Duties, Import VAT, Excise and E-Commerce

An import can trigger customs duty, anti-dumping or countervailing duty, import VAT, excise duty and product-control costs. These are related but legally distinct.

Source check date: 2026-06-11.

Customs Duty

Customs duty is based on the Common Customs Tariff, classification, origin and customs value. The legal basis includes UCC Articles 56 to 58 and Council Regulation (EEC) No 2658/87, CELEX 31987R2658.

The live rate must be checked in TARIC.

Import VAT

Import VAT is governed by Council Directive 2006/112/EC, CELEX 32006L0112. Official link: VAT Directive.

Relevant provisions include Articles 30, 60 to 71, 85 to 89, 143, 201, 211, 369l to 369x and 369y to 369zb.

The customs value is an input to the import VAT taxable amount, but the two are not identical. The VAT taxable amount can include customs duties, taxes and incidental costs under VAT rules. Payment, deferment and postponed accounting are implemented by Member States.

IOSS and Special Arrangements

The VAT e-commerce package includes Directive (EU) 2017/2455, CELEX 32017L2455, Directive (EU) 2019/1995, CELEX 32019L1995, and Implementing Regulation (EU) 2019/2026, CELEX 32019R2026.

IOSS applies to distance sales of imported goods in consignments with intrinsic value not exceeding EUR 150, excluding excise goods. Special arrangements can apply where IOSS is not used and conditions are met.

DG TAXUD guidance: customs formalities for low value consignments.

Low-Value Customs Duty Reform

Council Regulation (EC) No 1186/2009, CELEX 32009R1186, created the customs duty relief system. Official link: Regulation (EC) No 1186/2009.

Council Regulation (EU) 2026/382, CELEX 32026R0382, amends the duty relief regime. It entered into force on 2026-03-10 with changes relevant from 2026-07-01. Official link: Regulation (EU) 2026/382.

Commission Implementing Regulation (EU) 2026/1200, CELEX 32026R1200, entered into force on 2026-06-09 and applies from 2026-07-01. Official link: Implementing Regulation (EU) 2026/1200.

From 2026-07-01 until 2028-07-01, the EU applies a temporary EUR 3 customs duty per item for certain low-value distance sales in place of the previous low-value customs duty relief.

DG TAXUD guidance: EUR 3 temporary customs duty guidance.

Excise Duties

Council Directive (EU) 2020/262, CELEX 32020L0262, lays down general arrangements for excise duty. Official link: Directive (EU) 2020/262.

Sector legislation includes Directive 2003/96/EC for energy products, Directive 92/83/EEC and Directive 92/84/EEC for alcohol, and Directive 2011/64/EU for manufactured tobacco.

The operational system is EMCS.

Member State VAT Examples

• Ireland Revenue import VAT manual: Customs Manual on Import VAT.
• Netherlands Article 23 import VAT deferment: Vergunning artikel 23.
• France import VAT reverse charge information: ATVAI Q&A.

Dynamic or Member State-Specific Notes

VAT rates, postponed accounting, deferment accounts, fiscal representation, excise movement conditions and national payment methods vary by Member State.