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Imports

According to current customs legislation, “import” refers to the entry of goods into the country from third countries or from the special fiscal territories of the Community, provided they have not been placed into free circulation in another EU Member State.

The import of Community goods between EU countries is defined as “intra-Community acquisition”, and these goods move freely without complex customs procedures, or in some cases, none at all, depending on the mode of transport and the transit countries.

However, certain categories of goods are subject to customs control and require specialized customs formalities before they can be placed into free circulation within the country. Examples include products subject to Special Consumption Tax (SCT).

During the import of goods, it is mandatory for the owner of the goods or their legal representative to submit a Single Administrative Document (SAD) (import declaration) to customs, followed by the customs clearance of the goods.

A series of formalities and procedures are followed in accordance with applicable customs legislation. Duties, taxes, and VAT are imposed on the value of the imported goods and paid at the local customs office to allow the goods to be placed into free circulation within the country.

For customs clearance during import, we handle the following on your behalf:

Detailed Cost Calculation:
We provide a detailed cost estimate for your import and inform you about the commercial and shipping documents required for the customs clearance of your goods.
A printed and electronic authorization is required for representing you at the Customs Office.
We check for the existence of an EORI number (Unique Identification Number for transactions with customs authorities) and issue one if it does not exist.

Document Collection and Review:
Upon arrival of your shipment, we collect the shipping and commercial documents from the agency or transport company. After carefully studying them and agreeing with you on the final outcome, we prepare them for submission to customs.

Submission of Documents:
We submit the Import Declaration (SAD) to the electronic customs system ICISnet, along with the supporting documents.

Physical Presence at Customs:
We ensure our physical presence at the relevant customs office to guarantee a smooth and efficient clearance process, addressing any specialized needs that may arise.

Electronic Payment:
We handle the electronic payment of applicable duties, taxes, and charges.

Delivery of Goods:
We deliver the import authorization to you so you can collect your goods, or we arrange for their secure transportation through our partners to your storage facility or any other location you specify.

National Consumption Tax Rates (E-liquids for Electronic Cigarettes)

E-liquids contained in electronic cigarette devices or in special refill containers or single-use vials intended for use in electronic cigarettes (with or without nicotine): €0.10 per milliliter.

Tax Warehouse (requires a guarantee of at least €5,000).

National Consumption Tax Rates (Coffee)

  • Roasted Coffee: €3 per kilogram of net weight.
  • Unroasted Coffee: €2 per kilogram of net weight.
  • Instant Coffee: €4 per kilogram of net weight.
  • Preparations based on coffee extracts, distillates, or concentrates, or containing coffee: €4 per kilogram of net weight in the final product.

Tax Warehouse (requires a guarantee of at least €5,000).

SCT Rates (Ethyl Alcohol and Alcoholic Beverages)

  • Ethyl Alcohol: €2,450 per hectoliter of pure ethyl alcohol.
    A reduced rate of 50% (€1,225) applies to ethyl alcohol intended for the production of ouzo or contained in tsipouro or tsikoudia.
  • Beer: €5 per degree PLATO per hectoliter of beer.
    A 50% reduced rate applies to beer produced by independent small breweries, provided their annual production does not exceed 200,000 hectoliters.
  • Intermediate Products: €102 per hectoliter of the final product, with exceptions such as Natural Sweet Wine, for which the rate is set at €51.
  • Wine (Table Wine, Sparkling Wine): €0 per hectoliter of the final product.
  • Fermented Beverages (other than wine and beer): €20 per hectoliter of the final product.

Tax Warehouse (requires a guarantee of at least €180,000).

The SCT on cigarettes is structured as follows:

a) Fixed Tax: €82.50 per thousand (1,000) cigarettes (1 tax unit), which is the same for all cigarette categories.

b) Proportional Tax: 26% of the retail price per thousand (1,000) cigarettes (1 tax unit), which is also the same for all cigarette categories.

The total amount of SCT calculated under the above cases (a) and b) cannot be less than €117.50 per thousand (1,000) cigarettes (1 tax unit).

  • Cigars and Cigarillos: 35% of the retail price per kilogram.
  • Fine-Cut Tobacco (intended for the production of hand-rolled cigarettes): €170 per kilogram of net weight.
  • Other Smoking Tobacco (such as pipe tobacco or shisha tobacco): €156.70 per kilogram of net weight.

Tax Warehouse (requires a guarantee of at least €235,000).