When products enter the EU, they need to be declared to customs according to their classification in the Combined Nomenclature (CN). The CN document is updated and published every year, and the latest version can be found on the European Commission`s website.
U.S. exports to the European Union enjoy an average tariff of just three percent. All the same, U.S. exporters should consult “The Integrated Tariff of the Community,” referred to as TARIC (Tarif Intégré de la Communauté), to identify the various rules that apply to specific products being imported into the customs territory of the EU. To determine if a license is required for a particular product, check the TARIC.
The TARIC can be searched by country of origin, Harmonized System (HS) Code, and product description on the interactive website of the Directorate-General for Taxation and the Customs Union. The online TARIC is updated daily. Tariff information is also available through the Customs Administration of the Czech Republic.
VAT and excise taxes are payable by the recipient of goods based on Czech regulations. The value-added tax (VAT) applies to all goods, both domestic and foreign, sold within the Czech Republic. The standard VAT rate is 21 percent. The first reduced VAT rate of 15 percent is charged for selected goods, such as food. The second reduced VAT rate of 10 percent came into force on January 1, 2015, and applies mainly to baby food, medicines, and books. VAT on imports is calculated on the declared customs value plus applicable duty and excise tax.
Excise taxes are imposed on the following goods produced or imported into the Czech Republic: fuels and lubricants, tobacco products, beer, wine, and liquor. The rate is determined by the type and quantity of the product and must be paid within ten days after being notified by the Customs Office of the tax amount due.
To look up duties and tariffs, use the Customs Info Database tariff look-up tool, available on trade.gov (free registration required), to estimate duties and taxes.