European Union Import Duty Rates
EU TARIC
The EU applies a Common External Tariff (CET) to all non-EU imports. Duty is calculated on the CIF value (cost + insurance + freight). VAT rates vary by member state โ typically 19โ27%. The EU has free trade agreements with over 70 countries.
Duty basis
CIF
VAT
20%
Currency
EUR
Products covered
20
European Union duty rates by product
MFN rates ยท CIF basis ยท click for full breakdownMFN rates are approximate. Verify at official tariff โ
Importing into European Union: what you need
Customs is run by each member state (Zoll in Germany, Douane in France, Agencja Celna in Poland) under the Union Customs Code; rates come from the Common Customs Tariff and TARIC.
Registration. An EORI number issued by the member state where the importer is established. Non-EU sellers either appoint an indirect customs representative or ship DDP through a carrier that acts as declarant.
Low-value shipments. Goods worth โฌ150 or less were duty-free until 30 June 2026. Since 1 July 2026 a flat โฌ3 customs duty applies to each tariff heading in a low-value parcel sold through IOSS (Council Regulation (EU) 2026/382), until normal duties take over in July 2028. VAT is due from the first euro, collected at checkout under IOSS or at import.
Documents customs will ask for
- Commercial invoice
- Packing list
- Bill of lading or air waybill
- Proof of origin for preferential rates (statement on origin or REX statement)
- Import licence or certificate where the product is regulated
Charges on top of duty
- Import VAT at the rate of the member state of import (17โ27%)
- Excise on alcohol, tobacco and energy products
- Anti-dumping duties on specific product/origin pairs (TARIC additional codes)
- CBAM certificates for iron, steel, aluminium, cement, fertilisers and hydrogen above the 50-tonne annual threshold
Watch out. VAT, not duty, is usually the bigger number โ a 3% duty on a โฌ10,000 shipment is โฌ300, while 20% VAT on the duty-paid value is over โฌ2,100. VAT-registered importers recover it; consumers do not.
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