When is import customs clearance mandatory?
Import customs clearance must be initiated whenever goods arrive from outside the European Union. During the import customs procedure, the goods are classified, their value determined, and customs and tax obligations established. In all cases, the submission of a customs declaration is required – this can be either a simplified declaration (e.g., CN22 customs declaration) or a standard format, depending on the type of procedure and the value of the goods.

• For shipments valued between 0–150 EUR, customs duties are exempted, but VAT is applicable – Standard customs declaration / simplified procedure.
• For shipments exceeding 150 EUR, both customs duties and VAT are applicable – Full customs procedure, application of individual customs rates.

Note: As of July 1, 2021, the previous VAT exemption for goods valued under 22 EUR was abolished. Consequently, all commercial goods arriving from outside the EU are subject to VAT. The application of customs duties for goods valued above 150 EUR is based on their tariff classification according to the TARIC system.

In the case of postal consignments between private individuals, the value thresholds are as follows:

• 0–45 EUR: Customs and VAT exempt, provided the gift nature of the shipment is proven.
• 45.1–150 EUR: Customs duty exempt, but VAT applicable.
• 150.1–700 EUR: A flat customs duty rate of 2.5% is applied, and VAT is applicable.
• Above 700.1 EUR: Both customs duties and VAT are applicable – Standard tariff procedure, with individual customs rates.

Important: Proof of the gift nature must be provided. Customs authorities may request evidence of the package’s contents and value (e.g., in the absence of a declaration or purchase receipt).

For shipments between private individuals, the simplified CN22 customs declaration is often used, affixed to the package to certify the contents and value. However, customs authorities may still request separate verification (e.g., a declaration, transaction record, or invoice).

When is export customs clearance required?
Export customs clearance must always be carried out if goods are leaving the customs territory of the European Union.

Export customs clearance is not a licensed activity.

• No customs duties are payable during the procedure; however, the customs status of the shipment must be verified.
• Export customs clearance is required, for example, in cases of final export, non-EU destinations, or even returns.
• Our next article will provide guidance on how to request a customs identifier necessary for customs clearance.

Last updated: April 2025

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