What are import duties that you have to pay when importing goods?
Import duties (customs duties) are taxes charged when you import goods from countries outside the European Union. They help protect the EU market against unfair or very low-priced competition and provide revenue for the EU.
Trade between EU Member States is duty-free thanks to the free movement of goods.
When do you pay import duties?
You typically pay import duties when:
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Goods are imported from a non-EU country;
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They are released for free circulation in the EU;
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No exemption or 0% rate under a trade agreement applies.
Under trade agreements, duty rates can be reduced or zero if the origin of the goods can be proven.
How are import duties calculated?
The amount of import duties depends on:
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Commodity code (HS/TARIC) – defines the duty rate;
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Country of origin – relevant for preferential duty rates;
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Customs value – usually the price of the goods plus freight and insurance up to the EU border.
In simple terms:
import duties = customs value × duty rate (%)
On top of that, you often pay import VAT and possibly other national taxes (such as excise duties), plus clearance and logistics fees.
Who is responsible for import duties?
In most cases the EU importer/consignee is responsible for paying import duties and VAT, unless the sales contract and Incoterms state otherwise. Under DDP (Delivered Duty Paid), the seller bears these costs.
How BF Global supports you
BF Global helps you to:
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classify your goods correctly and determine customs value;
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understand the total landed cost (duties, VAT, logistics);
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avoid delays through accurate customs documentation;
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choose the right Incoterms and trade setup.
This way, import duties become a manageable part of your supply chain instead of an unpleasant surprise.

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Whether you have a shipment going to Barcelona or airfreight destined for Beijing, we like to keep it personal. For you as a customer, that means contact with one employee who ensures your shipment is delivered to the right place at the right time – as agreed.
