EU Customs Duties Calculator

🚢 Calculate Import Duties

Product Category

Goods Value (CIF)

€

Country of Origin

Import VAT Country

Total Import Cost

€0.00

Goods value (CIF)€0.00

Customs duty€0.00

Import VAT€0.00

Total additional costs€0.00

Quick select category

📱

Electronics

~7%

👕

Clothing

12%

🛋️

Furniture

2.7%

🥫

Food

~10%

💄

Cosmetics

6.5%

🧸

Toys

4.7%

EU Customs Duties — Complete Guide 2026

When goods are imported into the European Union from non-EU countries, they are subject to customs duties (tariffs) and import VAT. Both are calculated based on the customs value of the goods, which is typically the CIF (Cost, Insurance, Freight) value — the price of the goods plus shipping and insurance costs to the EU border.

EU Customs Duty Rates by Category

Product Category	Duty Rate	Notes
📱 Consumer Electronics	0–14% (avg ~7%)	Smartphones often 0% under ITA
👕 Clothing & Textiles	12%	Standard rate for most garments
🛋️ Furniture	2.7%	Wooden furniture slightly higher
🥫 Food Products	0–20%+	Highly variable by product type
💄 Cosmetics	6.5%	Perfumes up to 6.5%
🧸 Toys & Games	4.7%	Video game consoles 0%
👟 Footwear	3.7–17%	Leather shoes up to 17%
⚙️ Industrial Machinery	0–3.7%	Most machinery 0–2%
📚 Books & Publications	0%	Zero duty on printed books
💊 Medical Devices	0%	Most medical equipment 0%

Import VAT on Top of Customs Duties

Import VAT is calculated on the customs value + customs duty + any other charges (e.g., handling fees). This means import VAT is calculated on a higher base than just the goods value. For a Belgian importer with 21% VAT: if goods are worth €1,000 with 7% duty (€70), import VAT = (€1,000 + €70) × 21% = €224.70. Total import cost = €294.70.

Preferential Duty Rates — Free Trade Agreements

The EU has Free Trade Agreements (FTAs) with many countries that reduce or eliminate customs duties. Notable agreements include: EU-Japan EPA (many goods at 0%), EU-Canada CETA (many goods at 0%), EU-South Korea FTA, EU-Vietnam FTA, and EU-UK Trade and Cooperation Agreement (0% tariffs for qualifying goods). Bangladesh and other least developed countries benefit from 0% duties under the GSP (Generalised Scheme of Preferences).

Frequently Asked Questions

What is CIF value for customs?

CIF (Cost, Insurance, Freight) is the customs value of imported goods. It equals the purchase price of the goods plus the cost of shipping and insurance to the EU point of entry. Customs duties and import VAT are calculated based on the CIF value, not just the purchase price. Always include shipping costs in your calculation.

Is import VAT recoverable by businesses?

Yes. VAT-registered businesses can deduct import VAT as input tax on their VAT return, provided the goods are used for business purposes. In most EU countries (including Belgium, Germany, France), businesses use the import VAT deferment system — VAT is declared on the VAT return rather than paid at the border, improving cash flow. Customs duties are not recoverable and are a permanent cost.

What happens if I don't declare goods at EU customs?

Undeclared goods are subject to seizure, destruction, and significant fines. Deliberately evading customs duties is a criminal offence in all EU member states. Customs authorities regularly conduct risk-based checks on incoming shipments. Always work with a licensed customs broker for valuable or complex imports.

Do I need a customs broker for EU imports?

It is not legally required for EU-established businesses to use a customs broker, but it is strongly recommended for complex or high-value imports. Customs brokers (also called customs agents or freight forwarders with customs licenses) are familiar with tariff classifications, required documentation, and can prevent costly errors. Their fees are typically 0.1–0.5% of the customs value.