What is the difference between customs duty and import VAT?

Customs duty is calculated from the customs value using the resolved tariff measures for the full TARIC10 code, origin, date and applicable conditions. The import VAT base can include customs value, applicable customs duties and taxes, excise where relevant, and eligible costs to the first destination. Do not add a cost again if it is already included in the invoice. VAT rate depends on the clearance country and goods. EU customs measures are set at Union level; VAT rates differ by country.

How do I find the correct HS code for my product?

You can use our Intelligent Search tool, which uses AI to match your product description to the correct CN/HS code. Alternatively, consult the official TARIC database or ask your customs broker.

What is CIF value and why does it matter?

CIF stands for Cost, Insurance, and Freight. It is the total value of the goods delivered to the EU port of entry. Customs duties are calculated on the CIF value, not just the invoice price. If you buy goods on FOB terms, you must add transport and insurance costs to determine the customs value.

Are customs duties the same across all EU countries?

Yes. The EU operates a Customs Union, which means customs duty rates (set in the TARIC) are identical in all 27 member states. However, VAT rates differ - for example, Poland charges 23%, Germany 19%, and France 20%.

Can I get a reduced duty rate?

Potentially, yes. The EU has free-trade agreements with many countries (e.g., South Korea, Japan, Canada, UK) that allow preferential (often 0%) duty rates. You will need a valid proof of origin, such as an EUR.1 certificate or an origin declaration on the invoice. Use our Trade Preferences Calculator to check eligibility.

What happens if I declare the wrong HS code?

Declaring the wrong HS code can result in underpayment or overpayment of duties. If customs authorities discover an error, they may issue a post-clearance recovery notice (up to 3 years back), impose penalties, or delay release of the goods. It is always advisable to verify the code before shipment.

Does this calculator include anti-dumping duties?

The calculator resolves the duty only when it has a complete current result for the full 10-digit TARIC code, origin, effective date and any required measure conditions. Some anti-dumping or countervailing measures depend on product scope, an additional TARIC code or the producer. If those details cannot be resolved, the result stays incomplete; verify the measure and conditions in the European Commission TARIC database before clearance.

Customs Duty and VAT - Online Calculator

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How it works

How the Customs Duty & VAT Calculator Works

Enter the product details

Enter the invoice value, freight and insurance. The calculator shows the applicable Art. 53 UCC customs exchange rate for customs calculations separately from the current NBP rate shown for reference and estimated payment costs; it shows the source and validity period of the customs rate.

Add transport and insurance costs

Enter the freight and insurance charges to build the full CIF (Cost, Insurance, Freight) value - the customs value on which duties are assessed.

Duty rate lookup

For a calculation, enter the full 10-digit TARIC code and select the country of origin. HS6 or CN8 can help with a search but cannot confirm a final result. If a measure requires an additional code, product detail or document condition, the calculator asks for it; missing or failed data leave the result incomplete.

See the total cost breakdown

Once the source returns a complete current resolution for the code, origin, date and required conditions, the calculator breaks down the basic duty, applicable additional measures, costs and import VAT. The VAT base includes the customs value, duties and other amounts included by the calculation, excise where applicable, and eligible import costs. VAT rates depend on the clearance country and goods. Incomplete or failed lookups cannot be exported as a final PDF.

When to use

When to Use This Calculator

You are importing commercial goods from outside the EU and need to estimate landed costs
You want to verify the duty rate for a specific HS or CN code before placing an order
You need to calculate the CIF value from FOB, freight, and insurance figures
You are preparing a customs declaration and want to double-check duty and VAT amounts
You are comparing suppliers from different non-EU countries and need cost parity

Good practice

Pro Tips

Use the correct HS code

Even a one-digit difference in the HS code can change the duty rate dramatically. If you are unsure, use our AI classification tool or consult the official TARIC database.

Include ALL costs in the customs value

Customs authorities add freight, insurance, and any buying commissions to the invoice price. Undervaluing goods is a serious offence that can lead to penalties and seizure.

Check for trade preferences

If your goods originate in a country that has a free-trade agreement with the EU (e.g., South Korea, Japan, UK), you may qualify for a reduced or zero duty rate - but you need a valid proof of origin.

Watch for additional charges

Some products are subject to anti-dumping duties, safeguard measures or tariff quotas. These measures can depend on product scope, origin, producer or an additional TARIC code. The calculator shows a final rate only when the required conditions are resolved; otherwise it marks the result incomplete.

Example

Example Calculation

Arithmetic illustration only, not a rate claim for a particular product: assume a complete resolution for a full TARIC10 code confirms a 3.7% basic rate and no additional measures. Invoice value: $4,200 FOB. Freight: $380. Insurance: $42.

Invoice value (FOB)	$4,200.00
Freight	$380.00
Insurance	$42.00
CIF value	$4,622.00
CIF in EUR (rate 1.08)	€4,279.63
Customs duty (3.7%)	€158.35
VAT base (CIF + duty)	€4,437.98
Import VAT (assumed 23%; no other VAT costs)	€1,020.74
Illustrative total (customs value + duty + VAT)	€5,458.72

Legal basis

Legal Basis

Union Customs Code (Reg. 952/2013)

The primary EU legislation governing customs procedures, customs value determination, and duty assessment for goods entering the EU customs territory.

TARIC (Integrated Tariff of the EU)

The EU's integrated tariff database that contains all duty rates, trade defence measures, suspensions, and tariff quotas applicable to imported goods.

EU VAT Directive (2006/112/EC)

Establishes the framework for import VAT. Member states set their own standard rates; this calculator supports multiple EU clearance countries with their respective VAT rates.

Combined Nomenclature 2026 (CN 2026) - CELEX 32025R1926

Commission Implementing Regulation (EU) 2025/1926 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and the Common Customs Tariff. OJ L 2025/1926, 31.10.2025. Effective 01.01.2026. CN 2026 supplies the up-to-date subheadings used by the calculator.

FAQ

What importers ask most

Frequently Asked Questions

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Disclaimer: This is guidance, not legal or tax advice. Actual duties are set by customs authorities based on the declaration. Rates and interpretations change - for specific cases, ask a customs broker or tax advisor.

As of: July 2026