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Importing into the European Union: a step-by-step guide

For companies bringing goods into any of the 27 EU countries for the first time, or without their own buyer.

Last checked: 11 November 2026

At a glance

Register

Get an EORI number before your first shipment.

Classify

Find your tariff code in TARIC. It sets your duty and the rules that apply.

Comply

Meet CE marking and product safety rules before the goods ship.

Pay

Customs duty, plus import VAT at the rate of the country of import.

The 8 steps

1Register for an EORI number

Every business that imports goods into the EU needs an EORI number.
EU businesses apply to customs in their own EU country.
A business outside the EU applies in the EU country where it first deals with customs.
One EORI number works in all 27 EU countries. Apply early, as registration can take time.
Most importers use a customs broker to lodge the declarations for them.

Based outside the EU? The person who lodges an EU customs declaration must normally be established in the EU. So a non-EU company usually works through an indirect customs representative in the EU, who lodges the declaration and is liable for the customs debt together with you. Under the new Union Customs Code (Regulation (EU) 2026/2108), from 21 September 2027 the indirect representative also takes on the importer's obligations and stays jointly and severally liable. From 1 July 2028, non-EU online sellers and platforms with no EU base must use an indirect representative with AEO or "Trust and Check" status.

2Find your tariff code

The EU uses 8-digit codes built on the 6-digit international HS code. TARIC adds 10-digit codes.
TARIC shows your duty rate, any extra duties, and whether you need a licence.
Look up your product in My Trade Assistant on the EU's Access2Markets site.
Not sure? Customs can give a Binding Tariff Information ruling, valid across the EU.

3Duties and taxes

Customs duty: the same rate in every EU country, set by your TARIC code. Some goods pay none.
Extra duties: some goods from some countries carry anti-dumping or other trade defence duties.
Lower duty: EU trade agreements can lower or remove duty if the goods meet the rules of origin and you have proof of origin. For goods from South Africa, this is the EU-SADC Economic Partnership Agreement: proof is an EUR.1 movement certificate, or an origin declaration on the invoice (by an approved exporter, or by any exporter for shipments up to €6,000).
Import VAT: charged on the customs value, plus duty, plus costs to the destination. Each EU country sets its own rate, and the standard rate is at least 15%.
Excise: extra tax on alcohol, tobacco and energy products.
VAT-registered businesses can usually reclaim import VAT.

Selling online to EU consumers (distance sales)?

€3 duty: parcels up to €150 pay a temporary €3 customs duty per item (since 1 July 2026).
€2 handling fee: since 1 November 2026, every distance-sale import pays a €2 Union handling fee per item, whatever its value. The declarant pays it.
Product identifiers: since 1 November 2026, consumer parcels up to €150 must show your own product code, the manufacturer's model or part number, and the barcode (such as an EAN or GTIN) where one exists, on the customs declaration.
IOSS for VAT: for parcels up to €150, the Import One-Stop Shop is the standard simple route. You charge EU VAT at the sale and declare it in one monthly return, so the parcel clears without VAT at the border. Non-EU sellers usually appoint an EU intermediary.
An "item" means goods in the parcel with the same tariff code.

4Product rules and approvals

Imported goods must meet the same rules as goods made in the EU.
CE marking, where EU law requires it: for example toys, electrical and electronic equipment, machinery, protective equipment, medical devices, and some pressure and gas equipment. The manufacturer signs an EU Declaration of Conformity and keeps the technical file for 10 years.
General Product Safety Regulation (since 13 December 2024): every consumer product needs a responsible business in the EU. That is the manufacturer, importer, authorised representative or fulfilment service provider.
Chemicals and materials: REACH for chemicals in products, RoHS for hazardous substances in electronics, and food-contact rules for anything that touches food.
Food, plants and animal products: health certificates, and checks at the border.
Deforestation Regulation (EUDR): from 30 December 2026 for large and medium businesses (later for the smallest), goods such as wood, rubber, cocoa, coffee, palm oil, soya and cattle products need proof they are deforestation-free. Check the dates before you ship.

CBAM (carbon border tax): the definitive regime applies from 1 January 2026. It covers iron and steel, aluminium, cement, fertilisers, hydrogen and electricity. If you import more than 50 tonnes of covered goods a year, you must be an authorised CBAM declarant, report the emissions in your goods, and buy and surrender CBAM certificates. Below the threshold, CBAM does not apply.

5Labels and packaging

Labels and instructions in the language of the EU country where the goods are sold.
The product shows the manufacturer's details, the importer's name and contact details, and a type, batch or serial number.
The CE mark where it applies, plus safety warnings.
Wooden pallets and crates must be heat-treated and stamped to the ISPM 15 standard.
Number and mark every carton, so the goods can be checked against the packing list.

6Documents checklist

Commercial invoice (value, currency and Incoterm)
Packing list (cartons, weights and sizes)
Bill of lading (sea) or air waybill (air)
Proof of origin, to claim lower duty
Licences, health or inspection certificates where needed
EU Declaration of Conformity and test reports
Customs declaration, lodged by your broker
Entry summary declaration, lodged by the carrier before arrival (for sea containers, at least 24 hours before loading)

7Shipping and clearing

Agree the Incoterm with your supplier. It sets who pays, and who carries the risk, at each stage.
Main sea ports include Rotterdam, Antwerp-Bruges and Hamburg.
Goods can wait in temporary storage for up to 90 days while they are cleared.
Customs may check the documents or inspect the goods.
Once cleared in one EU country, goods move freely to the others.

8Your landed cost

Your real cost is not the factory price. Add up:

the goods
freight and insurance
customs duty, extra duties and import VAT
the €2 handling fee per item, for online sales to consumers
customs broker or representative fees
port and terminal charges
delivery to your door
testing, certificates and inspections
CBAM certificates, where they apply
bank charges and the exchange rate

Costly mistakes

No EU responsible business

Products can be blocked from sale.

A CE mark with no proof

No declaration or tests behind it: goods held or recalled.

Wrong tariff code

Wrong duty, penalties and delays.

Missing proof of origin

You pay full duty, even under a trade agreement.

Comparing unit prices only

A cheap unit price is not a cheap landed cost.

How Glize helps

Glize is your Supply Chain Specialist, for any product and any market.

One clear brief, and a search for the right factories
Our 20-point check on every serious supplier
Inspections before the goods ship
Documents, CE files and labels checked before shipping, with trusted partners for freight and customs

See all our services

Get a sourcing quoteYour first consultation is free.

Importing somewhere else? See our South Africa and USA guides, or ask us about any market.

Questions people ask

Do I need an EORI number to import into the EU?

Yes. Every importer needs one, and it works in all 27 EU countries.

Can a company outside the EU import into the EU?

Yes, but it usually needs an indirect customs representative established in the EU, who lodges the declaration and shares liability for the duty.

What is the import VAT rate in the EU?

Each EU country sets its own rate. The standard rate is at least 15%.

Which products need CE marking?

Only products covered by EU laws that require it, such as toys, electrical goods, machinery and protective equipment.

What is the EU responsible person?

Under the General Product Safety Regulation, most consumer products need a business in the EU that is responsible for their safety: the manufacturer, importer, authorised representative or fulfilment service provider.

What changed for online sales on 1 November 2026?

A €2 handling fee per item now applies to distance-sale imports of any value. Consumer parcels up to €150 must also show product identifiers on the customs declaration.

Do parcels under €150 still pay no duty?

No. Since 1 July 2026, low-value e-commerce parcels pay a temporary €3 duty for each type of item in the parcel.

Can Glize help if I import into another country?

Yes. We work for clients anywhere in the world, and the process is the same for any product.

This guide is general information, not legal or tax advice. Rules change often: check the official sources below, or ask us, before you ship.