EU Import Duty: How TARIC Measures Set What You Pay

EU import duty is not one number per product. It is the result of the TARIC code, the country of origin, the date of import and the customs value, put through a set of measures that can raise or lower the rate. Get any of those wrong and the bill changes. This guide shows how the pieces fit together, from the duty in the Combined Nomenclature to import VAT, with a worked example.

It is written for importers, customs brokers and e-commerce sellers bringing goods into the European Union. Rules come from the Union Customs Code (UCC), the VAT Directive and DG TAXUD's TARIC pages, checked in October 2026. Rates and measures change, so treat every figure here as dated.

Start with the code: why the TARIC code drives the duty

Article 56 of the UCC says that import duty is based on the Common Customs Tariff, which comprises the Combined Nomenclature, the conventional or autonomous duty rates, tariff preferences, suspensions and other measures. TARIC, the EU's integrated tariff, brings all of these together for each 10-digit code. DG TAXUD lists its contents as tariff measures, agricultural measures, trade defence measures and prohibitions and restrictions.

So the first step to a correct duty is a correct code. If you are not sure of yours, see how to find a TARIC code.

Step 1: The customs value

Most EU duties are ad valorem: a percentage of the customs value.

• Transaction value first. Article 70 UCC makes the primary basis "the price actually paid or payable for the goods when sold for export to the customs territory of the Union", adjusted where needed.
• Add transport and insurance to the EU border. Article 71(1)(e) UCC adds the cost of transport and insurance, and loading and handling charges, "up to the place where goods are brought into the customs territory of the Union". In practice, this means a CIF-type value at the EU frontier.
• Other additions. Article 71 also adds items such as certain commissions, royalties and assists when they are not already in the price.

If you buy on FOB or EXW terms, the freight and insurance to the EU must be added before applying the rate.

Step 2: The third-country duty

Every CN code carries a conventional rate of duty, shown in the annual CN regulation and in TARIC as the "third country duty". It applies to goods of any origin unless a lower rate applies. Examples from the CN 2026:

Some lines carry specific duties (an amount per unit of weight or quantity) or compound duties (a percentage plus a specific amount), common in agricultural chapters.

Step 3: Preferences, suspensions and quotas

TARIC then shows the measures that can lower the rate for your origin.

• Tariff preferences. Free trade agreements and the EU's Generalised Scheme of Preferences (GSP) give reduced or zero rates for goods originating in specific countries. For heading 6109, the TARIC data we checked in October 2026 showed a 0% preference for Viet Nam, among other origins.
• Preferential tariff quotas. A reduced rate for a limited quantity, allocated first come, first served or by licence.
• Autonomous suspensions. Temporary reductions, usually for inputs not produced in sufficient quantity in the EU, sometimes subject to end-use controls.

A preference applies only if the goods meet the rules of origin and you hold valid proof of origin. Origin and classification are separate tests, and a code change can affect both; see country of origin vs HS code.

Step 4: Trade defence and additional duties

Some measures raise the duty for specific origins.

• Anti-dumping and countervailing duties. These apply to listed products from listed countries, often at different rates per exporting company. TARIC identifies the company through a four-character additional code, and goods from producers not named in the measure pay the residual rate.
• Safeguard measures and other additional duties can also apply by origin.

These duties come on top of the third-country or preferential duty. Because they often target a narrow product definition, the 9th and 10th TARIC digits and the additional code matter here more than anywhere else.

Step 5: Prohibitions, restrictions and controls

TARIC also lists non-tariff measures for each code, such as licences, certificates, veterinary or phytosanitary checks and sanctions. They appear as conditions with document codes that must be quoted on the declaration. They do not change the duty, but they can stop the goods.

Step 6: Import VAT and excise

TARIC does not include VAT or excise. DG TAXUD states this explicitly. Import VAT is charged by the member state of import:

• Article 85 of the VAT Directive sets the taxable amount at the customs value.
• Article 86 adds taxes, duties, levies and other charges due by reason of importation, excluding the VAT itself, and incidental expenses such as commission, packing, transport and insurance up to the first place of destination in the member state.

So import VAT is calculated on a base that already includes the customs duty. The rate depends on the member state and the goods. Excise applies to alcohol, tobacco and energy products under national rules.

The 2026 change for low-value consignments

Until mid-2026, goods in consignments worth up to EUR 150 were relieved of customs duty. Council Regulation (EU) 2026/382 deleted that relief and introduced a temporary customs duty of EUR 3 per item, applying from 1 July 2026 until 1 July 2028. The Commission's DG TAXUD published guidance and implementing rules in June 2026. According to that guidance:

• the duty covers goods in consignments up to EUR 150 sold in distance sales, such as e-commerce sales to consumers, regardless of the VAT scheme (IOSS, special arrangements or standard VAT);
• goods benefiting from preferential trade agreements or customs union measures are excluded, provided VAT was not collected through IOSS and they are declared on a standard (H1) declaration;
• it is charged per item, not per parcel, and items are counted by tariff classification rather than quantity. The Commission's own example: five T-shirts in one consignment pay EUR 3, while one T-shirt and one watch pay EUR 6;
• the declarant, normally the seller or importer, pays it.

After 1 July 2028, when the EU Customs Data Hub for e-commerce is due to be operational, the normal tariff is to apply according to each good's classification. For e-commerce sellers, a correct code now matters even for small parcels.

Worked example: cotton T-shirts from Viet Nam

The figures below are illustrative, using rates from the TARIC data checked in October 2026. They are not a quote.

1. Code: men's knitted cotton T-shirts, TARIC 6109 10 00 10.
2. Customs value: invoice price FOB EUR 9,200 plus sea freight and insurance to the EU port EUR 800 gives EUR 10,000.
3. Third-country duty: 12% of EUR 10,000 is EUR 1,200.
4. Preference: the TARIC data shows 0% for origin Viet Nam under the EU-Viet Nam agreement. If the goods meet the rules of origin and you hold valid proof, duty is EUR 0.
5. Import VAT base: customs value plus duty plus incidental costs to the first destination in the member state. Apply the national VAT rate to that base.

The difference between steps 3 and 4 is the value of getting origin right. The difference between 6109 and a wrong heading can be larger still. For the US side of the same garment, see HTS vs TARIC.

How HTS Pilot handles EU duty

For the EU market, HTS Pilot stores TARIC measures and inherits them down the tree: third-country duty, preferences by origin and country group with exclusions, tariff quotas, suspensions, additional duties, anti-dumping and countervailing duties, and import controls. Its duty estimate uses the CIF value in EUR, picks the most favourable applicable rate with a proof-of-origin warning for preferences, adds origin-specific additional duties and reports anti-dumping ranges. Import VAT and excise are not included. Estimates and code proposals are suggestions for reference, not official decisions; see what HTS Pilot covers.

Key takeaways

• EU import duty depends on four inputs: the TARIC code, the origin, the date and the customs value.
• The customs value is normally the transaction value plus transport and insurance to the EU border.
• TARIC layers preferences, quotas, suspensions, anti-dumping duties and controls on top of the CN duty.
• Preferences need the rules of origin to be met and valid proof of origin.
• Import VAT is charged on the customs value plus duty and incidental costs; TARIC does not show VAT.
• From 1 July 2026 to 1 July 2028, a EUR 3 duty per item, counted by tariff classification, applies to distance sales in consignments up to EUR 150.

Frequently asked questions

How is EU import duty calculated?

For an ad valorem duty, EU import duty is the duty rate applied to the customs value. The customs value is normally the transaction value, adjusted to include transport and insurance up to the place where the goods enter the EU. The rate comes from the TARIC measures for the goods code, the country of origin and the date. Some goods carry specific or compound duties instead.

Is import VAT charged on top of customs duty?

Yes. Under Articles 85 and 86 of the VAT Directive, the taxable amount for import VAT is the customs value plus taxes, duties and other charges due on importation, plus incidental costs such as transport and insurance to the first place of destination in the member state. The VAT rate is set nationally and is not shown in TARIC.

What happened to the EUR 150 duty exemption?

Council Regulation (EU) 2026/382 deleted the customs duty relief for consignments worth up to EUR 150. From 1 July 2026 until 1 July 2028, a temporary duty of EUR 3 per item applies instead. The Commission's guidance says it covers distance sales in such consignments regardless of the VAT scheme used, and counts items by tariff classification, not by quantity or by parcel.

Do preferential rates apply automatically?

No. A tariff preference shown in TARIC applies only if the goods meet the rules of origin of the agreement or scheme and the importer can support the claim with valid proof of origin. If the claim fails at a later check, customs can recover the difference from the third-country duty, so the origin evidence must be kept with the entry records.

Sources

The official texts and pages this article relies on. Check them for the current version before you act.

1. European Commission, DG TAXUD: TARIC, the integrated tariff of the EU taxation-customs.ec.europa.eu
2. Regulation (EU) No 952/2013 laying down the Union Customs Code, Articles 56, 70 and 71 (EUR-Lex) eur-lex.europa.eu
3. Council Directive 2006/112/EC on the common system of VAT, Articles 85 and 86 (EUR-Lex) eur-lex.europa.eu
4. Council Regulation (EU) 2026/382 eliminating the threshold-based customs duty relief (EUR-Lex) eur-lex.europa.eu
5. European Commission, DG TAXUD: Guidance and legal text on the temporary flat fee on low-value imports taxation-customs.ec.europa.eu
6. Commission Implementing Regulation (EU) 2025/1926, Combined Nomenclature 2026 (EUR-Lex) eur-lex.europa.eu
7. European Commission: TARIC consultation ec.europa.eu

This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.