When goods arrive from outside the European Union they must be cleared through customs before they can be sold. The cost is not one number but the sum of several items, and it pays to know it before you order.

What the cost is made of

  • Customs duty: a percentage of the customs value. It depends on the TARIC code and country of origin and can range from 0% to high rates.
  • Special duties: some products and countries carry anti-dumping or countervailing duties that can be far higher than the normal rate.
  • Import VAT: 24% in Greece (or a reduced rate where it applies) on the value plus duty. For businesses under the normal VAT regime it is usually deductible.
  • Port or airport charges: unloading, storage, possible inspection.
  • Customs broker fee and transport to the final destination.

Customs value

Duty is calculated on the CIF value: the price of the goods plus freight and insurance to the EU border. That is why shipping costs also affect the duty.

Worked example

An indicative example with a 4% duty rate:

  • Value of goods: €10,000
  • Freight and insurance to Piraeus: €1,600
  • Customs value (CIF): €11,600
  • Duty at 4%: €464
  • VAT base: 11,600 + 464 = €12,064
  • VAT at 24%: €2,895.36

Costs up to the first destination in Greece are usually added to the VAT base too, so the real figure is slightly higher. The exact calculation is always done for the specific product.

Documents you need

  • Commercial invoice and packing list
  • Transport document: B/L for sea, AWB for air
  • The importer's EORI number
  • Certificate of origin, where it gives a reduced duty
  • Conformity documents (e.g. CE declaration of conformity) for products that require them

Common mistakes

  • Wrong tariff code: leads to fines or overpaid duty.
  • Under-valued invoices: this is an offence and customs can challenge it.
  • Products without CE marking or importer details: they can be held at the border.

Before any order we can estimate your landed cost, so you know your margin from the start.