Basic customs duties
If your company is considering exporting, this section will help you find out what import duties and other costs you may face. It does not provide product specific information. You should use the product search function for this.
When a product is traded internationally, a customs duty based on a tariff schedule will often apply.
However, when there are free trade agreements or trade arrangements like GSP, the tariffs are sometimes reduced or even non-existent. These are referred to as preferential tariffs.
A product may also be subject to anti-dumping, countervailing or safeguard duties, which are trade defence instruments aimed at protecting the economy. To find out which of these duties apply to your product, you first need to determine the correct tariff or product code.
Preferential tariff quotas
Tariff quotas allow certain quantities of goods to be imported at a reduced or zero rate of duty during a specific period. This is without prejudice to any anti-dumping duties that may also apply.
Such quotas are commonly found in trade arrangements and preferential agreements between countries or trading blocs. Please refer to the Markets section for more details on quotas that apply to your product.
My Trade Assistant gives you detailed information about the tariffs and measures that apply to your product and market.
Trade agreements often define a gradual dismantling of duties on particular product lines. For certain agreement partner countries My Trade Assistant helps you to determine the future evolution of duties for your product. You can also consult the tariff dismantling schedules (for the EU or for the trading partner) directly in the trade agreement (links to the legal texts are provided in the Markets section).
Customs Valuation
Customs valuation refers to the calculation of the economic value of goods declared for entry at the border. Having a standard set of rules for determining the value of these goods is important for several reasons.
Most importantly, customs duties (and VAT) are calculated as a percentage of the value of the goods. Businesses and customs authorities need to have clear rules on how to value goods.
Once the value of the goods has been determined, the customs tariff and the origin of the goods can be taken into account to calculate the total customs duty for the product.
Although common rules are in place for customs valuation in the EU, valuation practices may vary from one country to another. For more information on how customs value is calculated in the EU, click here.