicative euro goods-plus-VAT budget. The figure applies the selected country's standard VAT rate to the goods-only price. For example, €500 of goods becomes approximately €600 for France at 20% or €595 for Germany at 19%. It is not the delivered selling price or proof that VAT has been prepaid. International freight, customs duty, courier clearance and taxes on those charges may add to this indicative amount. We confirm the full customer cost and who collects each charge in writing before any payment. We confirm how VAT is handled and what you must pay before accepting an order or taking payment.
How we prepare a full delivered-price quotation
- You send us your selected product/variant and the delivery country and postal code.
- We check exact product specifications, Australian supplier availability, production lead time and a real international freight quote.
- We confirm which country will clear the import and the applicable customs/VAT procedure.
- Your written quotation separately identifies (a) product price, (b) freight, (c) VAT that Terra must charge at sale if applicable, (d) estimated import VAT and duty payable to customs/the courier if applicable, and (e) any known handling/clearance costs.
- We explicitly identify which charges you pay to Terra and which you may pay to the carrier. You are not asked to pay until you agree to these arrangements.
European Union — including France, Germany, Spain, Italy and other member states
When goods are imported from Australia into the EU, destination import VAT generally depends on the country in which the goods are customs-cleared, the product classification and the customs procedure. It is not automatically French VAT because Terra is based in France. A parcel may initially arrive at an airport or seaport in one EU country and travel under customs transit before clearance in another; the first arrival port alone does not set the VAT rate.
Our normal offer is DAP — Delivered At Place: Terra quotes the product and freight; the customer is normally the importer and the courier/customs authority separately collects the actual assessed import VAT, customs duty and clearance charges. Estimates in our quote are for transparency and may differ from the final customs assessment.
For qualifying low-value EU consumer consignments, special VAT collection schemes, including IOSS where lawfully registered and used, can alter who collects VAT. We will not tell you that import VAT has been prepaid unless the confirmed quote and paperwork support that arrangement. Some destinations or transactions require different treatment; we review them individually.
Great Britain — England, Scotland and Wales
For direct sales to consumers of goods outside Great Britain at the point of sale, consignments with an intrinsic value of £135 or less generally require the seller to charge and account for UK VAT at the point of sale. This is a special legal requirement and is not simply added as a parcel-delivery fee. We can accept such an order only when we have the necessary UK VAT arrangements and can include the correct VAT in the final quotation/invoice.
Above £135, normal customs import arrangements generally apply. When quoted as DAP, the recipient ordinarily pays assessed import VAT, duty and clearance costs to the carrier. UK VAT-registered business purchases can follow different rules; please provide business details with the enquiry.
Northern Ireland and other European destinations
Northern Ireland has different import and VAT rules from Great Britain; we check those before accepting any order. Non-EU European destinations, including Switzerland and Norway, have their own import tax and customs requirements. We determine the relevant procedure from the delivery and customs-clearance arrangements, not by applying one French rate across Europe.
DAP versus fully paid delivery
DAP (our usual option): you pay Terra the agreed product and international freight; you pay actual import charges to the courier/customs authority if assessed. DDP, if specifically offered and confirmed: Terra arranges for the relevant importer and carrier to prepay or account for applicable import duties and taxes. Under DDP, the written quote shows these amounts separately; they are not hidden as ordinary freight.
Will I get an unexpected bill?
We tell you before payment whether additional charges will be collected on import. If amounts cannot be determined precisely in advance, we explain that they are estimates and who collects the final assessment. We use truthful retail transaction values and appropriate product/origin information for customs; goods will not be underdeclared.
Request a quote: contact Terra with the product, variant, vehicle details and delivery country/postcode. Read Shipping & Delivery for freight and lead times, and FAQs for additional information.