The import declaration may be submitted electronically or using the SAD form (Single Administrative Document). You may submit the declaration yourself, or use an authorised representative.
To make an import declaration, you must first classify the goods, i.e. determine the proper commodity code, and find out whether you need a license or special permit for import. The commodity code can be found in the customs tariff at Taric Query System Online.
Some goods are subject to special regulations, import restrictions, which you must take into consideration. Therefore, before importing it is important to find out whether such regulations apply to your goods.
Certain goods may be duty-free due to special circumstances. Goods which may be imported duty-free are usually also exempt from VAT and other tax.
When importing, the customs duty to be paid is calculated on the item´s customs value. The customs value is normally based on the price paid to the supplier when they sold the goods to the EU, the cost of transport to the EU border, and the cost of any transport insurance.
Goods originating in certain countries may in some cases be imported duty-free or with a duty reduction.
If you intend to import goods to the EU temporarily to subsequently re-export them in an unaltered state, you may use the temporary importation procedure to get relief from customs duties and VAT when importing.
Samples of goods may be imported duty-free when certain conditions are met.







