Import taxes: the three taxes customs collects at import

Import taxes are the taxes that customs collects when goods are imported. In the EU there are three: customs duty, import VAT and excise. What they have in common is that they are administered by customs and calculated on a customs-law basis - the moment of taxation, the taxable value and who is liable all follow customs rules. They are declared together in the customs declaration.

The three import taxes

• Customs duty - depends on the commodity code and the origin, and is charged either as a percentage of the customs value (ad valorem) or as a fixed amount per unit. 'Duty' is itself a layered figure: besides the third-country rate, it can include anti-dumping or countervailing duties, while a preferential rate under a trade agreement can bring it down.
• Import VAT - charged on the customs value plus the duty, plus certain transport costs incurred in the EU. The rate is set nationally, so it varies by member state.
• Excise - charged only on certain goods, such as alcohol, tobacco and energy products, and calculated by specific rules, often as a fixed amount per unit rather than a percentage. It is a national tax.

How much it adds up to

Because these stack, the total can be substantial - and on some goods the import taxes exceed the value of the goods themselves. That is why it pays to check the full picture before buying abroad, not just the headline duty.

Where to find the rates:

• the customs duty and the EU-level measures on a code are in TARIC;
• VAT and excise are national taxes, published in national databases (for example LITAR in Lithuania, EZT in Germany).

Use case

Take wine from Chile - a protected-designation-of-origin (PDO) wine in containers of 2 litres or less, CN 2204 21 06 - imported into Poland. Ask Smart Taric AI what applies, and it brings the whole bill together against the code:

• customs duty: the third-country rate is 32 EUR per hectolitre, but because the wine is of Chilean origin a preferential rate of 0% is available under the EU-Chile agreement (Decision (EU) 2024/3016) - though it is not automatic, the importer has to claim it and meet the origin conditions;
• excise: a Polish national excise on wine of 233 PLN per hectolitre; and
• import VAT: the Polish rate of 23%, charged on the customs value plus the duty.

It also flags the non-tariff controls on the code - a VI-1 document or VI-2 extract for the wine (with an exception for small labelled containers), and an organic certificate if the wine is labelled as organic.

Two lessons sit in one screen: the three import taxes stack - and the excise and VAT apply whether or not the duty is reduced - while the duty itself swings on origin, 32 EUR per hectolitre from most countries or nothing from Chile if the preference is properly claimed.

Smart Taric AI reads TARIC for the duty and the EU measures, and the national excise and VAT, so the full cost is in one place. Try Smart Taric AI.