All EU member states apply the same common customs tariff (CCT). Under the CCT, different rates of duty apply to different products, depending on their nature, source or origin and their economic sensitivity.
Tax base and tax rates
Import duty is the most common tax on imports and is calculated on the basis of:
- the classification of the goods for the purposes of the EU common customs tariff;
- the source or origin of the goods;
- their value.
Reduced or zero rate
Products from countries with which the EU has concluded a free trade agreement are subject to import duty at a reduced or zero rate.
Special rates for products from developing countries
Under the Generalised System of Preferences, some goods imported from developing countries are subject to import duty at a reduced or zero rate. To claim the reduced or zero rate, it is usually necessary to be able to show a certificate of origin form or invoice declaration.