Country import guide
Import duty and VAT for the European Union
EU customs duty is based on the TARIC classification, customs value and origin. Import VAT is charged under the rules and rate of the member state where the import is made.
Official source links checked 5 August 2026.
What makes up the estimate
- Customs value
- The primary customs valuation method uses transaction value with required additions. Costs to the EU border can affect customs value. Costs to the first destination can also affect the VAT base, depending on the facts and national implementation.
- Customs duty
- TARIC combines the Common Customs Tariff with EU measures such as suspensions, quotas and trade remedies. Preferential duty depends on origin rules and evidence, not simply the country from which the parcel was posted.
- Import tax
- There is no single EU import VAT percentage. EU law sets the framework, but each member state sets standard and reduced rates. The VAT base normally includes customs value, duty and specified incidental expenses.
Worked example
Illustration only: €1,000 goods, €75 shipping and €25 insurance, an assumed 5% duty rate and an assumed 20% VAT rate. The actual VAT rate belongs to the importing member state.
| Step | Calculation | Amount |
|---|---|---|
| Customs value | €1,000 + €75 + €25 | €1,100 |
| Illustrative duty | €1,100 × 5% | €55 |
| Illustrative VAT | (€1,100 + €55) × 20% | €231 |
Illustrative total: €1,386 using the illustrative assumptions.
Important: Use the destination member state’s VAT rate and rules. TARIC measures, excise and clearance fees may change the amount.
Estimate your shipment
Search for the product before relying on a percentage. The estimator uses a national tariff row where available and labels fallback data and known gaps in the result.
You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.
Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.
How this was worked out
Duty basis: waiting for a product or HS code.
VAT/GST basis: waiting for a product or HS code
Extra duties are included only where the available data matches this product and route.
Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.
Checks before you order
- TARIC code
- Check the full EU classification and all linked measures.
- Member state
- Use the VAT rate and import rules of the country of import.
- Preferential origin
- Confirm the origin rule and evidence before using a lower rate.
- Trade remedies
- Review anti-dumping, countervailing and safeguard measures.
Official sources
Open these sources and check the current product row before making a customs declaration.
- Duty and measures European Commission TARIC consultation
Search current commodity, origin and measure information.
- VAT rates European Commission VAT rates
Explains the EU framework and links to member-state rates.
- Customs overview European Commission customs valuation
Official overview of the customs valuation methods.