Mediaboss Marketing

As regards information displayed on this page, the Island of Heligoland, the territories of Bsingen, Ceuta, Melilla, Livigno, Campione d'Italia and the Italian waters of Lake Lugano are subject to the same rules as non-EU countries.

As soon as you buy a product from a non-EU country, then effectively you become an importer and become liable to Customs and Excise Duty as well as Value Added Tax (VAT) payments. If the terms of sale do not specify another arrangement, the goods would normally be held by the Customs Authority at entry, pending the payment of duty and tax.

Customs officers examine packages arriving from outside the EU in order to:

On the basis of the data provided in the customs declaration, the supporting documents that accompany it and any information which they may request, the competent customs officers determine, impose and collect Customs duties that are due.

Customs duty is calculated as a percentage of the customs value of the goods:

See how the customs value is calculated in the EU Member States.

Customs Duty is not due for goods, provided directly to the buyer when their value does not exceed 150 euros.

This exception does not apply to perfumes and toilet waters, tobacco or tobacco products and alcoholic products which are subject to special limits on the quantity provided.

The import VAT is calculated as a percentage (VAT rate) of the taxable amount.

You can check the VAT rates applied in each country.

VAT is not due when the total value of all goods in a consignment (value not inclusive of customs duties or transport costs) is less than a threshold. The threshold may vary from 10 euros to 22 euros, depending on the EU country. Certain countries however, exclude mail orders from the exemption. This exception does not apply to tobacco or tobacco products, to perfumes or toilet waters and alcoholic products.

The import VAT may either be included into the overall delivery price or not.

The goods will be held by the Customs Authority at entry into your country, pending the payment of excise duty.

Rates of excise duty are set by each individual Member State. See the applicable rates for alcoholic beverages and tobacco products.

See which EU Member States apply excise duty exemptions for small gifts.

Cigarettes and hand rolling tobacco must bear health warnings and fiscal marks, and containers of spirits that are larger than 35cl must bear a duty stamp.

The Customs Declaration provides information to the Customs authorities about the goods that you are importing.

This declaration must be submitted by a person established in the EU or his representative who is able to present the goods to customs. In the ordinary case this could be the buyer, the company that ships the goods or the carrier who acts as a representative.

See national rules and procedures applicable to customs declarations.

If you are the person who submits the Customs Declaration, a courier company may offer to make the declaration on your behalf, but there is normally a charge for this service.

If you are not the person who submits the Customs Declaration, you should verify with the supplier that it is submitted.

The Customs Declaration should indicate correctly the nature of the goods and their value not taking into account taxes, charges, transport or other additional costs.

Some commercial websites will offer to show a value on the Customs Declaration that is much lower than the actual price paid so that the customer does not have to pay duty and/or VAT when the goods enter the Member State of import. It is in the customer's own interest to make sure that the declaration has been submitted and is accurate. If no declaration is made, or the information in it was found to be inaccurate, the acceptance of the declaration, and thus the delivery of the package to the receiver may be delayed or even not take place as the Customs officials are entitled to make further enquiries and impose penalties and sanctions as the case may be. The packages sent by post have to be accompanied by a CN22 or CN23 Declaration, as required by the special rules of the universal postal service.

The Customs Authority in your country is entitled to open and examine any package if it considers this appropriate. Packages might even be seized by Customs and, when appropriate, destroyed.

The customs clearance is the documented permission to pass that the national customs authority grants to the imported goods.

The customs clearance is typically given to a shipping agent to prove that all applicable customs duties have been paid and the shipment has been approved.

The shipping provider may charge a customs clearance fee or customs handling fee for processing the import declaration, an advancement fee for paying the duty and VAT on behalf of the recipient, an airline handling fee for loading and unloading the goods, a security fee for screening or x-raying the goods and a fee for preparing the customs declaration.

These charges will vary from company to company.

When goods are brought into the European Union by postal operators such additional charges are limited to the costs of the customs clearance procedure.

Member States cannot impose charges related to customs clearance higher than the actual costs incurred.

Read more:
Buying goods online coming from a non-European Union country