Taxes are always calculated on the customs value. The customs value is determined as follows: FOB value + freight + insurance. Customs duties and taxes are then calculated on this value based on the tariff class and charges specified by TARIC for each commodity.

The required documents for customs clearance vary between procedures. Essential documents include the commercial invoice, packing list, and shipping documents (air waybill, bill of lading, cmr). For certain goods like electrical equipment and machines, a certificate of conformity (CE) may be requested by customs and relevant authorities.

Goods like food, plants, seeds, fruits, and livestock require health certificates, certificates for livestock, and phytosanitary certificates, as applicable. Additionally, for specific products like cosmetics, dietary supplements, and chemicals, approval from the National Organization for Medicines (EOF) on the invoice is necessary.

The threshold is the compliance value set by the European Union for each member country concerning all corresponding goods. It is the minimum value an imported product can have in the CIF customs value. The threshold is calculated by multiplying the net kilograms by the amount imposed by the EU for each customs class and must exceed the value of the goods.

Exemption of import VAT means that VAT is not calculated for import.

EXW: Ex Works
FCA: Free Carrier
FOB: Free on Board
CFR: Cost and Freight
CIF: Cost, Insurance, and Freight
CPT: Carriage Paid To
CIP: Carriage and Insurance Paid To
DAP: Delivered at Place
DDU: Delivered Duty Unpaid
DDP: Delivered Duty Paid