Customs duty and VAT

The taxes most commonly payable upon import are customs duties and value added tax. When goods are imported from outside the EU, so-called third country customs duties are levied on them.

Anti-dumping and countervailing duties can be levied on goods for which the import rates are lower than the production costs and domestic prices of the exporting country, or if they have been supported with government subsidies, causing harm to EU companies by their unfair competitive advantage.

Total exemption from customs duty is allowed under specific circumstances where goods are imported from outside the EU customs territory i.e. from so-called third countries.

In some cases, the duty on goods from outside the EU, that is, from so-called third countries, can be lower than the general customs duty, or might not be levied at all.

On 1 January 2018, value added taxation on importation was transferred from Customs to the Tax Administration in situations where the importer is included in the register of VAT payers.
- As of 1 January 2018, value added tax is collected by the Tax Administration if the importer is included in the register of VAT payers at the time when Customs approves the customs declaration lodged for releasing goods into free circulation, or for applying the temporary admission procedure with partial exemption from customs duty.
- Importers included in the register of VAT payers must use a VAT declaration on their own initiative, to provide the Tax Administration with information on import VAT.
Further information is available on the Tax Administration website under the section ‘Value added taxation on imported goods’

Points to consider

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