From July 1, 2021, consumers must pay VAT on purchases from a country outside Europe (China, United Kingdom etc.) and no longer benefit from the general exemption from value added tax on low value imported goods shipments (less than € 22). New distinction to be made: Goods from a professional seller (e-commerce site): the consumer will have to pay taxes for each shipment regardless of the value of the goods. In front of a "private seller": the consumer will henceforth only pay taxes for shipments over € 45.