Find HS codes, tariff rates, and import duties for European Union trade.
The European Union operates one of the world's largest customs unions, facilitating trade worth over €4 trillion annually. Whether you're an importer, exporter, customs broker, or ecommerce seller, understanding EU customs regulations is essential for successful international trade. This comprehensive guide covers everything you need to know about customs lookup, HS codes, tariff classifications, and import procedures in the European Union.
The Harmonized System (HS) is an internationally standardized system of names and numbers used to classify traded products. Developed and maintained by the World Customs Organization (WCO), HS codes are used by more than 200 countries and economies as the basis for their customs tariffs and international trade statistics. In the EU, these codes form the foundation of the TARIC (Integrated Tariff of the European Communities) system.
Every product that crosses international borders must be assigned an HS code. These codes determine the applicable duty rates, regulatory requirements, trade agreement eligibility, and statistical reporting obligations. Getting your HS code right is crucial because incorrect classification can lead to overpaying duties, shipment delays, penalties, or even seizure of goods by customs authorities.
HS codes are structured hierarchically. The first two digits identify the chapter (broad product categories like "Dairy products" or "Electrical machinery"). The first four digits form the heading, providing more specific product identification. The full six-digit code is the subheading, which is internationally harmonized. Beyond six digits, countries add their own extensions for additional specificity. The EU uses an eight-digit Combined Nomenclature (CN) code, while the TARIC system extends this to ten digits for the most precise classification.
TARIC stands for "Tarif Intégré de la Communauté" or Integrated Tariff of the European Communities. It is the EU's online customs tariff database that integrates all measures relating to EU customs tariff, commercial policy, and agricultural legislation. TARIC ensures uniform application of customs measures throughout the 27 EU member states, providing a level playing field for all importers regardless of which EU port of entry they use.
The TARIC database contains the ten-digit commodity codes with their associated duty rates, preferential tariffs (reduced rates under trade agreements), anti-dumping duties, quotas, surveillance measures, and regulatory requirements. Updated daily, TARIC reflects all current EU legislation affecting imports. For customs agents and importers, consulting TARIC is an essential step before finalizing any shipment to ensure accurate duty calculation and compliance with all applicable regulations.
Import duties are taxes levied on goods when they enter the EU customs territory. The duty amount depends on several factors including the customs value of the goods, the HS/TARIC classification, and the country of origin. Understanding how duties are calculated helps importers accurately forecast costs and remain competitive in their pricing strategies.
Most EU import duties are calculated "ad valorem," meaning they are a percentage of the customs value. The customs value typically includes the cost of the goods, insurance, and freight (CIF) to the EU port of entry. Some products, particularly agricultural goods, may have specific duties based on weight, volume, or quantity rather than value. Mixed duties combining both methods also exist for certain categories.
Preferential duty rates apply when goods originate from countries with which the EU has free trade agreements. These rates can be significantly lower than standard rates—often zero. However, to benefit from preferential rates, importers must prove origin through certificates or declarations and meet the specific rules of origin outlined in each trade agreement.
In addition to customs duties, most goods imported into the EU are subject to Value Added Tax (VAT). Import VAT is charged at the destination country's standard or reduced rate and is calculated on the customs value plus any duties and other charges. VAT rates vary significantly across EU member states, ranging from 17% in Luxembourg to 27% in Hungary for standard rates.
Unlike customs duties which are kept by the EU (as part of its "own resources"), import VAT is collected by member states as regular VAT revenue. Registered businesses can typically reclaim import VAT as input tax, making it a cash-flow consideration rather than a final cost. However, for private consumers and unregistered entities, import VAT represents an actual additional expense on top of duties.
Search and browse the complete Harmonized System nomenclature to find the correct classification for your products.
Explore HS Codes →Compare VAT rates across all 27 EU member states for accurate landed cost calculations.
View VAT Rates →Learn how customs duties are calculated and find strategies to minimize your duty liability legally.
Read the Guide →Understand how to use the official EU TARIC system for comprehensive tariff and trade policy information.
TARIC Guide →The EU offers several special customs procedures that can provide significant benefits for businesses. These include customs warehousing, inward processing, outward processing, temporary admission, and end-use relief. Each procedure serves specific commercial purposes and can reduce or defer customs obligations when used correctly.
Customs warehousing allows goods to be stored indefinitely without paying duties or VAT until they are released for free circulation. Inward processing suspends duties on goods imported for processing and re-export, making EU manufacturers more competitive globally. Understanding which procedures apply to your business model can provide substantial cost advantages.
Importers frequently encounter challenges with customs classification, valuation disputes, origin determination, and documentation requirements. Classification errors are among the most common issues, often resulting from misunderstanding the HS nomenclature rules or attempting to classify complex composite goods. When in doubt, traders can request Binding Tariff Information (BTI) rulings from EU customs authorities to obtain legally binding classification decisions valid throughout the EU for three years.
Documentation errors cause significant shipment delays. Essential documents include commercial invoices, packing lists, bills of lading or airway bills, certificates of origin, and any product-specific certificates or licenses. Ensuring all documentation is accurate, complete, and consistent prevents customs holds and potential penalties.
Since Brexit took effect on January 1, 2021, the United Kingdom is no longer part of the EU customs union. Trade between the UK and EU now requires full customs formalities, including declarations, duty payments (unless goods qualify under the Trade and Cooperation Agreement), and compliance with EU import regulations. This represents a significant change for businesses that previously enjoyed frictionless trade within the single market.
The EU-UK Trade and Cooperation Agreement provides for zero tariffs and zero quotas on goods meeting the agreement's rules of origin. However, traders must prove origin and complete customs documentation. The agreement also covers cooperation on customs matters, mutual recognition of Authorized Economic Operator (AEO) programs, and provisions for minimizing trade disruption where possible.
Accurate customs compliance begins with proper research and classification. Use our guides and resources to understand HS codes, calculate your potential duty liability, and ensure your goods meet all EU regulatory requirements. For official determinations and detailed tariff data, always refer to the official TARIC database maintained by the European Commission.
