Import taxes

Definition

“Import taxes” - the term is used to define the totality of customs-administered taxes (taxes paid to customs administrations/ authorities) applied in the EU, which, in accordance with the national legislation of the EU and EU Member States, are levied on imports of goods, including customs duties, import VAT and excise duties. These taxes are distinguished by the fact that their calculation (determination of the moment of taxation, taxable value, definition of taxpayers and other tax elements) is also based on customs legislation.

Databases

The EU duty tariff applicable to a product can be found by entering the product code (eight-digit Combined Nomenclature code) in the TARIC database. VAT and excise duties are national taxes, their rates are indicated in national databases, for example, in Lithuania LITAR, in Germany EZT. A single database for all the import taxes is Access2Markets.