Fees are applicable when listing your item on eBay. The cost depends on a number of factors including: the starting price, selling price, selling format, optional listing upgrades, category and site. The eBay fee pages have tables to help you figure out how much it will cost you to sell your item.
Here's an explanation of each type of eBay fee:
Insertion Fee - If you want to sell on item on eBay, you create a listing using the Sell Your Item form. When you list an item, you are charged an Insertion Fee for the listing. The Insertion Fee is based on what you decide is the Starting Price of your item.
Final Value Fee - If the item sells, you are charged a Final Value Fee. The Final Value Fee is based on the final amount the item sells for. The Final Value Fee does not include postage costs.
Listing upgrades - Additionally, you may want to add a subtitle or an extra picture to your listing, a charge would be added for each listing upgrade. The charges also depend on the category and format you list in.
When you sell an item, you can review your fees on the Sell Your Item form before you submit your listing.