European Union
Import VAT and GST in European Union
Taxes and government fees on import
Import VAT uses the member state’s standard rate from the Commission’s TEDB service. Reduced rates exist for some goods and are not applied automatically.
Every tax rule LandedGrid holds names its base explicitly, so tax is never computed as “price × rate”. Because duty is part of the base, tax stays unresolved while any duty component is unresolved.
What LandedGrid does not calculate for this destination
- quotas: Weekly Commission quota balances are matched by origin and period. Licence-managed, missing or stale balances are not assumed; in-quota rates remain conditional on allocation.
- taxes: Import VAT uses the member state’s standard rate from the Commission’s TEDB service. Reduced rates exist for some goods and are not applied automatically.
- excise: Excise duties are national and are not in TARIC. They are not calculated.
- regulatory: TARIC import restrictions and control measures attached to the code are listed. National rules and product legislation outside TARIC are not covered.
- TARIC data is the Commission’s monthly extraction (situation on the 1st of the month). Measures that change mid-month appear at the next extraction.
- VAT and excise are national: TARIC is never used to infer them. VAT comes from the member-state tax adapter (TEDB).
- Agricultural components (Meursing), entry-price and other composition-dependent duties are flagged for review rather than calculated.
All import rules for European Union · Calculator
This page is not submitted for search indexing: no rule data for this facet