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Turkey and Europe

Importing into the EU from China: EORI, ICS2, duty and VAT in 2026

To import goods from China into the EU you need an EORI number, a valid ICS2 entry summary declaration filed before the goods arrive, a customs declaration for release into free circulation, and payment of EU duty plus the import VAT of the country where you clear. China has no trade preferences with the EU, so standard third-country duty rates apply. Since 1 July 2026 low-value parcels no longer enter duty free: a flat €3 duty per item category applies, while IOSS still handles the VAT up to €150.

8 min readUpdated: Golden Way · Dubai · Guangzhou

Key points

  • Every importer needs an EORI number; non-EU companies can get one in the first member state where they declare goods.
  • ICS2 now covers sea, air, road and rail: no complete entry summary, no loading or no release.
  • Duty is charged on the customs value (CIF to the EU border); import VAT is 17%–27% depending on the member state.
  • The €150 customs duty exemption ended on 1 July 2026 and was replaced by a flat €3 duty per item category in low-value parcels.
  • IOSS still lets sellers collect VAT at checkout on B2C consignments up to €150.

The short version: what an EU import from China involves

The EU is a single customs union of 27 member states with one rulebook, the Union Customs Code, and one tariff, TARIC. You clear goods once, in any member state, and they can then move across the whole union without further customs formalities. What differs is import VAT, the national customs software (ATLAS in Germany, AGS/DMS in the Netherlands, DELTA in France) and whether VAT can be postponed. For Chinese goods there is no free trade agreement or GSP access, so the standard third-country (MFN) rate in TARIC applies, plus any anti-dumping or countervailing duty on the product.

27member states, one customs union
17%–27%standard import VAT range
€3flat duty per item category in low-value parcels since 1 July 2026
€150IOSS VAT ceiling per consignment

Step 1: get an EORI number

The EORI number identifies you to every EU customs authority. An EU company applies to the customs authority of the member state where it is established. A company established outside the EU, such as a Chinese exporter selling DDP or a Gulf trader, can get an EORI in the first member state where it lodges a declaration, and usually works through an indirect customs representative who shares liability for the debt. Apply before the goods ship, or they wait in temporary storage.

Tap a card to flip it

Step 2: ICS2 entry summary before the goods arrive

ICS2 (Import Control System 2) is the EU's pre-arrival safety and security system. Release 3 extended it to sea, inland waterways, road and rail: sea carriers from December 2024, sea house filers during 2025, and road and rail from 1 September 2025 in member states without derogations. The carrier files the entry summary declaration (ENS), and a forwarder that issues its own house bills may have to file the house-level data. Each ENS needs full shipper and consignee names and addresses, at least a 6-digit HS code and a precise goods description. Vague words such as general cargo or parts are rejected.

ModeENS deadline (summary)Who usually files
Sea containers24 hours before loading at the foreign portOcean carrier, plus house filer for house bills
Air cargoPre-loading data before loading; full ENS before arrivalAirline, plus forwarder or express operator
Rail2 hours before arrival at the EU borderRail carrier, plus house filer
Road1 hour before arrival at the EU borderRoad carrier

Step 3: customs duty and import VAT

Duty is charged on the customs value, which is the price of the goods plus freight and insurance up to the EU border (in practice CIF). Many industrial goods carry 0–6.5% duty, while textiles and footwear can reach 12–17%. Check the 10-digit TARIC code: the EU has well over 100 anti-dumping and anti-subsidy measures, most of them on Chinese goods such as many steel and aluminium products, ceramic tiles, bicycles and e-bikes, and battery electric vehicles. Rates are often company-specific. Import VAT is then charged on the customs value plus duty, plus certain transport costs to the first destination in the EU, at the rate of the member state of import.

Country of importStandard VATPostponed import VAT
Netherlands21%Yes, with an Article 23 licence
Belgium21%Yes, for VAT-registered importers with the required licence
France20%Yes, mandatory autoliquidation for VAT-registered importers since 2022
Germany19%No general scheme; deferred payment possible, VAT then deducted
Poland23%Yes, under conditions
Spain21%Optional for monthly VAT filers
Italy22%Limited
Ireland23%Yes (PIVA)
CIF value–
Duty–
VAT–
Duty and VAT–
Landed cost–
Cost per unit–

Most goods from China pay 5% GCC duty on CIF, once, at the first GCC entry. VAT is on CIF + duty. Estimate only.

Low-value parcels: the end of the €150 duty exemption

  • No customs duty on consignments up to €150
  • VAT due from the first euro since July 2021
  • IOSS let sellers collect VAT at checkout up to €150
  • Simplified H7 declaration for consumer parcels

The full process, from purchase order to free circulation

  1. Get an EORIOr appoint an indirect representative.
  2. Classify the goodsFind the TARIC code and check all measures.
  3. Check product rulesCE, GPSR, REACH, RoHS, labels, EUDR.
  4. Prepare the paperworkInvoice, packing list, transport document, origin.
  5. File the ICS2 entry summaryBefore loading or arrival, by mode.
  6. Arrival and temporary storageFor example Rotterdam, Hamburg or Małaszewicze.
  7. Optional T1 transitUnder NCTS to an inland office.
  8. Lodge the import declarationA broker files the H1 declaration.
  9. ControlsDocument or physical checks.
  10. Pay or postpone duty and VATGoods are released for free circulation.

Before you ship: a quick self-check

EU import readiness checklist

0/8

EU import quiz

Do Chinese goods get preferential EU duty rates?
What happened to low-value parcels on 1 July 2026?
Which description is acceptable in an ICS2 entry summary?

Customs is only half of market access. Many products also need CE marking, an EU responsible person under GPSR, REACH and RoHS compliance and correct labels. Steel, aluminium, cement, fertilisers and hydrogen fall under CBAM, and wood, rubber, leather, coffee, cocoa, palm oil and soya products fall under EUDR from 30 December 2026 for large and medium operators. Golden Way moves cargo from China to Turkey and Europe by the Middle Corridor and TIR trucks, prepares documents in Guangzhou and quotes within one working day.

Frequently asked questions

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

Yes. Every importer needs one. An EU company gets it from its national customs authority; a non-EU company can get one in the first member state where it lodges a declaration.

Is there still a €150 duty-free limit in the EU?

No. Since 1 July 2026 a flat €3 customs duty applies per item category in low-value parcels sent to EU consumers. IOSS still covers VAT up to €150.

How is EU import VAT calculated?

On the customs value plus duty, plus certain transport costs to the first destination in the EU, at the standard rate of the member state of import.

What is ICS2 and who files it?

It is the EU pre-arrival safety and security system. The carrier files the entry summary declaration, and forwarders issuing house bills may file house-level data. It needs full party details, a 6-digit HS code and a precise description.

Can I avoid paying import VAT at the border?

In several countries, such as the Netherlands, Belgium, France, Spain, Ireland and Poland, VAT-registered importers can use postponed VAT accounting.

Can a non-EU company be the importer of record?

Yes. It can get an EORI in the first member state where it declares goods and usually appoints an indirect customs representative.

How do I find the EU duty rate for my product?

Look up the 10-digit code in TARIC, which shows duty, anti-dumping and other measures.

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Sources

  1. European Commission: Economic Operators Registration and Identification (EORI)
  2. European Commission: Import Control System 2 (ICS2)
  3. FIATA: ICS2 Release 3 goes live on 1 September 2025
  4. European Commission: Union Customs Code
  5. TARIC consultation
  6. Council Directive 2006/112/EC on the common system of VAT
  7. European Commission: Import One-Stop Shop (IOSS)
  8. Ibec: EUR 150 customs duty exemption threshold to be removed as of 1 July 2026
  9. King & Spalding: Council and Parliament agree on EU customs reform (March 2026)
  10. European Commission: Taxes in Europe Database (VAT rates)

General information checked on the date shown. Rules and rates change: our team confirms the details for your shipment.

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