Import charges

Normally, you have to pay customs duty and VAT at the time of import. You must know the commodity code for the goods you wish to import in order to determine what you will be charged in duties. Finding the right commodity code is called classification.

VAT for most goods is 25 per cent. For foodstuffs, it is 12 per cent (not including alcoholic beverages and tobacco) and for magazines and books it is 6 per cent.

Duties and VAT are calculated based on an item´s customs value. The customs value includes both the invoiced amount for the item and the costs of transport to the EU border. If the buyer is responsible for the transport costs, they are included in the customs value. Whether the buyer or seller is responsible for transport costs is determined by the terms of delivery which can be found on the invoice.

Under certain circumstances it may be possible to pay a lower rate of duty or no duty for goods originating in certain countries.

How can I pay?

• Cash
• Credit (service agreement)
• Via an authorised representative

If you are paying cash, you will pay duties and other taxes to the customs office receiving your customs declaration at the time of import. If you have a service agreement, you will receive a customs bill approximately three weeks after declaring your goods. You will then have ten days to pay your customs bill.