How to Calculate Duties and Taxes on Imports to Hungary

Hungary charges import VAT at 27%, with 18% and 5% on listed goods, on the goods value, transport, duty and the EU handling fee. Non-EU online orders up to EUR 150 pay EUR 3 duty per tariff line in forint, and all online orders pay a EUR 2 fee per line since 1 November 2026. Magyar Posta’s automatic clearance uses 27% across the board, so a book meant for 5% can cost more than you expect.

• Valuation basis: CIF
• Tax base: Customs value plus duties and other charges due on import, plus incidental costs such as transport and insurance to the first place of destination. Under IOSS, VAT is on the sale price at checkout.
• VAT standard rate: 27%. A 0% rate applies to daily newspapers.
• Reduced rates: 18%, 5%

IOSS: non-EU sellers and marketplaces may register in one member state, through an EU intermediary unless their country has a qualifying recovery agreement, to charge destination VAT on consignments up to EUR 150, excluding excise goods. Without IOSS, Special Arrangements or standard import VAT apply. From 1 November 2026 product identifiers are mandatory on these distance sales.

NAV is both the customs and the tax authority. Until 30 June 2026 an importer could file a declaration through the eVÁM web interface. Since 1 July 2026, no new customs declaration can be filed there. NAV says the post, a courier or the platform's agent will handle clearance. An IOSS parcel still needs a declaration: IOSS settles only the VAT.

Magyar Posta acts as customs agent by default. It sends a notice where it has electronic contact details, and you can pay online by bank card within 48 hours. Otherwise, it collects on delivery. Uncollected items are kept for 15 working days and then go back to the sender. If you use another agent, tell Posta before the goods arrive.

Since 1 November 2026, the trader's and the manufacturer's product identifiers must be on the declaration for a private order under EUR 150. Posta tries to get them from the recipient, and if it can't, it can't clear the item and returns it. A customs broker is the alternative route for commercial goods.

NAV charges by line on the customs declaration, not by parcel: each tariff code is a line. For a private buyer's parcel, Magyar Posta adds up the shipment value, international shipping, duty and handling fee, and applies VAT to the total. Under IOSS, the seller charged VAT at the webshop, so all VAT responsibility sits with the IOSS holder and only the duty and fee are collected at this stage.

Amounts are in euro and converted at the ECB's monthly forint rate. Posta's own indicative thresholds for 2026 put EUR 45 at about HUF 17,000 and EUR 150 at about HUF 58,000.

Consignments above EUR 150 aren't affected by the flat duty: NAV says their clearance hasn't changed, so the tariff rate applies, and the fee is added on online sales. Low-value parcels can also be cleared on an H1 declaration, but NAV says the flat duty still applies unless a preference is claimed there. Run your own figures with the import duty calculator, and see landed cost for pricing.

1. Find the tariff code: use the HS code classifier. Each code is one line.
2. Choose the route: private online order up to EUR 150, private order above it, or company import.
3. Add duty: EUR 3 per line up to EUR 150 on a distance sale. Otherwise, the tariff rate.
4. Add the fee: EUR 2 per line on any distance sale, at any value. Convert both at the monthly rate.
5. Build the VAT base: for a private buyer, goods value, international shipping, duty and fee. For a company, goods value and shipping, plus duty above EUR 150.
6. Apply VAT: 27% under Posta’s automatic clearance. On a declaration that sets the rate by product, 27%, 18% or 5% as the goods require.
7. Add the agent’s charge: Posta’s customs agency fees are in its separate price list.

Hiking poles and a dry bag through Posta’s automatic clearance, two lines, using the ECB rate for 5 November 2026 (EUR 1 = HUF 363.18).

Posta uses the monthly rate, so expect small differences.

A book through the same route, one line.

Parts to a company in Győr, tariff rate assumed at 6%.

• Looking for eVÁM to file a new declaration: it hasn’t accepted new ones since 1 July 2026.
• Missing Posta’s 48-hour card payment or 15-working-day pick-up: the item goes back to the sender.
• Assuming 5% on books at automatic clearance: Posta applies 27%.
• Giving no product identifiers: a private order under EUR 150 can’t clear without them since 1 November 2026.
• Sending a wrong IOSS number: the parcel can only be delivered if VAT is paid.

Reduced rates by the book. NAV's guidance gives four rates: 27%, 18%, 5% and 0%. 18% covers certain dairy and bakery products. 5% covers books, sheet music, and magazines and other newspapers published at least once a year, certain health products and therapeutic appliances, and some pork, beef, sheep, goat, poultry, egg and milk products. Daily newspapers are at 0%. The annexes list goods by tariff code, so check your code.

Automatic clearance. Posta's page says the VAT rate in automatic clearance is uniformly 27%. If you have a low-value parcel of reduced-rate goods, ask Posta before it clears. The book example on this page shows the difference.

VAT on the fee. NAV follows the Commission's interpretation of 5 October 2026: the handling fee goes into the import VAT base. NAV also confirms the fee applies to distance sales regardless of value, which leaves B2B and C2C parcels outside it.

Gifts. Gifts between individuals up to EUR 45 keep the EU relief.

NAV applies EU law here: see de minimis and IOSS and VAT. None of this is tax advice.