Depending on the goods, import charges comprise customs duties and other import charges, such as value-added tax on imports and excise duties on tobacco or alcohol.

The customs value is the basis for calculating the amount of the import charges. It is usually equal to the purchase price. When you cannot document the purchase price, the prices of comparable imports of purchased goods will be taken as a basis or other prescribed methods of customs valuation will be used.

Whenever the price includes an amount for value-added tax, this amount will not be included in the basis of calculation, if you can prove that the goods were or are exempt from value-added tax in the country where the purchase was made.

The amount of import charges therefore depends primarily upon value and rate of duty.

The rates of duty that will be applied are basically those of the EU customs tariff. A separate rate of duty is provided for each type of goods. 

Information on customs tariff

Up to value of 350 euros, goods are cleared at a flat rate of 3,5 %. This does not apply to tobacco products. However, prior to customs clearance you may request that the tariff rates according to the EU customs tariff are applied. The rate according to the EU customs tariff may be lower or higher than the flat rate.

Preferential rates of duty apply to goods manufactured in certain countries. In many cases, these preferences actually amount to an exemption from customs duties.

Further information on the preferential tariff arrangements