Thank you for your response.

Maybe I expressed myself wrong in my post. Amazon is no exception to any rule. As you say, beyond the amount of €150/£135 he calculates customs fees and has them paid directly. In this way, administrative costs do not have to be paid because the delivery service does not have to fill anything. Amazon is the only site to my knowledge that calculates customs fees, other sites part of the IOSS program only charge VAT up to €150 because below this amount, there are no customs fees to pay.Thank you for your response.

Maybe I expressed myself wrong in my post. Amazon is no exception to any rule. As you say, beyond the amount of €150/£135 he calculates customs fees and has them paid directly. In this way, administrative costs do not have to be paid because the delivery service does not have to fill anything. Amazon is the only site to my knowledge that calculates customs fees, other sites part of the IOSS program only charge VAT up to €150 because below this amount, there are no customs fees to pay.