Greece Customs Duty

Key Takeaways

• Greece’s standard VAT rate is 24%, close to the EU average, with reduced rates of 13% and 6% for select goods and services.
• As an EU member state, Greece follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member.
• Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item type, since 1 July 2026.
• Since 1 January 2026, a 30% VAT rate reduction applies on dozens of smaller Greek islands, including Lesvos, Kos, Samos, Chios, and islands across the North Aegean and Dodecanese.
• ELTA (Hellenic Post) handles most postal customs clearance and applies its own handling fee separate from the EU-wide VAT and duty rules.

How Greek Import Rules Work

Greece is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

At 24%, Greece’s VAT rate sits close to the EU average (around 21-22%), on the higher side but not among the extremes. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 24% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 24% VAT collected by the courier, no customs duty.
• Over €150: 24% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Greece-Specific Considerations

AADE runs both customs and VAT. Greece’s Independent Authority for Public Revenue (AADE, Ανεξάρτητη Αρχή Δημοσίων Εσόδων) is the agency responsible for administering both customs duties and VAT collection at the Greek border, and it publishes the circulars that implement EU-wide import rules domestically.

Greece has two reduced VAT rates below the 24% standard. A 13% rate applies to categories like select food items, non-alcoholic beverages, and certain pharmaceutical and medical products, while a super-reduced 6% rate applies to books, newspapers, magazines, and some pharmaceuticals and medical devices. These reduced rates matter for anyone importing printed goods, since they sit well below the standard rate.

Many smaller Greek islands now have a reduced effective VAT rate. Greece has a history of island-specific VAT discounts that were mostly phased out around 2016-2017 as part of earlier fiscal reforms. That changed again on 1 January 2026, when AADE reinstated a 30% reduction across all applicable VAT rates (so 24% effectively becomes 17%, 13% becomes 9%, and 6% becomes 4%) for islands with a population under 20,000 in the North Aegean region, Samothraki, and the Dodecanese, alongside the existing 30% reduction that already applied to Lesvos, Kos, Samos, and Chios. AADE’s guidance covers goods, services, and imports, so this can affect the VAT charged on parcels delivered to a qualifying island address, not just local Greek purchases. Tobacco products and means of transport are excluded from the reduction.

ELTA typically handles postal customs clearance. ELTA (Hellenic Post), Greece’s state-owned postal operator, processes customs clearance for most parcels arriving from outside the EU. Historically, ELTA has applied its own clearance handling fee, with a minimum around €15 for dutiable parcels, on top of whatever VAT and customs duty is owed under the EU-wide rules, so shoppers should expect that fee in addition to the amounts described above.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Frequently Asked Questions About Customs Duty in Greece

Does Greece have reduced VAT rates for things like books?

Yes. Greece applies a super-reduced 6% VAT rate to books, newspapers, magazines, and some pharmaceuticals and medical devices, well below the 24% standard rate, plus a 13% reduced rate for select food and pharmaceutical categories.

Do Greek islands have a different VAT rate than the mainland?

For many smaller islands, yes. Since 1 January 2026, AADE applies a 30% reduction across all applicable VAT rates on islands with a population under 20,000 in the North Aegean, Samothraki, and the Dodecanese, and the same 30% reduction already applied to Lesvos, Kos, Samos, and Chios. This can affect the VAT charged on imported goods delivered to a qualifying island address.

Which agency handles Greek customs and VAT?

AADE, the Independent Authority for Public Revenue, is Greece’s tax and customs authority. It administers both the collection of import VAT and customs duty at the border and the domestic VAT rules, including the island rate reductions.

Who clears customs for parcels arriving in Greece by post?

ELTA (Hellenic Post), the national postal operator, handles customs clearance for most international postal parcels. ELTA has historically charged its own clearance handling fee, with a minimum around €15 for dutiable parcels, separate from the VAT and customs duty owed under the EU-wide rules.

Is Greece’s 24% VAT rate high or low compared to the rest of the EU?

It’s close to the middle of the pack. The EU average standard VAT rate is roughly 21-22%, and rates range from Luxembourg’s 17% up to Hungary’s 27%, so Greece’s 24% sits on the higher side without being among the extremes.