When goods are purchased outside the EU or you receive gifts from a family member or friend from a non-EU country, depending on the goods, you will have to pay certain duties such as import duties, VAT, excise duties, etc.

For each type of goods there is a specific commodity code and a tariff of import duties which can be retrieved in the Tarbel application. All existing goods are grouped in different chapters. The duties to be paid are indicated for each good. This search is not easy, but you can request the assistance of a Customs representative.

​Overview of the most common online purchases

Smartphone	0 %	21 %
Laptops and tablets	0 %	21 %
Headsets and microphones	0 %	21 %
Toys	0 to 4.7 % incl.	21 %
Books	0 %	6 %
Party games, videogames	0 to 2.7 % incl.	21 %
Cases and bags	0 to 9.7 % incl.	21 %
Shoes and boots	3.5 to 17 % incl.	21 %
Jewellery	0 to 4 % incl.	21 %
Clothes	0 to 12 % incl.	21 %
Beauty and care products	0 to 6.5 % incl.	21 %
Car and motorcycle parts	3 to 4.5 % incl.	21 %
Wrist watches	4.5 % (with a minimum of € 0.30 and a maximum of € 0.80 per watch)	21 %
Perfume and toilet water	0 %	21 %

Example 1 - Calculating additional costs:

You buy a piece of costume jewellery worth 160 Euro from a Chinese online shop.

• Value: 160 Euro
• Import duties: 4%
• Shipping costs: 35 Euro
• Insurance costs: 5 Euro
• VAT: 21%

Calculation of import duties:

• Customs value = value on invoice related to goods (160 Euro + shipping costs (35 Euro) + insurance costs (5 Euro) = 200 Euro
• Import duties = 4% of 200 Euro = 8 Euro

Calculation of VAT on import:

• Taxable amount for VAT calculation = Customs value (200 Euro) + import duties (8 Euro) = 208 Euro
• VAT= 21% of 208 Euro = 43.68 Euro

Total amount to be paid to your courier:

• Import duties (8 Euro) + VAT (43.68 Euro) = 51.68 Euro + declaration costs

Example 2 - Calculating additional costs:

Purchase of a leather handbag on an internet website in Hong Kong.

• Value: 450 euro
• Import duties: 3 %
• Delivery charges: 35 euro
• VAT: 21 %

Calculation of import duties:

• Customs value = invoice value of the goods (450 euro) + delivery charges (35 euro) = 485 euro
• Import duties = 3% of 485 euro = 14,55 euro

Calculation of VAT upon import:

• Taxable amount with regard to VAT = customs value (485 euro) + import duties (14.55 euro) = 499,55 euro
• VAT = 21% of 499,55 euro = 104,91 euro

Total amount to be paid to your courier:

• Import duty (14,55 euro) + VAT (104,91 euro) = 119,46 euro + declaration costs

Example 3 - Calculating additional costs:

Purchase of a pair of trainers on an American auction site

• Value: 48 euro
• Import duties: 16.9 %
• Delivery charges: 20 euro
• VAT: 21%

Calculation of import duties:

• Customs value = invoice value of the goods (48 euro) + delivery charges (20 euro) = 68 euro
• Import duties = 0 euro (the intrinsic value (48 euro) is lower than the exemption limit of 150 euro)

Calculation of VAT upon import:

• Taxable amount with regard to VAT = customs value (68 euro) + import duties (0 euro) = 68 euro
• VAT = 21% of 68 euro = 14,28 euro

Total amount to be paid to your courier:

• Import duty (0 euro) + VAT (14,28 euro) = 14,28 euro + declaration costs

Example 4 - Calculating additional costs:

Buying a puzzle on a Chinese website

• Value: 15 euro
• Import duties: 4.7 %
• Delivery charges: 5 euro
• VAT: 21%

Calculation of VAT upon import:

• Customs value = invoice value of the goods (15 euro) + delivery charges (5 euro) = 20 euro
• Import duties = 0 euro (the intrinsic value (15 euro) is lower than the exemption limit of 150 euro)
• VAT = 21% of 20 euro = 4,20 euro

Total amount to be paid to your courier:

• VAT (4,20 euro)  + declaration costs

Disclaimer

1. Rates may change and vary depending on who delivers your package.
2. It is often difficult to establish the type of goods at hand.   The indicated rates are for illustration purposes only. To have certainty about the price to be paid, you should know the commodity code, which can be looked up in Tarbel.
3. In addition, the sender/declarant can charge a fee for the customs formalities carried out. This fee is sometimes referred to as ‘customs charges’.
4. The buyer can be charged with other additional costs (such as anti-dumping duties), which can be considerable (possibly 40 % and more).