International Customs Regulations – The complete guide

*Updated on February 22, 2025
SDC International Shipping’s complete guide to customs rules in the European Union, Asia, Oceania, and Africa

International Customs Regulations

Customs are taxes that are charged by a country when you import goods into them.

Customs Regulations in the European Union

The European Union (EU) is a customs union, with a nearly uniform customs regime throughout its 27 member nations. For our clients moving to an EU member state, this means we can better serve them by importing cargo to any EU port for delivery to any EU member nation. For example, we can clear customs for containers imported to ports in the Netherlands or Germany, then deliver them to Austria or France.

Value Added Tax (VAT) is charged throughout Europe. Similar to sales tax in the United States (though technically a consumption tax rather than a purchase tax), the minimum VAT in the EU is set at 15%. Currently, the lowest standard VAT rate is 17% in Luxembourg, while Hungary applies the highest rate at 27%. This means that, if not planned properly, sending a container to an EU member state can incur significant taxes. In addition to VAT, some items may be subject to specific tariffs.

To avoid paying these high taxes, you generally need to be:

1. A returning citizen who has lived abroad for at least 12 months* (some countries may require longer), or
2. Someone moving to an EU nation with a valid residency visa.

*Note: Different EU countries can have specific interpretations of these rules, but 12 months is a common baseline when importing used household goods duty-free.

If you previously lived in France, for instance, and now want to move to Belgium, you might not need a visa as an EU citizen, but you still need to have lived outside the EU for the requisite period (often 12 months) before you can import your used household goods duty-free.

Storage and VAT Considerations

• SDC International Shipping offers storage facilities in both the United States and Europe.
• If you store your items in the U.S. and then ship them later, expect a lead time of at least six weeks once you give us your delivery address.
• If you store your items in Europe, customs clearance happens before the cargo enters storage, so it can be released immediately once you have a final address.
• Storing items in Europe, however, may incur VAT, though we do offer solutions that can help reduce or eliminate VAT on storage services.

You can typically send one container and one air shipment within 12 months of moving to the EU, containing reasonable amounts of personal effects for your family’s use. Generally, you are entitled to send used household goods without additional customs payments. We recommend complying with all relevant regulations—ensure that items are visibly used. If you plan to bring new equipment, buy it at least six months before shipment and keep receipts in case customs officials question newer-looking items.

Vehicles in the EU
Cars, motorcycles, and other vehicles can be shipped to EU countries (the United Kingdom is no longer part of the EU). Vehicles must be licensed in the country where you will reside but can be delivered to any EU port. Some countries allow importing one vehicle per person; others allow multiple vehicles of different types. As a general EU standard for duty-free import of a personal vehicle, you must have owned and used the vehicle for at least six months prior to shipping. Emissions standards are largely uniform across the EU. While many American vehicles, especially newer models, already comply, certain cars may require modifications after arrival. All vehicles will need to pass inspection before licensing, and in some countries, you must have a permanent address and a local ID before registering a vehicle.

Pets
Rules for importing pets are generally uniform. Animals require microchip (RFID) identification, rabies and other vaccinations, and a recent APHIS (USDA) form.

Commercial Shipments and EORI
If you are sending a commercial shipment to the EU or including commercial goods in your shipment, you must obtain an EORI (Economic Operators Registration and Identification) number. If you already have an EORI issued by one EU member state, you do not need another.

*Note: The European Economic Area, the European Free Trade Association, and the Schengen Area are overlapping but not identical organizations. For specific questions—such as importing into Switzerland via an EU country—your SDC International Shipping relocation specialist can provide guidance.

Customs Regulations in Asia

There are two major customs groups in Asia: ASEAN and the Gulf Cooperation Council (GCC).

ASEAN Economic Community

The Association of Southeast Asian Nations (ASEAN) aims to create a single market similar to the EU, but it is not yet a fully unified customs union. There are free trade and reduced tariff arrangements among member states, but regulations can still vary somewhat by country.

Returning Citizens
Many ASEAN countries allow returning citizens (who have lived abroad for about 6–12 months, depending on the country) to import used personal goods duty-free. For instance, Singapore’s policies often serve as a reference point, but each country within ASEAN may have variations.

Goods that you bring should be used, and typically you should not sell them for at least three months after arrival. Shipments can arrive up to six months after your own arrival in the country.

You can generally send one sea shipment and one air shipment. New goods are charged local VAT (often around 10%), though some countries have variable VAT rates for different products. In most ASEAN countries, personal goods in reasonable amounts are not taxed, even if new, though large quantities of new items may attract VAT or customs duty.

If you wear larger or taller sizes than what is commonly found in certain ASEAN countries, it is wise to stock up on clothing suitable for the local climate before you relocate.

Vehicle Imports
In many ASEAN countries, car imports are heavily restricted. Some allow motorcycle imports under prior authorization, but policies differ widely among member states. Always check local rules before including a vehicle in your shipment.

Gulf Cooperation Council

The GCC countries have a customs union, with a common external tariff and freedom of movement for GCC nationals. However, they are not integrating politically to the extent of the EU or ASEAN.

In general, GCC countries do not grant permanent settlement to non-citizens, but people on long-term employment contracts often enjoy similar import considerations as returning citizens. Most GCC states do not have a formal “tax holiday” for incoming goods, but they also tend to have lower overall taxes. For example, when importing a car, you might pay a flat rate of around 5% of the vehicle’s value. Personal household goods are typically not taxed, provided they are used and in reasonable quantities.

Citizens of any GCC country typically can move freely to other GCC states without a visa.

Customs Regulations in Oceania

The Oceania Customs Organization (OCO) coordinates customs procedures among island nations in the region. These countries’ rules are broadly similar but not identical. For example, Fiji Customs provides a clear picture of import policies that are somewhat representative of many OCO members.

Oceania nations place high priority on protecting delicate ecosystems from foreign pests and diseases. Consequently:

• No foodstuffs are allowed.
• Items that came into contact with farms or sea life (e.g., fishing or scuba gear) must be thoroughly cleaned.
• Packing materials must meet international shipping standards—do not use previously used cartons or wood.

Most Oceania countries allow returning citizens and valid long-term residence visa holders to import personal effects without heavy duties. Because you may be moving to a much warmer climate, consider stocking up on appropriate clothing, bedding, and household items in advance.

Vehicles
Many Oceania nations drive on the left-hand side of the road. Consequently, importing a left-hand drive vehicle from the U.S. may be impractical or prohibited. Some countries allow American motorcycles under prior authorization, but you must check each country’s specific rules. Your goods can generally arrive up to 12 months after your own arrival. If you need a gap between leaving the U.S. and settling in Oceania, SDC International Shipping can arrange storage and coordinate delivery later.

Customs Regulations in Africa

While Africa does have organizations such as the Southern African Customs Union (SACU) and the Common Market for Eastern and Southern Africa (COMESA), these groups are not as fully integrated as, for instance, the European Union. We recommend that you consult the consulate and official website of your destination country. Your SDC International Shipping relocation specialist can also help you find specific customs regulations.

In many African countries, the time requirement for having lived abroad before importing goods duty-free is often 6 or 9 months. Certain nations allow older cars than would be permitted elsewhere. However, customs clearance in some African countries can be time-consuming and may take several weeks.