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Customs duties

When goods are imported from outside the EU, so-called third country duty, that is, general customs duty is levied on them. The amount of customs duty is determined by the commodity code under which the goods are classified. 

  • Customs duties are generally ad valorem duties, meaning that they are calculated as a percentage of the customs value.
  • Some goods are subject to a specific duty based, for example, on their weight or number.

How to calculate the import duties

You can calculate an assessment of the customs duties for the import goods in advance. The final customs duties are determined when you receive the customs clearance decision. You can use e.g. the Calculation function of Customs’ Commodity code service Fintaric for calculating the import duties.

For the calculation, you should find out the following as accurately as possible

  • the commodity code of the goods
  • the country of origin of the goods or, if you do not know the country of origin, the country of dispatch
  • the quantity of the goods
  • the customs value of the goods.

Example 1.

Only the general customs duty is levied on the goods, so the ad valorem duty is determined on the following grounds:

  • The third country duty rate for the goods is 2,7 %.(In Fintaric, comma is used as the decimal separator.)
  • The customs value of the goods is 10 000 euros (transaction price 9 500 euros + freight and insurance costs to the customs office of first entry in the EU 500 euros).

The amount of customs duty is calculated as follows: 10 000 euros x 0.027 = 270 euros.

Example 2.

The general customs duty rate for the goods is 0%, but an additional duty, a safeguard duty, is levied on the goods. The additional duty is used because the goods did not fall within the quota you applied for. Additional duty must be paid for the goods not included in the quota.

The ad valorem duty is determined on the following grounds:

  • The general customs duty rate for goods is 0 %.
  • The additional duty rate is 25 %.
  • The customs value of the goods is 10 000 euros (transaction price 9 500 euros + freight and insurance costs to the customs office of first entry in the EU 500 euros).

The amount of customs duty is calculated as follows: 10 000 euros x 0,25 = 2 500 euros.

The amount of third country duty for the goods is indicated in Fintaric with “7,7 €/HLT” (HLT = hectolitre). This means that the customs duty is levied according to the quantity of the imported goods.

  • The third country duty rate for the goods is 7,7 €/HLT.
  • The value of the goods is 10 000 euros.
  • The quantity of the goods is 20 000 litres, that is, 200 HLT.

The amount of customs duty is calculated as follows: 200 x 7,7 euros = 1 540 euros.

Import charges for processed agricultural products

In addition to the general customs duty, certain processed agricultural products are subject to the following:

  • agricultural component (abbreviation EA)
  • additional duty on sugar (AD S/Z) or
  • additional duty on flour (AD S/Z)

The customs duties are determined based on the composition and quantity of the products. The product may also be subject to a maximum customs duty (abbreviated ‘max’) or a minimum customs duty (abbreviated ‘min’). An additional duty may also be levied on the sugar and flour content of the product. Read below how the charges are determined.

Provide the Meursing code in the customs declaration

For the collection of import duties on processed agricultural products, a four-digit Meursing code must be provided in the customs declaration. The code is determined by the composition of the product.

  • The quickest way to find out the Meursing code is to use The Fintaric calculation tool and answer the questions about the composition of the product. You will also get an estimate of the import charges (in euros).
  • You can also find out the Meursing code and the import charges by browsing the Meursing codes in Fintaric, but it takes more time than using the Fintaric calculation tool.

The import charges on processed agricultural products are determined by many factors. The amounts of customs duty are indicated in specific ways. For example, the import charges on a certain processed agricultural product with the Meursing code 7207 are displayed as follows in the Fintaric service:

9 % + EA MAX 24,2 % + ADSZ

This means that the general ad valorem duty rate is 9 %. In addition to this, an agricultural component (EA), calculated based on the net weight of the goods (DTN = net weight of 100 g) will be levied.

“MAX” indicates that the maximum customs duty rate levied is 24,2 % of the customs value of the goods. If the amount of customs duty is calculated according to the maximum rate of 24,2 %, an additional duty on sugar (ADSZ), also calculated on the basis of the net weight of the goods, will also be levied. In that case, the agricultural component (EA) will not be levied.

The examples 1 and 2 below show how the net weight of the goods affects the amount of customs duties, although the customs value of the goods is the same. The customs duties are always levied in a way that is more favourable for the customer.

Example 1.

You are importing goods whose import charges are 9 % + EA MAX 24,2 % + ADSZ. 

  • The customs value of the goods is 10 000 euros
  • The net weight for the goods is 1 000 kg (=10 DTN)
  • The agricultural component is 60,52 €/DTN
  • The additional duty on sugar is 18,87 €/DTN
  • Composition of the product:
    • starch or glucose: 5–24,99 %
    • sucrose or invert sugar: 30–49,99 %
    • milk fat: 3–5,99 %
    • milk protein: 2,5–11,99 %

The amount of customs duty is calculated as follows:
general customs duty 10 000 euros x 0,09 = 900 euros
+
agricultural component (EA) 60,52 euros x 10 = 605,20 euros
The total customs duty due is 1 505,20 euros.

In example 1, the customs duty levied on the goods is 9 %, in addition to which an agricultural component will be levied. This alternative is more favourable for the customer, because the weight of the imported goods is lower than in example 2, so the higher agricultural component will not affect the total amount of customs duties as much.

Example 2.

You are importing goods whose general customs duty rate is 9 % + EA MAX 24,2 % + ADSZ.

  • The customs value of the goods is 10 000 euros.
  • The net weight of the goods is 10 000 kg (= 100 DTN)
  • The agricultural component is 60,52 €/DTN
  • The additional duty on sugar is 18,87 €/DTN
  • Composition of the product:
    • starch or glucose: 5–24,99 %
    • sucrose or invert sugar: 30–49,99 %
    • milk fat: 3–5,99 %
    • milk protein: 2,5–11,99 %

The amount of customs duty is calculated as follows:
general customs duty 10 000 euros x 0,242 = 2 420 euros
+
additional duty on sugar (ADSZ) 18,87 € x 100 = 1 887 euros

The total customs duty due is 4 307 euros.

In example 2, instead of a general duty rate of 9 % and an agricultural component (EA), the goods are subject to a general duty rate of 24,2 % as well as to an additional duty on sugar (ADSZ). Because the weight of the imported goods is higher than in example 1, the higher agricultural component would affect the total amount of customs duties more. Because of this, the lower additional duty on sugar is the more favourable alternative for the customer.

Where can I find the amount of agricultural component and additional duty on sugar?

If you want to find out the amount of agricultural component (EA) or additional duty on sugar (ADSZ) for your import goods, you can look it up in the Meursing table in Fintaric. Find the Meursing code of the product in the table. Clicking on the Meursing code opens a list where you can check the details by country or country group.