EU TARIC Code Finder — Free HS Code and Import Duty Calculator 2026 | DutyIQ

Customs Duty Calculator FAQ (EU & UK, 2026)

Complete practical guidance for importers, exporters, and travellers. These answers cover customs duty, import VAT, relief schemes, and compliance in the EU and UK.

1) What is Returned Goods Relief (RGR)?

RGR allows goods previously exported from the EU/UK to be re-imported without customs duty, usually when they return within 3 years and are proven to be the same goods.

2) What is the normal time limit for RGR?

The standard time limit is 3 years from export to re-import, with limited exceptions in special circumstances.

3) What proof is needed for RGR?

Export declaration references, transport records, serial/lot linkage, origin statements, and any repair paperwork are commonly required.

4) How do I claim RGR on customs entries?

Use the correct customs procedure code and provide supporting evidence at the time of import declaration.

5) Is warranty repair re-import duty-free?

Often yes if properly declared and evidenced as warranty work; customs may still check VAT treatment and documentation quality.

6) What if repair is paid, not warranty?

Duty may apply to repair value and related costs unless the correct relief procedure is used.

7) What is Outward Processing Relief (OPR)?

OPR lets you send goods out for repair/processing and re-import with reduced duty, often on added value only.

8) Can I claim relief for damaged goods on arrival?

Possibly. You need immediate damage evidence (carrier report, photos, survey) and a formal adjustment or repayment request.

9) Can customs duty be refunded after import?

Yes, repayment/remission may be possible if overpaid or wrongly charged, subject to deadlines and documentation.

10) What is the EU gift allowance?

For genuine private gifts, relief is generally up to €45.

11) What is the UK gift allowance?

For genuine private gifts, relief is generally up to £39.

12) What qualifies as a gift for customs?

Private person to private person, unsolicited, occasional, and non-commercial. Business sales are not gifts.

13) Are all gift items allowed?

No. Prohibited/restricted goods rules still apply, including certain food, plant, medicine, and controlled items.

14) UK traveller allowance for standard goods?

Normally £390 when entering Great Britain.

15) UK traveller allowance by private plane/boat?

Normally £270 for standard goods.

16) UK alcohol allowance quick guide?

Up to 42L beer, 18L still wine, plus either 4L spirits or 9L other alcoholic drinks.

17) UK tobacco allowance quick guide?

Commonly up to 200 cigarettes or equivalent combinations of tobacco products.

18) EU traveller allowance for air/sea arrivals?

Common reference threshold is €430.

19) EU traveller allowance for private transport?

Common reference threshold is €300.

20) EU de minimis threshold for customs duty?

Commercial consignments are generally duty-exempt up to €150, but VAT still usually applies.

21) UK de minimis threshold for customs duty?

For many consignments up to £135, customs duty may not apply; VAT may still apply.

22) Is shipping included in customs value?

Yes. Customs typically uses CIF principles (Cost, Insurance, Freight), so shipping is usually included for duty calculation.

23) What does CIF mean in practice?

Dutiable value usually equals goods value plus insurance and freight to the import border.

24) What if HS/TARIC code is wrong?

You may face under/overpayment, delays, penalties, and audits. Correct quickly through amendment.

25) What is voluntary disclosure?

It is self-reporting declaration errors to customs before enforcement action; this often reduces compliance risk.

26) What is BTI and why use it?

Binding Tariff Information is an official classification decision that gives legal certainty for a specific product.

27) Which documents are essential for import?

Commercial invoice, packing list, transport document, origin evidence where preference is claimed, and permit/certificates for controlled goods.

28) What must be on a commercial invoice?

Seller/buyer details, product description, value/currency, Incoterms, HS code, origin, quantities, and shipment references.

29) When is CN23 required?

Commonly for many international postal goods above postal thresholds; check operator-specific limits.

30) How is import VAT calculated?

Import VAT is generally calculated on customs value plus duty and certain additional costs, multiplied by the destination VAT rate.

31) What is postponed VAT accounting?

Eligible businesses can account for import VAT via VAT returns instead of immediate border payment.

32) What are anti-dumping duties?

Extra duties on specific imported goods sold at unfairly low prices, based on origin/product measures.

33) What are countervailing duties?

Extra duties imposed to offset foreign subsidies that distort fair competition.

34) How do I claim preferential origin (0% duty)?

You must meet the agreement’s origin rules and provide valid proof (statement/certificate) at import.

35) MFN vs GSP: what is the difference?

MFN is the standard third-country rate. GSP may reduce duty for eligible developing-country origin goods.

36) What is customs warehousing?

A regime allowing storage under customs control with duty/VAT suspension until release.

37) What is inward processing relief?

A regime allowing import for processing with duty suspension/relief under strict conditions.

38) Do EU low-value processes differ by country?

Core legal rules are shared, but practical handling by customs, postal operators, and carriers can vary by Member State.

39) What are GB↔NI rules under the Windsor Framework?

Movements can follow different routes and compliance requirements depending on destination, risk, and product controls.

40) Who needs an EORI number?

Most businesses lodging customs declarations in EU/UK require an EORI before shipping.

41) When is a customs broker strongly recommended?

For first-time traders, high-volume imports, regulated goods, or complex origin/valuation cases.

42) What changed post-Brexit for UK-EU trade?

Customs formalities, origin evidence, declarations, and VAT handling changed substantially from pre-Brexit free movement.

43) How can I challenge a customs decision?

Use formal review/appeal channels within deadlines, supported by documentary and legal evidence.

44) Is there a small-business customs duty waiver?

No general SME waiver exists for customs duty; relief depends on legal regimes, thresholds, and origin eligibility.

45) Can professional equipment be imported temporarily duty-free?

Temporary admission (often with ATA Carnet) may allow duty relief if re-export conditions are met.

46) Are household goods exempt when moving residence?

Potentially yes, subject to residence-transfer rules, ownership/use requirements, and documentary proof.

47) Do food and plant products need extra controls?

Yes. SPS/phytosanitary controls may require health certificates, pre-notification, and border checks.

48) How are e-commerce imports (Amazon/eBay) taxed?

VAT may be collected by the platform depending on jurisdiction and value. In the EU, IOSS can simplify low-value VAT collection.

49) What changed with EU distance-selling VAT rules?

Since 2021, VAT e-commerce reforms replaced old national distance thresholds with new EU-wide mechanisms (including OSS/IOSS).

50) What is the safest compliance strategy?

Use accurate HS/TARIC classification, keep strong records, validate origin proofs, file on time, and correct errors quickly through voluntary disclosure.