Import means bringing in goods from a non-EU country. Upon import, goods must be cleared through Customs before they can be taken into use or resold. Customs levies duties, taxes and charges which are determined according to the commodity code, origin and customs value of the goods.
It is not necessary to clear immaterial commodities and services through Customs. These include, for example, software and e-books.
In terms of customs clearance and import taxation, it is crucial to know
- where the goods you have ordered are dispatched from, and
whether goods dispatched from within the EU have been produced there or undergone customs clearance for entry to the EU.
Value added tax is levied on goods imported from outside EU’s fiscal territory.
Sanctions against Russia
Do you import CBAM-goods?
If you import certain aluminium, iron and steel goods and other so called CBAM goods, i.e. goods subject to the Carbon Border Adjustment Mechanism, you will need emission information from the manufacturer of the goods as of 1 October 2023.