The first paragraph is just responding to someone saying "I already paid state sales tax in the US why would I pay VAT" by saying "you still owe the VAT. Europe has a process in place where if you do the opposite (pay VAT as a tourist then leave) you can get the VAT back and only pay the import fees in north america. But I don't know if the US has the opposite: where you can get the state fees reimbursed before you pay VAT. Either way you are supposed (legally obligated) to pay VAT when you return with new goods valued more than your exemption limit.What you are describing is for items you buy in a store in Europe and travel back to the US. You dont have to pay the VAT. This is not what the OP is talking about. He lives in Spain and the FM3 is being shipped. In his scenario, he has to pay the VAT.