The United States of America is the world’s largest economy that offers good quality products. The import of goods means fulfilling a lot of formalities, in particular the payment of customs duties. You should get familiar with the applicable duty rates for a given product before starting the import procedure. How much are the tariffs on imports from the USA?
Where to check the duty rates?
If you import goods, you have to pay customs duties and VAT (value-added tax). If you import to a Member State of the European Union, the customs rates in your destination country are the same as in the whole EU. However, it should be noted that the VAT rate differs. Custom codes and customs rates for all EU countries are available in the TARIC – Integrated Tariff of the European Communities. Every EU Member State should have its tariff system, that provides the VAT rates and the excise duties. The systems are regularly updated, and they usually contain information on import restrictions and possible anti-dumping duties.
Apart from tariffs and import restrictions, in the tariff system you can find out if certificates are required for the product to be placed on the market. Examples of such products are specimens of fauna and flora, works of art, and medical supplies.
If you are looking for a duty rate for a specific product, enter the custom code or product name in the tariff system’s search engine.
How much are the tariffs on imports from the USA?
The duty is calculated on the basis of the customs value, i.e., the good’s value and transport costs. Duty rates range from zero to several dozen percent. Those for products imported from the United States are under Erga Omnes (for all countries of the world) in each product position. However, it is worth checking the list to the end to see if there is an anti-dumping duty imposed on the product from the US.
The list below contains examples of customs duties:
- Natural pearls (7101 10 00 00) – 0%
- Carriages for disabled persons not mechanically propelled (8713 10 00 00) – 0%
- Garden umbrellas (6601 10 00 00) – 4.7%
- Electrically operated wall clocks (9105 21 00 00) – 4.7%
- Wool suits (6103 10 10 00) – 12%
- Ankle-covering waterproof shoes (6401 92 90 00) – 17%
Customs duties do not apply to consignments below EUR 150, except for perfume, Eau de Toilette, tobacco, and alcohol products.
Tariffs on imports from the USA – additional duty
In some cases, additional duties are imposed on goods. The duties should be added to existing customs duties. These are primarily anti-dumping duties against producers that sell products at a very low price compared to the one on the local market. The official list of goods on which EU bodies have imposed anti-dumping duties can be found on the European Commission website. Recently, such duties have been imposed on biofuels from the United States.
Retaliation duties are another type of additional duty. Such duties are a reaction of EU bodies to the imposition of additional duties by another country on specific goods. In 2020, the EU imposed ad valorem duties of 20% and 7% on the relevant derivative aluminum and steel products from the USA.
VAT
When importing (into the European Union), VAT should be taken into account. In some cases, as it is with tariffs, it is not required to pay VAT.
VAT is not paid when the consignment is:
- below 22 euros,
- labeled as a consumer sample or gift with a value below 45 euros,
- occasional, e.g., means to congratulate on an occasion of a jubilee or as a birthday gift,
- not intended for a release for free circulation, i.e., not admitted to trading.
For other consignments as well as containing alcohol, tobacco, Eau de Toilette, and perfume, the appropriate VAT rate applies. Rates for each of the EU’s Member States are here.
VAT is calculated based on the customs value (the good’s value and transport costs of transport costs) plus the due duty amount. Customs will not release your goods until the due duties and taxes are paid. Moreover, your seller from the United States should not include the turnover tax, which is a tax that value varies between states.
