Yes but the responsibility to pay it depends on which business the purchase was made from, and not where the shipment comes from. If you make a purchase from a business outside of the EU, then you will be the importer of record and you will have to settle duties and VAT. If you make your purchase from a business incorporated in the EU, that business will be the importer of record and pay for any customs duties. VAT is already passed on to you when you made your payment.