How to Calculate Duties and Taxes on Imports to Greece is a critical step for international trade compliance. Import duties and taxes are determined by the product's classification (HS Code), its customs value, and its country of origin. As a member of the European Union (EU), Greece applies the EU's Common Customs Tariff. The duty de minimis threshold is 150 EUR, meaning shipments below this value are exempt from customs duty. However, the tax de minimis threshold is 0.00 EUR, as Value-Added Tax (VAT) is always due on commercial imports, a rule enforced by the Independent Authority for Public Revenue (AADE).
Customs duties in Greece are calculated based on the EU's Common Customs Tariff (CCT), which is integrated into the 10-digit Integrated Tariff of the European Union (TARIC) code. The duty rate is applied to the Customs Value of the goods. The calculation of import duty is a two-step process: first, correctly classifying the goods using the 10-digit TARIC code, and second, determining the Customs Value. The duty rate can be an ad valorem duty (a percentage of the value), a specific duty (a fixed amount per unit), or a combination of both. Preferential duty rates, including zero tariffs, may apply if the goods originate from a country with a Free Trade Agreement (FTA) or a preferential arrangement with the EU.
The process to calculate import tax in Greece and the total landed cost is governed by the Union Customs Code (UCC) and the new National Customs Code (Law 5222/2025). The calculation involves three main components: Customs Value, Customs Duty, and Value-Added Tax (VAT).
Customs Valuation Basis Greece uses the internationally accepted Transaction Value method as the primary basis for customs valuation. The dutiable value for calculating the Customs Duty is based on the transaction price plus costs such as freight, insurance, and commissions, up to the first point of entry into the EU customs territory. This is a modified Cost, Insurance, and Freight (CIF) basis.
How Import Duty is Calculated in Greece Customs Duty is calculated by multiplying the Customs Value by the applicable TARIC duty rate. If the shipment's intrinsic value is 150 EUR or less, it is exempt from Customs Duty (Duty De Minimis Threshold).
Import Taxes (VAT and Excise) The main import tax is the Value-Added Tax (VAT). Unlike the duty, VAT is always charged on commercial imports, regardless of value, making the tax de minimis threshold 0.00 EUR. The taxable value for VAT is broader than the Customs Value for duty. It includes:
Importers can use an import tax calculator Greece tool by following these valuation rules to accurately estimate the total landed cost. The Independent Authority for Public Revenue (AADE) oversees the collection of these customs duties in Greece and taxes through electronic systems like AES P1, NCTS - P5, and ICS2.
Determine the Customs Value: Use the Transaction Value (price paid) plus all costs (freight, insurance, etc.) up to the first EU port of entry.
Determine the Customs Duty: Check the 10-digit TARIC code for the duty rate. If the intrinsic value is over 150 EUR, multiply the Customs Value by the duty rate. If 150 EUR or less, the duty is 0.00 EUR.
Calculate the VAT Taxable Value: Add the Customs Value, the calculated Customs Duty, and all ancillary costs (freight, insurance, etc.) up to the final destination in Greece.
Calculate the Import VAT: Multiply the VAT Taxable Value by the applicable Greek VAT rate (standard rate is 24%).
Low-Value B2C Shipment (Intrinsic Value €100): Duty is 0.00 EUR (below €150 de minimis). VAT is due, but if the seller is registered for the EU's IOSS scheme, the VAT is collected at the point of sale, simplifying customs clearance.
High-Value B2B Shipment (Value €5,000): Both Customs Duty (if applicable) and VAT are due. The duty is calculated on the Customs Value (CIF to EU port), and the VAT is calculated on the Customs Value plus the Duty and all transport costs to the final Greek warehouse.
Misclassifying Goods: Using an incorrect 6-digit HS Code instead of the mandatory 10-digit TARIC code can lead to incorrect duty rates and customs penalties.
Ignoring the VAT De Minimis: Assuming a shipment under €150 is tax-free. VAT is always due on commercial imports to Greece (Tax De Minimis is 0.00 EUR).
Incorrect Valuation for VAT: Failing to include all post-importation costs, such as domestic transport and insurance, in the VAT taxable base, which is required for imports to Greece.
Greece, as part of the EU, operates the Import One Stop Shop (IOSS) for B2C eCommerce shipments valued up to 150 EUR. This allows non-EU sellers to register in one EU Member State (not necessarily Greece) to collect and remit VAT on all eligible sales to EU consumers, ensuring the buyer pays the full price, including VAT, at checkout. Furthermore, the new National Customs Code (Law 5222/2025) reinforces the use of electronic systems for customs declarations and provides a modernised framework for customs procedures, including those related to Free Trade Zones.
Greece uses the EU's Common Customs Tariff (CCT) and the 10-digit TARIC code to determine duty rates. The calculation is based on the Customs Value (Transaction Value) plus duty, and then VAT is applied to the total value including all ancillary costs to the final destination.
For commercial goods with an intrinsic value of 150 EUR or less, no Customs Duty is charged (Duty De Minimis). However, VAT is still due and is often collected by the seller via the IOSS scheme.
The official customs and tax authority in Greece is the Independent Authority for Public Revenue (AADE).
Yes, Greece uses the 10-digit TARIC code, which is the EU's extension of the 6-digit Harmonized System (HS) code, for classifying all imported goods.