This knowledge base document describes how to estimate customs import duties for products shipping from Thailand to the European Union.

Calculating EU Import Duties

Important notice:

Starting 1 July 2021 the EU removes all VAT exemptions for small orders. All orders, regardless of size, are charged the VAT amount applicable for the recipient country. Any information below still mentioning otherwise is outdated. Apparently the calculation of Import Duty is not affected. It is not yet known how this affects small  samples and gifts.

Importing to the European Union from Thailand:

  1. Zero: Some EU countries provide zero cost for low value gifts, generally through the postal mail service. Check the your postal mail website for details.
  2. Exemption: > Taxation and Customs > Buying Online > Buying Products: "When you buy a product from a non-EU country, VAT is payable on your purchase irrespective of the value of the goods. In addition to VAT, you may also have to pay customs duties for goods above €150 and excise duty for specific goods. "
  3. Value is defined as product, plus insurance, plus shipping, added together; however, some EU countries deviate from this addition and use product value or transaction (= invoice) value of the goods. Even with exemption of customs duty, VAT is applicable according to individual country's rate.
  4. Not Exempt: > Taxation and Customs > Calculation of Import Duties: > WCO HS Nomenclature > Find the product's HS code  > TARIC > Enter the code without dots, and the country of origin, Thailand. Our previous page example showed:
    • umbrellas in Section XII, Chapter 66, HS Code 660110
    • bamboo hand fans in Section IX, Chapter 44, HS Code 442191

Note: Whenever any VAT or customs duty is charged, it is accompanied by an admin fee; this is ostensibly for calculating and handling the customer payment.

EU Import Duties Summary:

  1. There may be a zero cost option for low value gifts.
  2. Duty free if value up to 150 euros. VAT according to country. Watch out: value is defined as product + insurance + shipping (with some countries using simply product value or transaction value).
  3. Above 150 euros:
    • Umbrellas duty rate is 4.7%. VAT according to EU country.
    • Bamboo hand fans duty rate is 0%. VAT according to EU country.
  • Your friendly customs officer as the final say.

Disclaimer: Import and customs duties and their implementation guidelines change often. The above figures may or may not be correct. For exact information consult your shipping provider in your country or your customs /tariff office.