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Printable Version Duty Deminimis on Imports to EU countries
As of December 1, 2008 the duty deminimis on imports to EU countries with negligible value changes from 22 euro to 150 euro. This means that below 150 euro no duty is due. VAT however will still be collected on due values over 22 euro.
Exceptions:
Bulgaria, Czech Republic and Slovakia plan on bringing the VAT deminimis in line with the duty deminimis (so that both would be at 150 euro) but this is pending EU approval.
The below table summarizes the changes:
Imports of negligible value |
Application |
Up to 22, - EUR |
Exempt from duty and VAT |
Over 22, - EUR and up to 150, - EUR |
Exempt from duty, VAT is due |
Over 150, - EUR |
Duty and VAT are due |