Insertion fee
When you list an item on eBay, you may be charged a listing (or insertion) fee. If applicable, you're charged one insertion fee per listing, per category, regardless of the quantity of items.
Final value fee
If the item sells, you're charged a final value fee. Final value fees are calculated based on the total amount of the sale and are charged per item.
The total amount of the sale is the final price of the item, shipping charges, and any other amounts you may charge the buyer. Sales tax is not included.