In this guide
- Greece applies a standard VAT rate of 24% and reduced rates of 13% and 6% for select goods.
- ICISnet is Greece's official electronic customs clearance platform, with typical timelines of 24-72 hours for compliant shipments.
- EORI registration is mandatory for all importers and is issued free by Greek Customs within 1-5 business days.
- HS codes determine duty rates; official lookup via EU TARIC or AADE is required for accurate landed cost calculation.
Lucas Arillotta · Supply Chain Manager at SINO Shipping · Importing from China to Greece means navigating a web of EU customs rules, Greek VAT (ΦΠΑ), and strict product compliance. Your landed cost is shaped by three things: the HS code (which sets your duty rate), the customs value (almost always CIF), and Greece’s VAT system (24% standard, with some reduced rates). Get any of these wrong and you risk delays, surprise tax bills, or even cargo holds. In this guide, we’ll break down the exact steps to estimate duty and VAT, flag the traps that trip up importers, and show you how to factor compliance and clearance costs into your quotes. For broader context on routes, modes, and timelines, see the full Greece shipping guide.
HS code: your key to duty rates (and EU compliance)
Every import starts with the HS code. In Greece, this isn’t just a tariff number—it’s your ticket to the right duty rate, VAT calculation, and compliance checks. Greece enforces EU customs rules, so your HS code also determines whether you need CE marking, REACH registration, or special certificates.
How HS codes work in Greece
The HS code is the basis for everything: duty rate, VAT, and product controls. Greek Customs (AADE) uses the EU’s Harmonized System, which means your code must match the technical description, not just the product’s marketing name. We see vague codes (“miscellaneous electronics”) trigger reclassification, leading to higher duties or holds. If your invoice, customs declaration, and packing list don’t line up with your HS code, Greek Customs will dig deeper.
| Product Type | Example HS Code | Duty Rate (typical) | Triggers Special Controls? |
|---|---|---|---|
| Consumer electronics | 8517.62 | 0–3% | CE marking, RoHS |
| Apparel | 6104.62 | 12% | None |
| Toys | 9503.00 | 0–4.7% | CE marking |
| Furniture | 9403.20 | 0–2.7% | ISPM-15 for wood |
Duty rates are set at the EU level, but Greece enforces them rigorously—especially for high-risk categories (electronics, textiles, toys).
Finding the right HS code (EU approach)
Start with function, material, and intended use. “Bluetooth speaker” isn’t enough; you need “radio-frequency device, plastic housing, lithium battery.” The more technical and precise, the less risk of customs questioning. The invoice, packing list, and declaration must all support your HS code—otherwise, Greek Customs may reclassify and increase your duty rate.
For guidance, see our HS code checklist for Greece:
Greece HS code checklist
Pin down your code before shipping
Where to check duty rates officially
The EU TARIC database is your official source for duty rates. For Greece, you can also check with AADE (Greek Customs) online. Always cross-check the code and rate before quoting or shipping. If your goods are subject to anti-dumping duties (common for certain Chinese products), check the EU Commission’s trade defence portal—these can add 10–50% to your bill.
Customs value: what goes into your VAT and duty base (CIF logic in Greece)
Duty and VAT are calculated on the customs value, which is almost always the CIF value (Cost, Insurance, Freight). Greece follows the EU standard, so your declared value must include all costs up to the port or airport of arrival.
What ‘customs value’ means for Greece
The customs value is the sum of:
- Product price (as per invoice)
- Freight cost (actual shipping cost from China to Greece)
- Insurance (if applicable)
- Any adjustments (packing, royalties, assists)
Greek Customs uses this value to calculate both import duty and VAT. If the declared value is too low, AADE will challenge it and may use their own reference prices or market data.
- Goods value — Invoice value (FOB or agreed price)
- International freight — Ocean or air to Greece port/airport
- Insurance — To the place of import
CIF-based valuation (EU standard)
Greece’s customs system (ICISnet) expects CIF-based declarations. If you ship under DAP or DDP terms, make sure your forwarder or broker correctly adjusts the customs value. Misunderstanding this is a common trap—especially for first-time importers.
| Component | Included in Customs Value? | Notes |
|---|---|---|
| Product price | Yes | Invoice, FOB or EXW base |
| Freight | Yes | Actual cost to Greece |
| Insurance | Yes | Must be documented |
| Destination charges | No | Greek port/airport fees |
| VAT | No | Calculated after duty |
How Greece calculates import duty and VAT (the core formulas)
Now for the numbers: Greece applies EU tariff rates for duty, and VAT (ΦΠΑ) at 24% standard, with reduced rates for food, books, medicines, and a few other categories. The VAT is calculated on the sum of customs value + duty + any excise.
Import duty (EU tariff)
Duty is set by the HS code and the EU TARIC schedule. Rates range from 0% (many electronics) to 12% (apparel), and can be much higher if anti-dumping duties apply.
Import duty = Customs value x Duty rate
VAT on imports (FPA – 24% standard)
VAT is where many importers get caught out. Greece applies VAT to the sum of customs value + duty + excise (if any). The standard rate is 24%, but there are reduced rates (13% for food, hotels, energy; 6% for books, medicines, theatre tickets).
VAT = (Customs value + Duty + Excise) x VAT rate
Greece duties & tax estimator
24% ΦΠΑ (FPA – Value Added Tax)Estimate only. Actual amounts depend on HS code, origin, and Greece customs assessment.
| Category | VAT Rate | Notes |
|---|---|---|
| Electronics | 24% | Standard rate |
| Apparel | 24% | Standard rate |
| Food | 13% | Reduced rate |
| Books, medicines | 6% | Lowest rate |
EU certifications and compliance: what Greek customs checks (CE marking, EORI, and more)
Beyond duty and VAT, Greece enforces EU-wide certifications. Without the right paperwork, your cargo can be held, rejected, or returned. The most common are CE marking and EORI registration, but sector-specific rules (REACH, food safety, medical devices) are also enforced.
CE marking and product safety
Most electrical, electronic, toys, and children’s products require CE marking. This means testing and certification under EU directives. Greek Customs checks for CE compliance at clearance—missing or incorrect marking triggers holds.
| Category | Certification | Agency | Typical Timeline | Cost Range |
|---|---|---|---|---|
| Electrical/electronic | CE Marking | EU/Notified Bodies | 4–12 weeks | €2,000–€15,000 |
| Radio/wireless | CE (RED) | EU/Notified Bodies | 4–8 weeks | €3,000–€10,000 |
| Chemicals/materials | REACH | ECHA | Ongoing | €5,000–€50,000+ |
| Food & beverages | EU Food Safety | EFET/EU | 2–4 weeks | €1,000–€5,000 |
| Medical devices | MDR | EOF/EU Notified | 6–24 months | €10,000–€100,000+ |
EORI registration (importer ID)
You must register for an EORI number before importing. It’s free, issued by AADE, and takes 1–5 business days. Without it, your shipment cannot clear customs. For details, see our Greece customs clearance guide.
Greece import compliance checklist
Complete before cargo ships
Special certifications (food, chemicals, medical devices)
Greece enforces all EU sector-specific rules. For food, you need EFET notification and EU Food Safety Regulation compliance. For chemicals, REACH registration is mandatory. Medical devices require MDR certification, which can take up to 24 months. Toys must meet the Toy Safety Directive and bear the CE mark.
ICISnet and ICS2: Greece’s electronic customs clearance (filing and timelines)
Greece’s customs clearance is fully digital, using ICISnet and the EU’s ICS2 system for advance filing. If you don’t file correctly or on time, your cargo will be delayed or even refused entry.
ICISnet platform overview
ICISnet is the Greek Customs electronic platform. All import declarations, document uploads, and clearance steps happen here. Your broker or forwarder will handle the process, but you must supply all required documents—invoice, packing list, certificates, EORI, etc.
Advance ENS filing (ICS2)
EU rules require an Entry Summary Declaration (ENS) via ICS2 before goods arrive. This is mandatory for all imports, including sea, air, and rail. Failure to file in advance means your cargo can be blocked at arrival.
| Step | Platform | Who files | Deadline |
|---|---|---|---|
| ENS (ICS2) | ICS2 | Forwarder/Broker | Before arrival (hours/days) |
| Import declaration | ICISnet | Broker/Importer | At arrival or soon after |
| Clearance | ICISnet | AADE Customs | 24–72h (docs complete) |
Customs clearance timelines
With complete documents and correct filings, clearance usually takes 24–72 hours. If Greek Customs flags your shipment for inspection, or if documents are missing/incomplete, expect 3–7 days or longer.
Greece-specific mistakes that trigger delays, extra taxes, or holds (watch out for these!)
We see the same mistakes over and over—each one can cost days or hundreds of euros. Here’s what to avoid when importing to Greece.
Missing EORI registration
Without an EORI number, your shipment cannot clear. AADE issues these in 1–5 days, but if you forget, your cargo sits at the port until it’s resolved.
Non-compliance with ISPM-15 wood packaging
All wood packaging (pallets/crates) must be ISPM-15 treated and certified. Greek Customs enforces this strictly—non-compliant pallets are rejected or require costly re-packing.
Incorrect or missing CE marking
If your product needs CE marking (electronics, toys, medical devices), but lacks proper certification, Greek Customs will hold the shipment. We’ve seen delays of weeks, especially for products with unclear documentation.
VAT calculation errors
If you forget to include duty or excise in your VAT base, AADE will recalculate and charge penalties. This is a common trap for DDP shipments or when using unfamiliar brokers.
Ignoring EU anti-dumping duties
Certain Chinese products are subject to EU anti-dumping duties—sometimes 10–50% on top of normal tariffs. If you don’t check, you’ll be hit with surprise bills at clearance.
- Missing or invalid EORI registration
- Non-compliant ISPM-15 wood packaging
- CE marking documents incomplete or absent
- Under-declared customs value
- Incorrect VAT base (missing duty/excise)
- Ignoring anti-dumping duties for affected HS codes
How to quote and plan landed cost for Greece (a practical playbook)
To quote landed cost for Greece, you need to factor in duty, VAT, certifications, clearance fees, and delays. Here’s a step-by-step approach we use for clients shipping from China.
Estimating duty and VAT
- Confirm HS code and check EU TARIC for duty rate.
- Calculate CIF value (product price + freight + insurance).
- Apply duty rate to CIF value.
- Add excise if applicable (rare for most goods, but check for alcohol, tobacco).
- Calculate VAT on total (CIF + duty + excise) at 24% (or reduced rate if eligible).
Greece landed cost checklist
Quote with confidence
Factoring in certifications and clearance costs
Always budget for certification costs (CE, REACH, etc.), plus brokerage fees and possible storage/inspection charges. If your product is regulated, certification can take weeks or months—build this into your timeline.
Planning for port and holiday delays
Greek holidays can shut down ports and customs for days. If your cargo arrives during Greek Orthodox Easter, August 15, or Christmas/New Year, expect delays. For mode-specific risks, see our shipping mode comparison guide.
| Holiday Period | Typical Dates | Risk Level | Impact |
|---|---|---|---|
| Greek Orthodox Easter | May (varies) | High | Ports/customs closed |
| August Holiday | August 15 | Medium–High | Reduced operations |
| Christmas & New Year | Dec 25–Jan 1 | High | Multiple closures |
| Clean Monday | March (varies) | Medium | Customs/logistics closed |
Bottom line: what importers need to know for Greece (final takeaways)
Greece applies EU-level customs and VAT rules, but local enforcement is strict—especially for EORI, CE marking, and ISPM-15 wood packaging. Your landed cost is shaped by HS code, CIF value, duty, VAT, and compliance costs. Plan for clearance timelines (24–72h with complete docs), factor in Greek holidays, and double-check every document before shipping. For a custom quote and full landed cost breakdown, request a Greece shipping quote and see the full Greece shipping guide for routes, modes, and clearance tips.
If you follow the checklist, confirm certifications, and account for Greek-specific risks, you’ll avoid most delays and extra charges. We see the best outcomes when importers plan ahead, use the right HS code, and budget for all compliance and clearance costs.
ReferenceGlossary· 36 terms
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- AADE
- Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Independent Authority for Public Revenue). The Greek agency responsible for customs, tax collection, and VAT administration.
- advance
- When the carrier or broker pays duties, taxes, or fees to customs on your behalf and invoices you later. Often used with disbursement; confirm who pays the advance and any fee.
- brokerage
- Fee for customs brokerage: filing the declaration, liaising with customs, and securing release. May be bundled (e.g. express) or separate.
- CE
- Conformité Européenne. EU mandatory marking for products sold in the EEA. Does not transfer to Japan—PSE and TELEC are separate regimes.
- CIF
- Cost, Insurance and Freight. Sea and inland waterway only—no air. Seller pays freight and minimum insurance (typically ICC C) to the named port; buyer clears import and pays duties. Risk transfers when goods are on board the vessel.
- clearance
- Customs clearance. Process of presenting goods and documents to customs and obtaining release for import or export. Export clearance (who files it) is the key difference between EXW and FOB.
- customs value
- Taxable base for duty and Consumption Tax. In Japan, usually CIF: goods + freight + insurance to the port or airport of import.
- DAP
- Delivered At Place. Seller delivers to a named place (e.g. buyer's warehouse) and unloads; buyer handles import clearance, duties, and Consumption Tax. IOR is the buyer.
- DDP
- Delivered Duty Paid. Seller pays all costs to the buyer's door, including clearance, duties, and Consumption Tax. True DDP means the recipient pays nothing at delivery.
- destination charges
- Fees at the destination port: terminal handling, documentation, release, CFS deconsolidation (LCL), storage. Often bundled or omitted from the first quote—confirm line by line.
- duty
- Import duty. Tax levied by customs on imported goods, based on HS code, value, and origin.
- EORI
- Economic Operators Registration and Identification number. Required for all businesses importing into Poland from outside the EU.
- EU Food Safety Regulation
- Regulation (EC 178/2002). Sets food safety standards for imports into France and other EU countries.
- EXW
- Ex Works. Seller makes goods available at their premises; buyer arranges pickup, export clearance, freight, and everything beyond. Risk transfers at the factory gate—the earliest of all Incoterms.
- FCL
- Full Container Load. You book an entire container (e.g. 20GP or 40HC); only your cargo inside.
- FOB
- Free On Board. Seller delivers to the ship and clears export; buyer arranges freight and import from ship's rail. Risk transfers when goods are on board the vessel. Sea freight only—use FCA for air. For containers, the 'on board' moment is often unclear; FCA (CY/CFS) can be cleaner.
- forwarder
- Freight forwarder. Company that books transport, arranges documentation, and often coordinates customs on your behalf.
- HS Code
- Harmonized System code. International product classification used for customs; determines duty rate and any restrictions.
- ICISnet
- Integrated Customs Information System Network. Greece's electronic customs platform for import/export declarations and clearance.
- import declaration
- Document filed with customs to clear goods for import. Lists contents, value, HS codes, permits. Under DAP the buyer's broker files; under DDP the seller's broker or IOR files.
- Import Duty
- Tax levied by Iraqi customs on goods imported into Iraq, calculated based on product classification and value.
- ISPM-15
- International Standards for Phytosanitary Measures No. 15. Treatment standard for wood packaging (e.g. pallets) to prevent pests.
- landed cost
- Total cost to get goods to the final destination: transport, handling, customs, duties, taxes, and last-mile. Use it to compare modes, not headline rate alone.
- LCL
- Less than Container Load. Your cargo shares a container with others; priced per CBM (plus CFS and handling at both ends).
- MDR
- EU Medical Device Regulation (2017/745). Governs medical device safety and compliance for imports to France.
- New Year
- Japan: late December to early January when many businesses, ports, and warehouses close or reduce operations. Plan shipments to avoid arrival during this window; expect backlog after reopening.
- Packing List
- Document listing contents, weights, and packaging of each package; used for customs and cargo handling.
- phytosanitary certificate
- Official document issued by the exporting country's plant protection authority (e.g. GACC for China). States species, origin, and that the consignment is pest-free and meets Japan's import conditions. Required by MAFF for plant-derived goods.
- RASFF
- Rapid Alert System for Food and Feed. EU system for notifying food safety risks, relevant for food imports into Italy.
- REACH
- Registration, Evaluation, Authorisation and Restriction of Chemicals (EC 1907/2006). EU regulation controlling chemicals in products imported into Portugal.
- reclassification
- When customs assigns a different HS code than declared. Triggers a new duty rate, potential backpayment, and delays. Vague descriptions invite reclassification.
- RoHS
- Restriction of Hazardous Substances Directive (2011/65/EU). EU directive limiting hazardous substances in electrical and electronic equipment imported into Portugal.
- Taric
- Tarifa Integrada Comunitaria. EU customs tariff database used by Spain to classify and assess duties on imports.
- Toy Safety Directive
- Directive 2009/48/EC. EU regulation for toy safety, enforced in France.
- Value Added Tax
- Value Added Tax (VAT). A 5% consumption tax levied on most goods imported into the UAE, collected at customs clearance.
- VAT
- Value Added Tax. Cambodia's standard consumption tax applied to imports, currently at 10%.
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