You do not pay customs duty or VAT on books for your own use.
Exemption from VAT also generally applies to
- newspapers and magazines
- comics published in book form
- song books
- audiobooks with the same content as a printed book
Exemptions do not apply books sold together with another product and which are part of a common product unit.
- You pay VAT on a book that you order with a t-shirt as a single item with a common price.
- You do not pay VAT if you order a book simultaneously with other items from the same store, and where the book is ordered independently of the other goods.
It can sometimes be difficult to know what qualifies as a book or not.
Examples of what is not considered to be a book
- music sheets
- photo books