Question 1

How do I calculate customs value for imports into the EU?

Accepted Answer

Customs value is based on the transaction value -the price actually paid or payable for the goods. In the EU, the value is assessed CIF (Cost + Insurance + Freight) at the first point of entry into the EU. It includes: the price of the goods, international transport costs, insurance, buying commissions, and royalties or licence fees related to the goods.

Question 2

What is the difference between customs duty and import VAT?

Accepted Answer

Customs duty is a tax on goods entering the EU customs territory, with rates depending on the TARIC code and country of origin (from 0% to over 20%). Import VAT is charged on top of duties and is calculated on: customs value + customs duty + incidental charges. In France, the standard VAT rate is 20%. Since January 2022, import VAT is reverse-charged on the CA3 declaration.

Question 3

How to get preferential duty rates under EU trade agreements?

Accepted Answer

The EU has signed free trade agreements with over 70 countries and territories. To benefit from preferential rates, your goods must be 'originating' under the relevant agreement (specific rules of origin) and accompanied by a valid proof of origin (EUR.1 certificate, origin attestation, REX certificate for GSP). Our simulator automatically detects applicable preferential rates.

Question 4

How do Incoterms affect customs valuation?

Accepted Answer

Incoterms determine how costs are split between buyer and seller. In the EU, customs value is assessed CIF (cost, insurance, freight to the EU entry point). If you buy EXW or FOB, you must add freight and insurance to get the customs value. If you buy DDP, you must deduct duties and taxes already included in the price.

Question 5

What is a TARIC code and how do I find it?

Accepted Answer

The TARIC (Integrated Tariff of the European Communities) is the EU's 10-digit customs nomenclature. It determines customs duty rates, anti-dumping measures, tariff quotas and applicable prohibitions. You can search for your TARIC code directly in our simulator by entering a product description or the first digits of your HS code.

Question 6

Do customs duties apply to online purchases (AliExpress, Shein, Temu)?

Accepted Answer

Yes. VAT applies from the first euro on all parcels imported from non-EU countries. Since 1 March 2026, France charges a small parcel tax of €2 per item. From 1 July 2026, the EU eliminates the €150 duty-free threshold and imposes a flat customs duty of €3 per item on all e-commerce parcels. These charges are added on top of VAT. The seller or platform may collect these taxes at checkout (IOSS system).

Question 7

How does this customs duty calculator work?

Accepted Answer

Enter your TARIC code or product description, select origin and destination countries, the Incoterm used and the value of your goods. The calculator automatically computes: customs value, customs duties (MFN and preferential rate if applicable), import VAT, any anti-dumping duties, and total landed cost.

Question 8

What are the 6 WTO methods of customs valuation?

Accepted Answer

The WTO Agreement on Customs Valuation establishes 6 methods applied in order: (1) Transaction value -the primary method, based on the price paid; (2) Transaction value of identical goods; (3) Transaction value of similar goods; (4) Deductive method -based on the resale price minus costs; (5) Computed method -based on production cost; (6) Fallback method -reasonable means based on available data.

Free Customs Duty & VAT Calculator

Merchandise

Route & Incoterm

Transport costs

Value adjustments

Frequently Asked Questions About Customs Duties

See also