EU Customs Duty Calculator
Calculate EU import duty and VAT on the CIF value. Duty = CIF × Rate. VAT = (CIF + Duty) × VAT%. Based on EU TARIC methodology.
Cost + Insurance + Freight to first EU port
From EU TARIC (by HS code & origin)
By EU member state (17–27%)
Live breakdown
CIF
€10,000.00
Duty (5%)
€500.00
VAT (20%)
€2,100.00
Total
€2,600.00
When goods are imported into the EU, customs duty is levied based on the CIF value (Cost, Insurance, Freight) — the price of the goods plus the cost of insurance and freight to the first EU port of entry. This is established under the EU Union Customs Code (UCC) which implements the WTO Customs Valuation Agreement.
Import VAT is then charged on the duty-inclusive value (CIF + Duty). The VAT rate is set by the importing EU member state and ranges from 17% (Luxembourg) to 27% (Hungary). Total import cost = Duty + Import VAT.
Formula
Duty = CIF Value × Duty Rate (%)
VAT Base = CIF Value + Duty
Import VAT = VAT Base × VAT Rate (%)
Total Payable = Duty + Import VAT
Importing €10,000 of goods with a 5% duty rate and 20% VAT:
CIF Value: €10,000
Step 1 — Duty: €10,000 × 5% = €500
Step 2 — VAT base: €10,000 + €500 = €10,500
Step 3 — VAT: €10,500 × 20% = €2,100
Step 4 — Total payable: €500 + €2,100 = €2,600
Note: VAT is charged on the duty-inclusive value. So for a €10,000 import with €500 duty, VAT applies to €10,500 — not just €10,000.
More examples:
The EU TARIC (Tarif Intégré Communautaire) is the EU's integrated tariff database, managed by the European Commission. It contains all customs measures — duty rates, trade agreements, anti-dumping duties, TRQs (Tariff Rate Quotas), and VAT rules.
To look up your exact duty rate, you need:
The de minimis threshold is €150 (until 1 July 2026): goods under €150 CIF are currently exempt from customs duty (but not VAT). From 1 July 2026, the €150 exemption is abolished — a €3 flat-rate duty per tariff item replaces it for IOSS e-commerce parcels (Council Regulation (EU) 2026/382). Anti-dumping and countervailing duties may apply on top of standard tariff rates.
Seller delivers to destination port. Buyer pays customs duty and import VAT. Standard EU customs valuation basis.
Seller pays everything: freight, insurance, duty, and VAT. Buyer receives fully cleared goods. Common in e-commerce.
Seller loads goods at origin port. Buyer pays freight, insurance, duty, and VAT. Cannot be used as EU customs value basis (freight must be added).
Seller makes goods available at their premises. Buyer bears all costs and risks from pick-up. Lowest seller obligation.
Seller delivers to named destination (not cleared). Buyer pays import duty and VAT. Commonly confused with DDP.
The EU has over 40 free trade and association agreements that provide preferential (reduced or zero) duty rates for qualifying goods. To benefit, you must: (1) prove origin meets the agreement's rules of origin; (2) claim preference on the customs declaration; (3) hold supporting documentation.
⚠ Change from 1 July 2026
The €150 customs duty exemption will be abolished. A €3 flat-rate duty per tariff item will apply to IOSS-registered e-commerce parcels (temporary until July 2028). After 2028, full tariffs apply. Source: Council Regulation (EU) 2026/382.
Since July 2021, VAT applies to all imports regardless of value. IOSS allows non-EU e-commerce sellers to collect VAT at checkout for consignments ≤ €150.