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Importing into the EU: TARIC, anti-dumping and import VAT

EU duty comes from the 10-digit TARIC code and is charged on the customs value. Anti-dumping measures on Chinese goods can be much larger than the duty. Import VAT is national and is not in TARIC.

What you need

An EORI number, commercial invoice, packing list, transport document, and any certificate the measure requires.

How the duty is calculated

  1. Customs value, usually CIF to the EU border.
  2. Third-country duty for the 10-digit code.
  3. Origin-specific measures for China: anti-dumping, countervailing, safeguards.
  4. Import VAT at the rate of the member state, on value plus duty.

Sources

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