Understanding national variations across EU member states
While the European Union operates as a customs union with common external tariffs and customs procedures, individual member states still maintain their own national customs administrations, VAT systems, and certain regulatory requirements. Understanding these national variations can be important for choosing your import strategy and ensuring full compliance.
Once goods have cleared customs and are in free circulation in any EU member state, they can move freely throughout the EU without further customs formalities. This means you can import through one country and distribute across the entire EU market. However, VAT obligations may arise in countries where you make sales, and some national regulations apply regardless of where goods first entered the EU.
This guide provides an overview of key considerations for importing through major EU countries. Each section highlights the national customs authority, VAT rates, popular ports, and any special considerations for that country.
Customs Authority: Zoll (German Customs)
Standard VAT Rate: 19%
Reduced VAT Rate: 7%
Major Ports: Hamburg, Bremen, Bremerhaven
Germany is the EU's largest economy and a major gateway for imports. Hamburg is Europe's third-largest container port. Germany offers efficient customs clearance procedures and is well-suited for distributing throughout Central Europe. The country has a strong network of customs warehouses and free zones. German customs are known for thorough compliance checks, so accurate documentation is essential.
Customs Authority: Douane (Dutch Customs)
Standard VAT Rate: 21%
Reduced VAT Rate: 9%
Major Ports: Rotterdam, Amsterdam, Schiphol Airport
The Netherlands, particularly Rotterdam, is Europe's largest and busiest port, handling over 400 million tons of cargo annually. The country is known for efficient customs procedures and offers favorable VAT arrangements through Article 23 licenses, which allow qualified importers to defer import VAT to their periodic VAT return rather than paying at import. This makes the Netherlands particularly attractive for businesses seeking to optimize cash flow.
Customs Authority: Douane (Belgian Customs)
Standard VAT Rate: 21%
Reduced VAT Rates: 6%, 12%
Major Ports: Antwerp, Zeebrugge
Antwerp is Europe's second-largest port and a major hub for chemical and pharmaceutical imports. Belgium offers efficient multimodal connections to France, Germany, and beyond. The country has a well-developed customs infrastructure and various free zones and customs warehouses. Belgian customs procedures are generally efficient, and the country serves as a strategic gateway to western European markets.
Customs Authority: Douanes (French Customs)
Standard VAT Rate: 20%
Reduced VAT Rates: 5.5%, 10%
Major Ports: Le Havre, Marseille, Dunkirk
France offers access to both Atlantic and Mediterranean shipping routes. Le Havre is a major Atlantic port, while Marseille serves Mediterranean trade routes. France has implemented the AI2 procedure allowing import VAT deferment for authorized importers. The country's extensive transport infrastructure provides good connections throughout Europe. French customs documentation requirements can be stringent, so working with experienced customs agents is advisable.
Customs Authority: Agencia Tributaria (Tax Agency)
Standard VAT Rate: 21%
Reduced VAT Rates: 4%, 10%
Major Ports: Barcelona, Valencia, Algeciras
Spain's Mediterranean ports provide excellent access for goods from Asia via the Suez Canal route. Valencia is one of Europe's busiest container ports. Spain is a good entry point for goods destined for the Iberian Peninsula and southwestern Europe. The country has special tax territories in the Canary Islands, Ceuta, and Melilla with different customs arrangements.
Customs Authority: Agenzia delle Dogane e dei Monopoli
Standard VAT Rate: 22%
Reduced VAT Rates: 4%, 5%, 10%
Major Ports: Genoa, La Spezia, Trieste
Italy's northern ports serve as gateways to southern and central Europe. Genoa is a major Mediterranean container port with good rail connections to Switzerland, Germany, and beyond. Italy has various free zones and bonded warehouse facilities. Italian customs procedures can sometimes be slower than northern European countries, so allow adequate clearance time.
Customs Authority: Krajowa Administracja Skarbowa (KAS)
Standard VAT Rate: 23%
Reduced VAT Rates: 5%, 8%
Major Ports: Gdańsk, Gdynia, Szczecin
Poland is an increasingly important gateway for trade with Central and Eastern Europe. The Port of Gdańsk has grown significantly and offers competitive handling costs. Poland provides good land connections to Germany, the Czech Republic, Slovakia, and beyond. Operating costs in Poland are generally lower than in Western European countries, making it an attractive option for cost-conscious importers.
Customs Authority: Revenue (Irish Tax and Customs)
Standard VAT Rate: 23%
Reduced VAT Rates: 9%, 13.5%
Major Ports: Dublin, Cork
Ireland serves as an Atlantic gateway and has become increasingly important following Brexit for maintaining EU access. The country offers postponed VAT accounting for imports. Ireland is home to many multinational companies and has a strong logistics sector. For goods from North America, Irish ports can offer shorter shipping times than continental European ports.
When selecting where to import goods into the EU, consider these factors:
For more information on customs compliance across the EU, explore our customs duties guide, VAT rates comparison, and frequently asked questions.
