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.

Illustrative import calculation for European Union
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.

Shipment value

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.

Estimated import cost
European Union
Product row used
Choose a product or enter an HS code to load duty and tax rates.
Estimated totalChoose productGoods, shipping, insurance, calculated duty, known extra duties, and VAT/GST where available.
Customs value€0.00
DutyChoose a product firstNot calculated
Extra dutiesChoose a product firstNot calculated
VAT/GSTChoose a product firstNot 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.