Editing Customs (section)

===Europe===
The basic [[customs law]] is harmonized across Europe within the [[European Union Customs Union]]. This includes customs duties and restrictions. Customs tax typically applies from €22 to €150. For more information, see regulations of each member state.

For customs declarations in the EU and in Switzerland, Norway and Iceland, the "[[Single Administrative Document]]" (SAD) is used as a basis.<ref>{{cite web|url=http://ec.europa.eu/taxation_customs/customs/procedural_aspects/general/sad/index_en.htm|title=The single administrative document (SAD) - Taxation and customs union - European Commission|website=Taxation and customs union|access-date=31 December 2017}}</ref>

====Germany====
{{Main|Bundeszollverwaltung}}
Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (EUSt in Germany), which is 7% or 19% depending on the goods. From €150 it is necessary to pay VAT and customs.

====Romania====
{{Main|Financial Guard (Romania)}}
Customs may be very strict, especially for goods shipped from anywhere outside the EU. Up to €10 goods/package.

====Italy====
{{Main|Guardia di Finanza}}
Customs in Italy takes additional 22% VAT (Value-added tax) for goods imported from outside the European Union even if the VAT is already paid to the origin country sender.

====Czech Republic and Slovakia====
Up to €22, there are no taxes. From €22 up to €150, it is necessary to pay VAT (DPH in Czech/Slovak), which is 21%. From €150, it is necessary to pay VAT and customs. Customs may range from zero to 10% depending on the type of imported goods.

==== Ukraine ====
Ukraine has had 5 reforms of its customs authorities. The recent one, in 2019, reorganized [[State Fiscal Service (Ukraine)|State Fiscal Service]] into the [[State customs service of Ukraine|State Customs Service]]. The reform attempt seeks to digitize customs procedures, get market-level wages, innovate customs checkpoints,  integrate into EU customs community, open reference database of customs inspections.<ref>[https://ti-ukraine.org/en/news/5-steps-towards-transparent-customs-service-by-max-nefyodov/ 5 STEPS TOWARDS TRANSPARENT CUSTOMS SERVICE, BY MAX NEFYODOV]</ref>