In short: when goods from China enter the European Union, they must be declared to customs. Depending on the product, customs duties may apply, and import VAT is due. The amount depends on the product's customs code (HS code), its origin and its value. Official rates can be found in the European TARIC database. For a specific case, a freight forwarder or an accountant will confirm what applies to you.
This article explains the principles. It deliberately gives no rates: they depend on each product and can change.
1. The customs declaration
All imported goods must be declared to customs. The declaration states, among other things, what the product is (through its HS code), its origin, its value and the importer. It is often handled by a freight forwarder or a customs broker.
2. The HS code: the key to everything
The HS code (Harmonized System) classifies every product in an international nomenclature. It determines:
- whether customs duties apply, and which ones;
- any specific rules (standards, licences, special measures).
A wrong code can lead to unexpected costs or penalties. See our dedicated article: HS code: how to find the right one for your products.
3. Customs duties
Customs duties are set at European Union level and are the same in all member states. They are most often calculated as a percentage of the customs value of the goods. Some products carry no duty; others may be subject to specific measures depending on their origin.
4. Import VAT
VAT is due on import, generally on the value of the goods plus freight and customs duties. VAT rates are set by each country (Belgium, France…).
For a VAT-registered business, import VAT is usually deductible under national rules, and some schemes avoid having to pay it upfront. Your accountant will tell you what applies to your business.
5. Who pays, and who handles it?
It depends on the Incoterm:
- under FOB or CIF, customs clearance on arrival is your responsibility;
- under DDP (delivered duty paid), the seller or its partner handles it and pays the duties and taxes for you.
6. Where to find official information
- TARIC: the European Union database showing the measures that apply to each product code.
- Access2Markets: the European Commission's tool for importers.
- Belgian customs (FPS Finance) and French customs (douane.gouv.fr): national procedures and VAT.
Frequently asked questions
Are customs duties the same in Belgium and France? Yes, they are set at European level. VAT rates and some procedures, however, are national.
Do I need a special number to import? Businesses importing into the EU generally need an EORI number. Your customs authority will tell you how to get one.
Sources and useful links
- TARIC database: ec.europa.eu/taxation_customs
- Access2Markets: trade.ec.europa.eu/access-to-markets
- Belgian customs: finances.belgium.be — French customs: douane.gouv.fr
General information, for guidance only. No rates are given in this article: for your specific situation, check official sources, your freight forwarder or your accountant, or contact us.
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