EU Import VAT Rates by Country (2026)

Key import VAT rules

De minimis — the €150 threshold
Goods entering the EU with a customs (CIF) value of €150 or less are exempt from customs duty. However, import VAT applies to ALL consignments regardless of value — the old €22 VAT exemption was abolished on 1 July 2021. Every shipment, no matter how small, is subject to import VAT at the destination country's rate.

IOSS — Import One-Stop Shop
Non-EU sellers shipping goods valued at €150 or less directly to EU consumers can register for the IOSS scheme. Under IOSS, VAT is collected at checkout and remitted to EU authorities monthly through a single filing. The shipment then clears customs VAT-free at the border, making delivery faster. For B2C e-commerce, not being registered for IOSS means your customers face an import VAT demand on delivery — a major cause of cart abandonment and failed deliveries.

Business reclaim
VAT-registered businesses importing goods for business use can reclaim import VAT as input tax on their VAT return in the destination EU country. This makes import VAT a cash-flow cost rather than a permanent expense. To reclaim, you need the customs entry document (Single Administrative Document / SAD, or equivalent electronic declaration) as evidence of the VAT paid.

Deferred import VAT accounting
Several EU countries — including the Netherlands, Belgium, and Ireland — allow frequent importers to account for import VAT on their VAT return rather than paying it at the border. This requires a deferment account or licence and significantly improves cash flow for businesses importing regularly.

Customs duty vs. import VAT
Customs duty and import VAT are separate charges. Duty is set at EU level by the Common Customs Tariff (same rate across all 27 member states for the same product and origin country). Import VAT is set at member state level and varies by destination. Duty is not usually recoverable by businesses. Import VAT is recoverable by VAT-registered businesses.

Worked example

Goods worth €1,000 shipped from China to Germany, with €80 shipping and €10 insurance. Product: clothing (12% duty).

• CIF value = €1,000 + €80 + €10 = €1,090
• Customs duty = €1,090 × 12% = €130.80
• Import VAT base = €1,090 + €130.80 = €1,220.80
• Import VAT (Germany 19%) = €1,220.80 × 19% = €231.95
• Total landed cost = €1,090 + €130.80 + €231.95 = €1,452.75

A VAT-registered German importer can reclaim the €231.95 import VAT, making their effective landed cost €1,220.80. A non-registered importer pays the full €1,452.75.

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Country-specific import VAT notes

While import VAT rates are straightforward (always the standard rate), some country-specific considerations apply:

• Netherlands: A popular EU entry point for international shipments. Article 23 licence allows import VAT deferral for licensed importers — widely used by logistics companies and frequent importers.
• Belgium: Antwerp is the EU's largest port. Belgian fiscal representation is available for non-EU businesses importing through Belgium.
• Ireland: Goods entering via Ireland from outside the EU can be moved to other EU member states under customs suspension (T1 procedure) before import VAT is triggered at the final destination.
• Germany: Frankfurt and Hamburg are major import hubs. Import VAT must be paid to the customs office; reclaim is via the periodic VAT return (Umsatzsteuererklärung).
• France: France offers a system of reverse-charging import VAT directly on the VAT return for VAT-registered importers, simplifying cash flow.

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