No, you don't, but the recipient does if you ship to the Canary Islands, Ceuta, Melilla, or any destination outside the European Union. In fact, Customs fees are always paid at the destination. To receive the goods, the recipient must pay all customs taxes, tariffs and duties required by the country in question.
- The rates displayed on eBay Delivery include both transportation and the export clearance from the country of origin.
- Shipments to/from the UK will also be subject to customs charges.
Before sending a parcel on eBay Delivery, we strongly recommend you check all the information about the export/import policy, restrictions and applicable taxes of the country of origin or destination.
Furthermore, you should inform the recipient that they will have to pay any custom fee at the destination. The amount of these charges cannot be detailed until clearance has been completed and the goods have been cleared from customs. If the recipient refuse to pay customs fees, these will be charged to the sender.
For shipments within the European Union (except the Canary Islands, Ceuta and Melilla) there are no such taxes.
You can find all the instructions you need about Customs in the article The Customs Invoice and How to Complete It.