Customs regulations apply when companies or individuals are engaged in exporting goods to or importing goods from countries outside of the European Union.  In exceptional cases, customs regulations also apply to trade between certain parts of certain territories (e.g., Åland Islands, the Canary Islands, the Channel Islands, French overseas departments, and French overseas territories). 

You will need to pay a customs duty on goods during customs formalities when importing goods into free circulation.  The amount depends on the type of the goods, country of origin and the quantity.  In addition to customs duties, you will need to pay the value added tax and, for some goods such as alcohol, tobacco, and motor fuel, an excise duty.