Buying online from third countries
Event description
Consignments arriving in postal traffic from third countries (non-EU countries) are subject to customs formalities.
For low value consignments up to EUR 150 treated as distance sales of goods (e-commerce consignments), special arrangements under which they are subject to a temporary customs duty of EUR 3 and VAT shall apply from 1. 7. 2026
Import VAT shall be charged on the taxable amount consisting of the customs value of the goods and the amount of customs duties and other charges payable on importation. Depending on the type of goods, VAT is charged at the general rate of 22 %, lower rate of 9.5 % (e.g. food) or 5 % (e.g. books).
Only indirect representation, in which the representative acts in his own name and on behalf of another person, may be used in the customs clearance of these consignments.
In addition to customs duties and VAT, customs representation costs must be paid when a consignment is imported. Customs agents charge for their services based on price lists, usually published on their websites.
For consignments with a value of more than EUR 150, customs duties shall be charged in accordance with the tariff classification and the rate laid down for that classification.
Generally, a temporary customs duty of EUR 3 is levied by means of a customs declaration per item/product type. The method of payment of VAT depends on whether the consignment is ordered through the special import scheme (IOSS), where VAT is already charged and paid at the time of the order, or whether it is customs cleared through standard procedure, where VAT and custom duties are charged through the customs declaration at the time of the customs clearance procedure.
List of most frequently imported goods, with rates
When importing excise goods, excise duty is also calculated and paid.
An example of calculation
A consignment from China bought online containing a pencil, a carnet and a keyring. The package contains three different products which fall under separate items of the customs declaration and will therefore be subject to a customs duty of EUR 3 for each of them, namely customs duty of EUR 9 and value added tax (VAT). VAT shall be calculated based on the value of the goods, including in the taxable amount the value of the customs duties. Where a consignment contains two identical types of goods, e.g. two T-shirts, they shall be classified under one item of the customs declaration subject to customs duty of EUR 3 and VAT.
An example of calculation
A customs duty of EUR 3 is charged on one T-shirt with a value of EUR 10. Since the value of the customs duty is included in the taxable amount, the taxable amount is EUR 13. VAT at the rate of 22 % is charged on an amount of EUR 13, which amounts to EUR 2.68. In total, customs duties of EUR 3 and VAT of EUR 2.68 are payable on this T-shirt, giving a total of EUR 5.68.
Relief from import duties
However, the import duties exemption shall apply for shipments that a natural person sends to a natural person in the amount of up to 45 EUR. These shipments are exempt from customs duties and VAT. No relief is granted for the import of alcoholic and tobacco products, perfumes and toilet waters.
Did you know?
Attention must be paid when purchasing medications, since it is prohibited for natural person to import medications by post.
How to facilitate a customs procedure?
A customs procedure is carried out much faster if the necessary data and documents are at disposal. Buyers are therefore advised to shop with verified providers who shall assure that a consignment is accompanied by relevant documents and data necessary for customs clearance of goods (e.g. an invoice or any other adequate document proving the value of the purchase such as an auction document). If a consignment is not accompanied by all necessary documents, a consignee must provide additional explanation which might increase the costs of the procedure carried out on his behalf by a customs representative.
Counterfeit and inadequate goods
Customs officers often encounter goods in postal shipments whose import is prohibited or restricted. They frequently deal with various counterfeit goods. It is therefore highly advisable to be careful when shopping online. Such counterfeit goods may be retained and later seized and destroyed. If a consignment is destroyed, the person ordering these goods shall remain without them. The price of an online product, which is considerably lower than the price of an identical product in a usual shop, may also imply that there is something wrong with that product.
Notice
Say NO to counterfeit goods. Buy the original.
