How to calculate EU import duty and import VAT
Last updated 26 August 2026
An import duty calculator looks simple because the last step is simple. Multiply a value by a rate. The difficult part is proving that you have the right value, rate and origin before you press calculate.
EU customs duty usually starts with customs value multiplied by the applicable duty rate. Import VAT is then calculated on a broader base that can include the customs value, customs duty and certain costs to the first destination in the country of import.
The four inputs you need
- The correct commodity code. The code determines the tariff line and can also reveal anti dumping duties, quotas, licences or other measures.
- The origin of the goods. Origin can change the rate. A preference only applies when the agreement, origin rule and proof all support it.
- The customs value. This is not always the number at the bottom of the commercial invoice. Freight, insurance, assists, royalties and other adjustments may matter.
- The import VAT rules in the destination country. VAT rates and accounting arrangements are national, even though the EU VAT framework defines the taxable base.
A worked example
Imagine goods bought for €10,000. Freight and insurance to the EU border cost €800 and are not included in the invoice. The tariff rate used for this illustration is 4.7 per cent. Transport from the border to the first destination costs another €200, and the example VAT rate is 20 per cent.
| Step | Calculation | Amount |
|---|---|---|
| Customs value | €10,000 plus €800 | €10,800.00 |
| Customs duty | €10,800 multiplied by 4.7% | €507.60 |
| Import VAT base | €10,800 plus €507.60 plus €200 | €11,507.60 |
| Import VAT | €11,507.60 multiplied by 20% | €2,301.52 |
The total collected at import in this example is €2,809.12 before any broker fees, excise duty or other charges. The rates are illustrative. They are not a tariff quote for a real product or country.
Why two calculators give different answers
Most calculator disagreements come from the inputs, not the arithmetic. One tool may use a six digit HS code while the declaration needs the full EU code. Another may assume ordinary third country duty while the goods qualify for preference. Freight may be included twice, or not at all. An additional trade remedy can also be missed if the tool only returns a headline tariff rate.
There is another practical distinction. Import VAT may be recoverable by a VAT registered business, subject to the local rules and evidence. Customs duty normally becomes a cost. A cash flow estimate should not quietly present both amounts as the same kind of expense.
A sensible calculation record
- Record the commodity code, origin and declaration date.
- Save the TARIC measures and rates that applied on that date.
- Show how the customs value was built from invoice and cost records.
- Keep preference evidence separate from the origin statement.
- Show the import VAT base and rate separately from customs duty.
- Flag estimates and missing evidence instead of hiding them.
Official sources
- European Commission: calculation of customs duties
- European Commission: EU Customs Tariff database
- European Commission: taxable amount for import VAT
This example explains the method. A real calculation can change because of the product, origin, valuation method, trade measures, reliefs, national VAT rules and evidence held.