Importing into European Union
Duty is assessed on CIF value and import VAT is charged on the CIF value plus duty. Goods clear at the point of first entry into the Union, which need not be your final market.
Customs authority
National customs administrations under the Union Customs Code
Duty assessed on
CIF value
Goods plus international freight and insurance.
Import tax
Import VAT — rate set by the member state of import
Charged on the customs value plus duty.
Trader identifier
EORI number
Where to get the rate
We do not publish duty rates for European Union. The authoritative schedule is Access2Markets, published by European Commission — that is where a rate is legally meaningful, and where it stays current when measures change.
What catches importers out here
- Import VAT is charged on the customs value plus duty, so duty compounds into your tax bill — the order of the calculation matters.
- The point of first entry decides which administration handles the clearance; goods landing in Rotterdam for a German buyer may clear in the Netherlands.
- Preferential origin under an EU trade agreement usually requires a statement on origin from the exporter, and you must hold the evidence before claiming, not after.
- A non-EU seller generally needs an established EU entity or a fiscal representative to act as importer.
- Union-level measures — safeguards, quotas, REACH and product-conformity requirements — apply alongside the tariff.
Ports of entry
Brokers who can file here
These are fictional demo listings — real brokers appear once their licence is verified.
Other destinations
This page describes procedure, not your specific shipment. CustomsScanner is not a customs broker and does not file entries — confirm anything that affects a declaration with a licensed broker in European Union.