Hungary Customs Duty

Key Takeaways

• Hungary’s standard VAT rate is 27% - the highest of any EU member state.
• Hungary is not in the eurozone; it uses the forint (HUF), but the EU’s €150 import threshold is still fixed in euros, not forints.
• As an EU member state, Hungary 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.
• Orders over €150 pay 27% VAT plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.

How Hungarian Import Rules Work

Hungary 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 27%, Hungary’s VAT rate is the highest standard rate anywhere in the EU, well above the EU average of around 21-22%. Everything else follows the standard EU rules:

• Under €150, IOSS seller: 27% VAT included at checkout, plus a flat €3 customs duty per item type.
• Under €150, non-IOSS seller: 27% VAT collected by the courier, no customs duty.
• Over €150: 27% VAT, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

Because Hungary uses the forint rather than the euro, the €150 threshold still applies in euro terms. A shopper’s cart total in forint is converted to euros to determine whether an order falls above or below the threshold, and Hungarian VAT is then calculated and charged in forint on that converted value.

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.

Hungary-Specific Considerations

Hungary’s National Tax and Customs Administration (Nemzeti Adó- és Vámhivatal, or NAV) is unusual among EU member states in that it merges tax and customs enforcement into a single agency rather than keeping them as two separate bodies. NAV administers both the VAT collected on imports and the customs duty assessment at the border.

For postal shipments, Magyar Posta (the Hungarian national postal operator) handles customs clearance on incoming parcels and charges its own separate postal customs handling fee on top of any VAT or duty owed, payable either online in advance or on delivery. This handling fee is distinct from the carrier fees charged by private couriers like DHL, UPS, or FedEx.

Hungary also applies two reduced VAT rates below its 27% standard rate for specific product categories: a 5% rate covers printed and audio books, newspapers, and pharmaceutical products, while an 18% rate applies to certain dairy and cereal-based food products. These reduced rates matter mainly for VAT-registered businesses selling those categories into Hungary; most general consumer goods bought from abroad, electronics, clothing, and homeware among them, are charged the full 27% standard rate.

Frequently Asked Questions About Customs Duty in Hungary

Why is Hungary’s VAT rate so much higher than other EU countries?

Hungary sets its own standard VAT rate as an EU member state, and at 27% it is the highest standard rate in the entire EU, well above the bloc average of roughly 21-22% and Luxembourg’s low of 17%. The rate applies uniformly to imports, regardless of what country the seller ships from.

I shop in forint - how does the €150 threshold apply to me?

The EU’s import threshold is fixed at €150 across every member state, including non-eurozone countries like Hungary. Your order total in forint is converted to its euro equivalent to determine whether the order falls under or over the threshold, and Hungarian VAT is then calculated in forint on that value.

Who handles customs clearance for my parcel in Hungary?

For postal shipments, Magyar Posta manages customs clearance on incoming international parcels and charges its own handling fee for the service, separate from any VAT or duty owed. Private couriers such as DHL, UPS, and FedEx handle clearance directly for shipments they deliver.

Does Hungary have lower VAT rates for books or groceries I import?

Yes - Hungary applies a 5% reduced rate to books, newspapers, and pharmaceuticals, and an 18% rate to certain dairy and cereal products, both well below the 27% standard rate. Most other imported consumer goods, however, are taxed at the full 27% rate.

Does Hungary’s National Tax and Customs Administration handle both VAT and customs?

Yes - Hungary’s NAV (Nemzeti Adó- és Vámhivatal) combines tax and customs functions into one agency, unlike many EU countries that keep separate tax and customs authorities. NAV is responsible for both VAT collection and customs duty enforcement on imports.