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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

On this page, we present information for businesses on the effects of the sanctions against Russia as regards import and export.


Do you import CBAM-product

The EU Regulation on the Carbon Border Adjustment Mechanism (CBAM) introduces new obligations for importers of iron and steel products, as well as other CBAM products already during 2023. 

More information: Carbon Border Adjustment Mechanism (CBAM) brings significant changes for importers