Customs Fundamentalsen
Customs fees
All costs linked to importation: customs duties, VAT, various taxes and customs service charges.
Customs fees
Customs fees refer to all costs borne by the importer when goods enter a customs territory. They include official taxes and service fees.
Components of customs fees
- Customs duties: calculated on the customs value according to the TARIC code
- Import VAT: applied to the customs value + customs duties (20% in France, normal rate)
- Anti-dumping duties: where applicable, on certain products from certain origins
- Excise duties: for subject products (alcohol, tobacco, energy)
- Customs declarant fees: commission agent service fees or RDE
- Port/airport storage fees: temporary storage in bonded area
How to estimate customs fees?
To estimate customs fees, you need to know the product's HS/TARIC code, its origin, its customs value (CIF basis in the EU), and check whether there is an applicable preferential agreement. The European Commission's online TARIC database allows you to consult the applicable rates.
Customs fees for individuals
Shipments between individuals benefit from an excess of 45 EUR. For online purchases, shipments worth more than 150 EUR are subject to customs duties, and VAT applies from the first euro (unless the seller uses IOSS).