Everything you buy on a non-EU website is considered import and, as such, has a guaranteed stop at customs. At this point, shipments worth more than 22 euros are subject to a screening process and may or may not incur customs duties, VAT and other expenses. To find out how to clear an order through customs, read this article.
What taxes do you pay when importing a merchandise?
Orders placed by individuals and selected for customs control are subject to the payment of at least two types of taxes:
- VAT;
- Customs duties;
Some items may also have to pay other types of obligations, such as Special Consumption Tax (alcohol and tobacco), Vehicle Tax or anti-dumping duties.
The post office or transport company that brings the order to you may also charge a fee for customs clearance services provided. CTT charges 12 euros for the customs presentation service, while private carriers, as a rule, charge amounts greater than 30 euros. The alternative is to deal with the matter personally at customs, and there are associated costs here too.
But be careful: not all purchases on non-EU websites are subject to these taxes.
Which orders pay VAT?
Orders worth more than 22 euros, which are selected during customs screening, pay 23% in VAT. All postal orders of lower value are exempt from this tax.
VAT is applied to the value of the merchandise, plus shipping costs, customs duties (if applicable) and other expenses, such as the customs presentation service.
Example: You bought sports shoes costing 60 euros on a North American website and paid five euros in shipping costs. In total, the purchase cost 65 euros. If the order stops at customs, and you ask CTT to take care of customs clearance (12 euros), you will have to pay 18 euros in VAT.
€60 + €5 +€12 x 23% = €18
However, this order is not subject to customs duties.
Which orders pay customs duties?
Goods worth less than 150 euros are exempt from customs duties, as they are classified as “shipments of insignificant value”. From this value, they may have to pay import duties.
Customs duties are not the same for all items, as rates vary depending on the type of merchandise and are fixed annually by Community legislation.
Some goods may not even be subject to customs fees, others may have reduced fees associated with them and some items, such as clothing, have higher customs fees (above 10%).
How do I know what fee I will pay?
To know the tax associated with the product you purchased, you need to know the Duty Rate applicable to Third Countries (TPT). Follow the following steps:
To know the tax associated with the product you purchased, you need to know the Duty Rate applicable to Third Countries (TPT). Follow the following steps:
Finance Portal -> Customs -> Customs Tariff -> Nomenclatures -> Import
On this page, you must enter the name of the article in the “text” field.
For example, if you ordered two sweaters for a total value of 200 euros, simply enter the term “shirts” in the “text” box, click search and a list will appear with the names of the goods in that category. Choose the one that is appropriate for the item you purchased and, on the next page, the rights and other measures applicable to that item appear.
Out of curiosity, know that to clear this order you would have to pay 12% in customs duties and 23% in VAT.
How do I calculate the amount I will pay in customs duties?
The first step is to calculate the customs value of the merchandise, that is, the amount paid for the item purchased, plus the value of transport and insurance costs.
Order: Two shirts
Price: 200 euros
Shipping costs: 5 euros
Customs value: 205 euros (200 € + 5 €)
Customs fee: 12%
VAT: 23%
Customs presentation service (CTT): 12 euros
If this order stops at customs, you will pay 24.60 euros in customs duties, 55.57 euros in VAT and 12 euros for the Customs Presentation Service.
Customs duties: €24.60 (€205 x 12%)
Customs: €12
VAT: €55.57 (€205 + €24.60 €12 = €241.60 * 23%)
In total, you will pay 92.17 euros to clear this order.
The real cost of these shirts is 292.97 euros, instead of the 200 euros you paid when you bought them.
Tip: CTT has a calculator that allows you to simulate the costs of orders that stop at customs. On this platform you can also carry out customs clearance online, however, you can only use this tool if the shipment comes via CTT.
Beware of Storage Surcharge
If the order comes via CTT, you have 60 days, after receiving the Customs Clearance Notice, to clear the order. From the 31st day onwards you will be charged a storage fee. The value is 0.40 euros per day, regardless of the size or weight of the order.
Private carriers also charge storage surcharges, as a rule, from the third day of the order's arrival. The price fluctuates depending on the size and weight of the orders.
Original article: https://www.montepio.org/ei/pessoal/gestao-diaria/direitos-aduaneiros/
