EU import duty calculator

How it is calculated

1. 1

   Customs value = invoice price + freight and insurance to the place where the goods enter the EU, less transport inside the EU that is included in the price and shown separately (Union Customs Code, Articles 70, 71(1)(e) and 72(a)).

2. 2

   Import duty = customs value × the conventional rate of the commodity code, the rate for goods without preferential origin. Preferential rates, anti-dumping duties and quotas are not applied here.

3. 3

   Import VAT base = customs value + duty + transport and other costs up to the first destination inside the country of import (VAT Directive, Articles 85 and 86). The rate is that country’s standard rate unless you enter another.

Questions

What counts as the customs value?

The price actually paid or payable for the goods, plus the cost of transport and insurance up to the place where they enter the EU, and less transport inside the EU when it is included in the price and shown separately.

Where do I find the duty rate?

In the EU tariff under the goods’ commodity code. The tariff code finder on this site shows the conventional rate for every code of the Combined Nomenclature 2026; TARIC, EZT-online and tarief.douane.nl show the measures that apply on the day of the declaration.

Why is the VAT base higher than the customs value?

Import VAT is charged on the customs value plus the duty plus the costs up to the first destination inside the country of import, so transport inside the EU counts for VAT even though it does not count for duty.