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FrançaiseEU country / Territories related with EU countries
The tables below provide a list of the EU countries and certain territories where the EU rules regulating customs, VAT and excise apply or not apply.
EU country / Territories related with EU countries | Territory of the EU | Customs rules apply | VAT rules apply | Excise rules apply |
Austria | yes | yes | yes | yes |
Belgium | yes | yes | yes | yes |
Bulgaria | yes | yes | yes | yes |
Croatia | yes | yes | yes | yes |
Cyprus1 | yes | yes | yes | yes |
Czech Republic | yes | yes | yes | yes |
Denmark | yes | yes | yes | yes |
Denmark / Faroe Islands | no | no | no | no |
Denmark / Greenland | no | no | no | no |
Estonia | yes | yes | yes | yes |
Finland | yes | yes | yes | yes |
Finland / The Åland Islands | yes | yes | no | no |
France | yes | yes | yes | yes |
France / French overseas territories | no | no | no | no |
France / Guadeloupe, French Guiana, Martinique, Réunion, Mayotte, Saint-Martin | yes | yes | no | no |
Germany | yes | yes | yes | yes |
Germany / The Island of Heligoland | yes | no | no | no |
Germany / The territory of Büsingen | yes | no | no | no |
Greece | yes | yes | yes | yes |
Greece / Mount Athos | yes | yes | no | yes |
Hungary | yes | yes | yes | yes |
Ireland | yes | yes | yes | yes |
Italy | yes | yes | yes | yes |
Italy / Livigno | yes | no | no | no |
Italy / Campione d'Italia | yes | yes | no | yes |
Italy / The Italian waters of Lake Lugano | yes | yes | no | yes |
Latvia | yes | yes | yes | yes |
Lithuania | yes | yes | yes | yes |
Luxembourg | yes | yes | yes | yes |
Malta | yes | yes | yes | yes |
Netherlands | yes | yes | yes | yes |
Netherlands / Netherlands Antilles | no | no | no | no |
Poland | yes | yes | yes | yes |
Portugal | yes | yes | yes | yes |
Portugal / Azores | yes | yes | yes | yes |
Portugal / Madeira | yes | yes | yes | yes |
Romania | yes | yes | yes | yes |
Slovakia | yes | yes | yes | yes |
Slovenia | yes | yes | yes | yes |
Spainiiiiii | yes | yes | yes | yes |
Spain / Ceuta | yes | no | no | no |
Spain / Melilla | yes | no | no | no |
Spain / The Canary Islands | yes | yes | no | no |
Sweden | yes | yes | yes | yes |
Other countries or territories
Other countries or territories | Specific rules | EU Treaties | Customs | VAT | Excise |
Monaco | Treated as territory of France for customs, VAT and excise purposes | no | yes | yes3 | yes3 |
San-Marino | Treated as territory of Italy for customs and excise purposes | no | yes | no | yes3 |
UK Sovereign Base Areas of Akrotiri and Dhekelia | Treated as territory of Cyprus for customs, VAT and excise purposes | no4 | yes | yes3 | yes3 |
Gibraltar | ... | no | no | no | no |
Andorra | ... | no | no | no | no |
Vatican City | ... | no | no | no | no |
Northern Ireland | Treated as territory of the EU for customs, VAT (for goods only) and excise purposes | no | yes | Partly goods only | yes |
EU territories not covered by EU VAT rules
Which VAT applies to goods arriving from EU territories not covered by EU VAT rules?
Goods in free circulation coming from these territories are subject to the import VAT of the EU country they arrive in.
This is because EU countries are obliged to treat goods from these territories the same as goods coming from outside the EU.
(Articles 274-277VAT Directive
Which VAT applies to goods leaving to EU territories not covered by EU VAT rules?
Goods leaving to these these territories are subject to the export formalities and for VAT purposes are considered as transported outside the EU territory.
(Article 278-280VAT Directive
Which VAT rules apply in the territories not covered by EU rules?
In these territories, national rules apply: EU country may choose not to apply any VAT, to apply different VAT rates under different conditions than in the rest of its territory or to apply the same VAT rates as in the rest of its territory.
Which VAT rules apply inNorthern Ireland?
See under tab ‘Withdrawal Agreement’ on the following web page: EU-UK: A new relationship
To assist businesses, the Commission has published detailed guidelines on a wide range of specific topics. In the area of customs, VAT and excise, the relevant guidelines can be found below:
Value added tax (VAT) – goodsValue added tax (VAT) – servicesCustoms including preferential origin
- Annex - Business Export Scenarios
- Use of GB and XI geonomenclature codes
The full list of readiness notices is available here.
Consequences of Brexit | European Commission
1 As defined in the provisions of the 2003 Act of Accession.
2 EU Treaties apply to a limited extent as set out in Article 355(5)(c) TFEU.
3 Rules only apply for transactions to and from these countries or territories.
4 EU Treaties apply to a limited extent as set out in Article 355(5)(b) TFEU.
Source: 
Customs and Import Tax:
The tables below provide a list of countries, there ISO codes and Import Tax rate. All statements without guarantee! Please check your country's current import Tax rate.
| Country | ISO code | Tax rate | Tax de minimis |
Albania | AL | 20% | 100 USD |
Algeria | DZ | 19% | 50000 DZD |
American Samoa | AS | 10% | 0 USD |
Andorra | AD | 4.50% | 0 EUR |
Angola | AO | 14% | 100 USD |
Anguilla | AI | 13% | 0 XCD |
Antigua & Barbuda | AG | 15% | 0 USD |
Argentina | AR | 21% | 25 USD |
Armenia | AM | 20% | 300 USD |
Aruba | AW | 7% | 0 USD |
Australia | AU | 10% | 1000 AUD |
Austria | AT | 20% | 0 EUR |
Azerbaijan | AZ | 18% | yes0 USD |
Bahamas | BS | 12% | 0 USD |
Bahrain | BH | 12% | 0 BHD |
Bangladesh | BD | 15% | 0 BDT |
Barbados | BB | 17.50% | 0 BBD |
Belarus | BY | 20% | 22 EUR |
Belgium | BE | 21% | 0 EUR |
Belize | BZ | 12.50% | 0 BZD |
Benin | BJ | 18% | 50 USD |
Bermuda | BM | 0% | 0 BMD |
Bhutan | BT | 50% | 0 INR |
Bolivia | BO | 14.94% | 0 USD |
Bonaire, St.Eustatius and Saba | BQ | 8% | 100 USD |
Bosnia and Herzegovina | BA | 17% | 0 EUR |
Botswana | BW | 12% | 0 BWP |
Brazil | BR | 17-19% | 0 BRL |
Brunei Darussalam | BN | 0% | 0 BND |
Bulgaria | BG | 20% | 0 BGN |
Burkina Faso | BF | 18% | 0 USD |
Burundi | BI | 18% | 0 USD |
Cambodia | KH | 10% | 50 USD |
Cameroon | CM | 0% | 400 USD |
Canada | CA | 5% | 20 CAD |
Canada BC | CA | 7% | 20 CAD |
Canada MB | CA | 7% | 20 CAD |
Canada NB | CA | 10% | 20 CAD |
Canada NL | CA | 10 | 20 CAD |
Canada NS | CA | 10% | 20 CAD |
Canada ON | CA | 10% | 20 CAD |
Canada PE | CA | 10% | 20 CAD |
Canada QC | CA | 9.98% | 20 CAD |
Canada SK | CA | 6% | 20 CAD |
Cape Verde | CV | 15% | 200 USD |
Cayman Islands | KY | 0% | 0 USD |
Central African Republic | CF | 19% | 0 USD |
Chad | TD | 18% | 20 USD |
Chile | CL | 19% | 30 USD |
China, People's Republic of | CN | 13% | 0 CNY |
Colombia | CO | 19% | 200 USD |
Comoros | KM | 10% | 0 USD |
Congo | CG | 16% | 12 USD |
Cook Islands | CK | 0% | 0 NZD |
Costa Rica | CR | 13% | 50 USD |
Croatia | HR | 25% | 0 EUR |
Curaçao | CW | 6% | 100 USD |
Cyprus | CY | 19% | 0 EUR |
Czech Republic | CZ | 21% | 0 EUR |
Denmark | DK | 25% | 0 DKK |
Djibouti | DJ | 26% | 0 DJF |
Dominica | DM | 15% | 0 USD |
Dominican Republic | DO | 18% | 0 USD |
Ecuador | EC | 12% | 0 USD |
Egypt | EG | 15% | 0 EGP |
El Salvador | SV | 13% | 0 USD |
Equatorial Guinea | GQ | 15% | 0 USD |
Eritrea | ER | 10% | 0 USD |
Estonia | EE | 20% | 0 EUR |
Ethiopia | ET | 15% | 25 EUR |
Faroe Islands (Denmark) | FO | 25% | 80 DKK |
Fiji | FJ | 15% | 200 FJD |
Finland | FI | 24% | 0 EUR |
France | FR | 20% | 0 EUR |
French Guiana | GF | 0% | 0 EUR |
French Polynesia (Tahiti) | PF | 16% | 20,000 XPF |
Gabon | GA | 18% | 10 USD |
Gambia | GM | 15% | 100 USD |
Georgia | GE | 18% | 170 USD |
Germany | DE | 16% | 0 EUR |
Ghana | GH | 12.50% | 0 USD |
Gibraltar | GI | 0% | 0 USD |
Greece | GR | 24% | 0 EUR |
Greenland (Denmark) | GL | 0% | 80 DKK |
Grenada | GD | 15% | 0 USD |
Guadeloupe | GP | 8.50% | O EUR |
Guam | GU | 4% | 0 USD |
Guatemala | GT | 12% | 0 USD |
Guernsey | GG | 0% | 0 EUR |
Guinea | GN | 18% | 15 USD |
Guinea-Bissau | GW | 18% | 0 USD |
Guyana | GY | 14% | 0 USD |
Haiti | HT | 10% | 0 USD |
Honduras | HN | 15% | 0 USD |
Hong Kong | HK | 0% | 0 USD |
Hungary | HU | 27% | 0 EUR |
Iceland | IS | 24% | 0 ISK |
India | IN | 18-28% | 0 INR |
Indonesia | ID | 10-15% | 75 USD |
Iraq | IQ | 15% | 0 USD |
Ireland | IE | 23% | 0 EUR |
Israel | IL | 17% | 75 USD |
Italy | IT | 22% | 0 EUR |
Ivory Coast | CI | 18% | 20 USD |
Jamaica | JM | 15% | 0 USD |
Japan | JP | 10% | 10000 JPY |
Jersey | JE | 5% | 0 GBP |
Jordan | JO | 16% | 0 JOD |
Kazakhstan | KZ | 12% | 500 EUR |
Kenya | KE | 14% | 0 USD |
Kiribati | KI | 0% | 0 USD |
Korea, The Republic of | KR | 10% | 150 USD |
Kuwait | KW | 0% | 0 USD |
Kyrgyzstan | KG | 20% | 120 USD |
Laos | LA | 10% | 0 LAK |
Latvia | LV | 21% | 0 EUR |
Lebanon | LB | 11% | 0 USD |
Lesotho | LS | 14% | 0 USD |
Liberia | LR | 7% | 0 USD |
Liechtenstein | LI | 7.70% | 0 USD |
Lithuania | LT | 21% | 0 EUR |
Luxembourg | LU | 17% | 0 EUR |
Macau | MO | 0% | 0 MOP |
Macedonia | MK | 18% | 22 EUR |
Madagascar | MG | 20% | 20 USD |
Malawi | MW | 16.50% | 0 MWK |
Malaysia | MY | 10% | 0 MYR |
Maldives | MV | 0% | 0 MVR |
Mali | ML | 18% | 20 USD |
Malta | MT | 18% | 0 EUR |
Marshall Islands | MH | 10% | 0 USD |
Martinique | MQ | 8.50% | 0 EUR |
Mauritania | MR | 14% | 25 USD |
Mauritius | MR | 15% | 500 MUR |
Mayotte | YT | 0% | 0 EUR |
Mexico | MX | 16% | 50 USD |
Micronesia, Federated States of | FM | 35% | 0 USD |
Moldova | MD | 20% | 300 EUR |
Monaco | MC | 20% | 22 EUR |
Mongolia | MN | 10% | 0 MNT |
Montenegro | ME | 21% | 0 EUR |
Montserrat | MS | 15% | 0 EUR |
Morocco | MA | 20% | 30 USD |
Mozambique | MZ | 17% | 30 USD |
Myanmar | MM | 5% | 0 USD |
Namibia | NA | 15% | 0 USD |
Nepal | NP | 13% | 0 NPR |
Netherlands | NL | 21% | 0 EUR |
New Caledonia | NC | 0% | 0 USD |
New Zealand | NZ | 15% | 0 NZD |
Nicaragua | NI | 15% | 0 NIO |
Niger | NE | 21% | 0 USD |
Nigeria | NG | 5% | 0 USD |
Norfolk Island | NF | 0% | 0 USD |
Northern Mariana Islands | MP | 0% | 0 USD |
Norway | NO | 25% | 350 NOK |
Oman | OM | 0% | 0 USD |
Pakistan | PK | 17% | 0 USD |
Palau | PW | 0% | 0 USD |
Palestine | PS | 0% | 0 EGP |
Panama | PA | 7% | 100 PAB |
Papua New Guinea | PG | 10% | 25 PGK |
Paraguay | PY | 10% | 20 USD |
Peru | PE | 18% | 200 USD |
Philippines | PH | 12% | 10000 PHP |
Poland | PL | 23% | 0 EUR |
Portugal | PT | 23% | 0 EUR |
Puerto Rico | PR | 11.50% | 0 USD |
Qatar | QA | 0% | 0 QAR |
Reunion | RE | 8.50% | 22 EUR |
Romania | RO | 19% | 0 EUR |
Russia | RU | 20% | 200 EUR |
Rwanda | RW | 18.00% | 0 USD |
Samoa | WS | 0% | 0 SDG |
San Marino | SM | 22% | 0 EUR |
Saudi Arabia | SA | 15% | 0 USD |
Senegal | SN | 18% | 0 USD |
Serbia | RS | 20% | 0 RSD |
Seychelles | SC | 15% | 0 SCR |
Sierra Leone | SL | 15% | 0 USD |
Singapore | SG | 7% | 400 SGD |
Slovakia | SK | 20% | 0 EUR |
Slovenia | SI | 22% | 0 EUR |
Solomon Islands | SB | 0% | 0 USD |
South Africa | ZA | 15% | 0 ZAR |
Spain | ES | 21% | 0 EUR |
Sri Lanka | LK | 15% | 0 LKR |
St. Barthelemy | BL | 0% | 0 EUR |
St. Kitts and Nevi | KN | 17% | 0 USD |
St. Lucia | LC | 12.50% | 0 USD |
St. Maarten | MF | 5% | 0 USD |
St. Vincent | VC | 15% | 0 XCD |
Sudan | SD | 35.54% | 0 USD |
Suriname | SR | 10% | 0 XCD |
Swaziland | SZ | 14% | 0 USD |
Sweden | SE | 25% | 0 SEK |
Switzerland | CH | 7.70% | 0 CHF |
Syria | SY | 0% | 0 SYR |
Taiwan | TW | TW | 7% |
Tanzania | TZ | 18% | 0 TZS |
Thailand | TH | 7% | 1500 THB |
Timor-Leste | TL | 5% | 0 USD |
Togo | TG | 18% | 400 USD |
Tonga | TO | 15% | 0 USD |
Trinidad and Tobago | TT | 12.50% | 0 TTD |
Tunisia | TN | 19% | 0 TND |
Turkey | TR | 18% | 0 EUR |
Turkmenistan | TM | 15% | 0 USD |
Turks and Caicos Islands | TC | 0% | 0 USD |
Tuvalu | TV | 0% | 0 USD |
Uganda | UG | 18% | 0 USD |
Ukraine | UA | 20% | 0 EUR |
United Arab Emirates | AE | 5% | 0 AED |
United Kingdom | GB | 20% | 0 GBP |
United States | US | 0% | 800 USD |
Uruguay | UY | 22% | 1 USD |
Uzbekistan | UZ | 20% | 1000 USD |
Vanuatu | VU | 15% | 0 USD |
Vatican City | VA | 0% | 0 EUR |
Venezuela | VE | 16% | 100 USD |
Vietnam | VN | 10% | 0 VND |
Virgin Islands (British) | VG | 0% | 0 USD |
Virgin Islands (U.S.) | VI | 0% | 0 USD |
Wallis and Futuna | WF | 0% | 0 XPF |
Yemen | YE | 5% | 0 YER |
Zambia | ZM | 16% | 50 USD |
Zimbabwe | ZW | 15% | 10 USD |
