Taxation and Customs Portal - European Union

It is the official website of the European Commission dedicated to the management of tax and customs regulations within the single market. It is an essential tool for companies that import/export from/to EU countries.

• Consult tax and customs legislation
• Access TARIC (Integrated Tariff of the European Communities)
• Obtain information on VAT, customs duties, tariff classification, and anti-dumping measures
• Includes databases, forms, and useful links

1. Visit taxation-customs.ec.europa.eu
2. Select your preferred language in the upper right corner
3. Explore the main sections from the horizontal menu

• Customs: customs legislation, customs code, classification of goods
• Taxation: VAT, excise duties, tax regulations
• Databases: access to tools such as TARIC, BTI (Binding Tariff Information), EORI
• Policy: strategic documents and public consultations

TARIC (Integrated Tariff of the European Communities) shows tariffs and measures applicable to products imported into the EU. To access:

1. Go to the "Databases" section
2. Select “TARIC Consultation”
3. Enter a tariff code (HS) or product description
4. Select the country of origin to see preferences, tariffs, quotas, or suspensions

Any economic operator carrying out customs operations in the EU needs an EORI (Economic Operators Registration and Identification) number:

• In the "Databases" section, select “EORI Validation”
• Consult or validate your EORI number
• EORI is mandatory to import or export in the EU

From the "Taxation" > VAT section you can access:

• Directives on VAT in intra-Community trade
• Information on exemptions, invoicing, and VAT rates by country
• VIES: system to validate VAT ID numbers of European companies

This section is key to know how to correctly invoice customers in the EU.

The BTI (Binding Tariff Information) allows a company to obtain an official and binding classification of the product:

• Avoids errors in customs declarations
• Valid throughout the EU for 3 years
• Applicable for complex classifications or technical goods

From “Customs > Tariff Classification” you access the complete procedure.

On the homepage you will find:

• Legislative developments
• Public consultations on new proposals
• Security alerts (counterfeit, dangerous products, etc.)

Example: Export of Spanish wine to Norway

1. Search for the TARIC code for bottled wine (HS 220421)
2. Check if there is a preferential tariff due to agreements between the EU and Norway
3. Verify origin requirements and documentation
4. Validate if your company has an EORI number and if the buyer has a valid VAT ID number in VIES

This flow allows you to correctly prepare the operation and avoid delays at customs.

• Use this portal together with Access2Markets and TARIC EU for operations with European countries
• Verify the entry into force dates of regulations
• Consult the FAQs and contact your national customs office if you have any questions