Taxes & Duties on Imports.
This is a complicated area and the information on this page is only for guidance. Always seek the advice of the relevant local authority for up to date information, regulations and legislation.
Importing your goods from outside the European Union
Taxes and duties on imports – It is important that as a trader you know whether you have to pay import Valued Added Tax and duty on your goods before they can be cleared for entry into the home EU Member State.
Import duty
Imports may be liable to import duty, depending on the classification of the goods and where they come from. See the page in this guide on import declarations. Your goods might also be liable to additional duties such as anti-dumping duties.
A reduced or zero rate of import duty may be paid on imports of certain goods from some countries, though there may be a limited annual quota. You usually need to provide documentary proof showing where the imports originated from.
Goods are not normally released by the receiving country Customs department until you have paid all the charges due. However, you can defer payment in some cases – seek information from the relevant authorities.
Value Added Tax.
Value Added Tax is charged on goods imported from outside the European Union at the same rate as if you bought the goods in the receiving Member State. VAT-registered businesses can reclaim the VAT as input tax in the same way as VAT is paid on home country purchases. You will also have to pay VAT on any import duty. Import VAT is paid directly to receiving Member State Customs, whereas the domestic VAT is normally paid to a supplier of goods.
Goods such as tobacco and alcohol products are subject to excise duty.