Customs duty

A customs duty is a state tax imposed by EU law that a person or company must pay on goods imported into the European Union (import duties) from third countries (non-EU countries).

Customs duty rates are set on the basis of the common commercial policy of the Union and the rates depend on the extent to which imports of goods may affect the Union’s common market and producers, since the Union’s trade and tariff policy aims precisely to protect the economic interests of the Union.

Customs duties are categorised according to the method used to calculate them:

  • ad valorem duty is calculated as a percentage of the customs value of goods;
  • specific duty depends on the weight of goods or on the additional unit of measurement; and
  • compound duty is a combination of ad valorem and specific duties.

 
Import of goods may be subject to excise duty and VAT. in addition to customs duties. No export duties have been imposed on goods delivered to third countries.
 

     

Attention steel importers! 

With regard to the sanctions imposed on Belarus and the Russian Federation, please note that, as of 1 April 2022, country-specific tariff rate quotas will not be applied on imports of certain steel products from Belarus and the Russian Federation — see Regulation 2022/434.

  • From 1 April 2022 to 4 June 2022, quota applications for steel originating in Belarus can be submitted for all existing quotas for “other countries” provided that an agreement covering imports of Belarusian steel products has been concluded before 2 March 2022.

  • From 1 April 2022 to 17 June 2022, quota applications for steel originating in the Russian Federation can be submitted for all existing quotas for “other countries”, provided that an agreement covering imports of steel products from the Russian Federation has been concluded before 16 March 2022.

In order to speed up customs controls, we recommend that the contract(s) be loaded with the supporting documents when the customs declaration is lodged. In addition, please note that if you have a valid contract, which meets necessary requirements, use the document code Y825 — the prohibitions defined in Article 3g (1) of Council Regulation (EU) 2014/833 do not apply (see contractual exceptions in Article 3g (2)).

NB! It is the responsibility of companies to carry out checks whether the companies and persons are subject to financial sanctions.

Last updated: 01.04.2022

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