Examples for calculating import duties

Example for calculating customs duty and import VAT:

You have ordered a blouse from China that costs 200 euros. The postage is 35 euros. The general customs duty rate on clothes is 12 %. 
Customs duties are levied on the consignment because the goods are delivered from outside the EU and are worth more than 150 euros. As for VAT, the value limit for a VAT-free consignment is 22 euros.

  • The customs duty is 12 % of the value of the goods and the postage.
  • (€200 + €35) x 0.12 = 28.20 euros
  • The amount of VAT is 24 % of the taxable amount for import VAT:
  • (€235 + €28.20) x 0.24 = 63.17 euros

The total import duties collected on the blouse is 91.37 euros.

Example for calculating import VAT:

You have ordered a blouse from the Canary Islands that costs 200 euros. The postage is 35 euros. The amount of VAT imposed on the consignment is 24 % of the sum of the purchase price and transport costs, as the goods will be delivered from outside the fiscal territory of the EU.  

  • (€200 + €35) x 0.24 = 56.40 euros

A total of 56.40 euros in VAT is collected on the blouse.

Example of a food supplement order exempt from import VAT because the VAT amount is under 5 euros:

You have ordered food supplements from the United States that cost 29 euros. The postage is 5 euros. No customs duties are levied because the limit for duty-free consignments is 150 euros. The value added tax on food is 14 % of the total price (purchase price + postage).

  • (29 € + 5 €) x 0,14 = 4,76 euros
  • The VAT rate is 4,76 euros.

No VAT is levied on the consignment because it amounts to under 5 euros, which is the minimum amount levied. The consignment must be cleared through Customs, however, because the value of the goods is over 22 euros.



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