Amazon Tariffs & Import Duties 2026: What EU Sellers Must Know

The Basics: Customs Duties and Import VAT

When you import goods from a non-EU country into the European Union, two charges apply:

1. Customs Duty

A charge levied on the customs value of your goods at the point of border crossing. The rate is determined by the tariff code (HS code) and the country of origin. Rates range from 0% to over 20% depending on the product category.

2. Import VAT (Einfuhrumsatzsteuer)

Import VAT corresponds to the value-added tax on imported goods. In Germany, it is 19% (or 7% for certain goods such as books and food). It is calculated on the total of customs value + duty + transport costs.

Key point: Import VAT is recoverable as input tax for VAT-registered businesses. You pay it upon import but reclaim it through your VAT return. The customs duty, however, is a genuine cost that you do not recover.

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Customs Value Calculation: CIF

Customs duties are not calculated on the raw product cost alone but on the CIF value:

CIF = Cost + Insurance + Freight

• Cost: The purchase price of the goods (per commercial invoice)
• Insurance: Transport insurance (if taken)
• Freight: Transport costs to the EU external border

An example: You buy phone cases from China for EUR 2,000. Sea freight costs EUR 350, transport insurance costs EUR 30. Your CIF value is EUR 2,380. Duties and then import VAT are calculated on this amount.

With air freight, transport costs rise considerably, which increases the CIF value and therefore the duty burden. Factor this into your calculations when importing by air.

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Finding the Right Tariff Code (HS Code)

Every product has a tariff classification number called the HS code (Harmonized System Code). The first six digits are internationally standardised; the remaining digits are EU-specific. In the EU, you use the full 10-digit TARIC code.

Where to Find the HS Code

• EU TARIC database: ec.europa.eu/taxation_customs/dds2/taric -- the official source. Search by product description or product group.
• German electronic tariff (EZT): The German version at zoll.de
• Your supplier: Reputable suppliers know the HS code for their products and include it on the commercial invoice.
• Customs broker / freight forwarder: If you use a freight forwarder, they typically handle the classification.

Why the Correct HS Code Matters

An incorrect tariff number can lead to overpaying or underpaying duties. Both are problematic. Overpaying costs unnecessary margin. Underpaying leads to back-payments, penalties, and in the worst case, seizure of goods during a customs audit.

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China Imports: Typical Duty Rates for Amazon Sellers

China is the most important sourcing country for Amazon sellers in Europe. Here are the typical duty rates for common product categories:

Note: Actual rates depend on the precise tariff number. The values in the table are indicative for the most common subgroups. Always verify the specific HS code for your product in the TARIC database.

Worked Example: Importing Phone Cases From China

• Product value (FOB): EUR 1,500 for 1,000 units (= EUR 1.50/unit)
• Sea freight: EUR 250
• Insurance: EUR 20
• CIF value: EUR 1,770
• HS code: 3926.90 (plastic articles)
• Duty rate: 6.5%
• Duty: EUR 1,770 x 6.5% = EUR 115.05 (= EUR 0.115/unit)
• Import VAT base: EUR 1,770 + EUR 115.05 = EUR 1,885.05
• Import VAT (19%): EUR 1,885.05 x 19% = EUR 358.16 (recoverable as input tax)
• Actual duty cost per unit: EUR 0.115

In this example, duty costs are modest. For textiles at 12%, the picture changes: under the same framework, duty costs per unit would more than double.

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US Tariffs and the Trump 2026 Impact on EU Sellers

US trade policy since 2025 also affects European Amazon sellers -- though differently from what many expect.

Direct Impact

If you import products into the US (for example, for Amazon.com FBA), current US tariff rates apply. The Trump administration has introduced new or increased tariffs on various product groups in 2025/2026. Key areas affected include:

• China imports into the US: Additional tariffs of 10-25% on numerous product categories, on top of regular duty rates
• Steel and aluminium: 25% surcharge, which also affects EU products
• Certain consumer goods: Product-specific tariffs that change regularly

Indirect Impact on EU Sellers

Even if you sell exclusively within the EU, US tariffs influence your market:

• Redirected trade flows: Chinese manufacturers selling less to the US push harder into the European market, increasing competition and putting downward pressure on prices.
• Raw material prices: US tariffs on steel and aluminium affect global commodity prices, which can raise your sourcing costs.
• Exchange rate fluctuations: Trade disputes cause currency volatility that affects your import calculations.

What You Can Do

Monitor developments but do not overreact. Most tariff changes affect you as an EU seller only indirectly. More importantly: calculate your import costs conservatively, include buffers, and do not build your business around a single supplier or sourcing country.

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Factoring Duty Costs Into Your Repricing

The most common mistake among importing sellers: they calculate their minimum price without accounting for customs duty. This leads to the repricer setting prices that look profitable on paper but are not once all import charges are factored in.

The complete formula for your minimum price:

Min price = COGS (CIF + duty) + FBA fees + Referral fee + Target margin

Include the per-unit duty in your cost of goods before setting your minimum price. With arbytrage.io, you can set the minimum price individually per SKU. Enter your fully calculated floor price there -- including duty, freight, and all Amazon fees. This ensures your repricer never sets a price that puts you in the red after all costs are deducted.

Worked Example: Min Price Including Duty

• COGS (FOB): EUR 3.00
• Freight/insurance (per unit): EUR 0.35
• Duty (6.5% on CIF): EUR 0.22
• Total landed cost: EUR 3.57
• FBA fee (standard size): EUR 3.15
• Referral fee (15%): approx. EUR 1.80 (at selling price EUR 12)
• Target margin: EUR 2.00
• Min price: EUR 10.52

Without factoring in duty, you would have set the minimum price at EUR 10.30 and earned EUR 0.22 less per sale than planned. At 1,000 units per month, that is EUR 220 in lost margin.

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Registering for an EORI Number

The EORI number (Economic Operators Registration and Identification) is the identification number for economic operators in EU customs transactions. You need it to import goods into the EU.

What Is the EORI Number?

A unique identifier assigned by customs that must be quoted on every customs declaration. In Germany, it begins with "DE" followed by a 15-digit number (typically based on your tax number).

Who Needs It?

Anyone who commercially imports goods from non-EU countries into the EU. If you purchase products from China, the US, the UK (post-Brexit), or other non-EU countries and bring them into the EU, you need an EORI number.

How to Register

1. Visit the German customs website: zoll.de
2. Navigate to: Fachthemen > Allgemeines > EORI-Nummer
3. Submit your application online through the citizen and business portal
4. You will need: business registration, tax number, personal ID
5. Processing typically takes 5-10 working days
6. Registration is free of charge

Tip: Apply for your EORI number before you place your first order. Without an EORI number, your freight forwarder cannot process the customs declaration, and your goods remain in the customs warehouse -- accruing daily storage charges.

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FAQ

Do I need to pay customs duty as an arbitrage seller?

If you source within the EU (for example, from a German online shop or from Amazon.it), no customs duty applies -- goods move freely within the EU customs union. Duty only arises when you import from non-EU countries. If you run pure EU arbitrage, customs is not a concern for you.

Can I reduce my duty costs?

Yes, there are several legal approaches: (1) Check whether a free trade agreement applies to your product that lowers the duty rate. (2) Ensure the correct HS code -- sometimes a product has multiple possible classifications with different rates. (3) Import larger quantities to reduce per-unit freight costs (and therefore the per-unit CIF value). (4) Explore bonded warehouse options, where duty is deferred until goods are released.

What happens if I do not pay customs duty?

Importing without a customs declaration or deliberately providing false information constitutes customs evasion -- a criminal offence. Goods can be seized, and penalties range from fines to imprisonment. Even unintentional classification errors result in back-payments with late-payment surcharges.

How do duty rates affect my product selection?

Significantly. A product with a 12% duty rate needs substantially more market margin than a product at 0% to be profitable. Factor the duty rate into your product research before placing your first order. Our guide on Alibaba sourcing for Amazon FBA covers procurement and calculation in detail.

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Duty costs priced in? Your repricer needs to know your true landed cost -- including duty and freight. With arbytrage.io, you set the minimum price per SKU individually, ensuring no sale falls below your profitability threshold. From EUR 40/month, Pan-EU ready.

Importing from China? Our guide on Alibaba sourcing and Amazon FBA walks you through the entire procurement process step by step.

Stay on top of legal requirements. Beyond customs, there are other regulations you need to know as a seller. Our overview of legal pitfalls for Amazon sellers covers packaging law, CE marking, and more.