Flat rate customs duty
If you have already made use of the duty-free amounts and allowances, the rates of duty that apply to the additional goods in your luggage are those specified in the EU customs tariff. Each item or commodity group has its own rate of duty.
Customs duty is charged at a flat rate of 2.5% on goods up to a total value of EUR 700. This does not apply to tobacco and goods for which the rate of duty is stipulated as “free” in the table of duty rates. However, before commencing customs clearance, you may request that the rates of duty designated by the EU customs tariff be applied.
The rate of duty designated by the EU customs tariff may be lower or higher than the flat rate.