Customs Clearance in Iceland
Who Clears Your Goods in Iceland
Customs administration in Iceland sits with Icelandic Customs (Tollstjóri), with VAT administered by Iceland Revenue and Customs (Skatturinn). The declaration framework is Iceland applies the EU Common Customs Tariff under the EEA Agreement, with declarations lodged electronically with Tollstjóri.
Registration You Need in Iceland
an EORI number issued by Icelandic Customs (Tollstjóri) is required before the first commercial declaration is lodged in Iceland, and it is the identifier Tollstjóri expects on the entry. Because Iceland is outside the EU customs union, this is not an EU EORI: it is issued by Tollstjóri and is not valid for declarations lodged in EU member states, nor is an EU EORI valid for declarations lodged in Iceland.
The Iceland Declaration Sequence
- Register for EORI before the first shipment
- Classify the goods to the correct TARIC commodity code
- Establish the customs value on a CIF basis
- Lodge the declaration electronically
- Assess and pay duty; account for import VAT
- Goods released to free circulation
Documents Checklist for Iceland
- Commercial invoice
- Packing list
- Bill of lading or airway bill
- EORI number
- Certificate of origin, where preference is claimed
- Licences or permits for controlled goods
Clearance Points Specific to Iceland
Iceland has no deep-sea container port of its own. China-origin containers usually tranship through a North European hub such as Rotterdam or Antwerp and then discharge at Reykjavík harbour, after which cargo moves by road to the final destination. That transhipment connection is the single largest variable in Icelandic transit planning: a direct deep-sea call and a transhipped routing can differ by well over a week on the same trade lane. Air cargo consolidates at Keflavík, which has strong North Atlantic connections.
Beyond the standard customs sequence, these are the Iceland-specific points that most often decide how smoothly a first shipment clears:
- Iceland is outside the EU customs union and VAT union — the EU EUR 150 duty-relief and EUR 3 per-item rules do not apply
- Iceland applies import VAT (VSK) to commercial imports with no low-value exemption
- Iceland has no deep-sea container port; containers tranship via a North European hub
Common Iceland Clearance Errors
- Commodity code copied from a similar product rather than classified properly
- Freight and insurance omitted from the customs value
- Invoice values inconsistent with the transport document
- Wood packaging without ISPM 15 treatment and marking
- Missing licences for restricted or controlled goods
Frequently Asked Questions
Customs administration sits with Icelandic Customs (Tollstjóri), with VAT administered by Iceland Revenue and Customs (Skatturinn). Declarations are lodged under Iceland applies the EU Common Customs Tariff under the EEA Agreement, with declarations lodged electronically with Tollstjóri. Businesses importing commercially need an EORI number issued by Icelandic Customs (Tollstjóri) in place before the first declaration.
Commercial invoice, packing list, transport document (bill of lading or airway bill), the EORI number, and a certificate of origin where preferential treatment is claimed. Restricted goods require additional licences or permits.
On the transaction value method — the price actually paid or payable — plus freight and insurance to the point of entry into Iceland. This CIF figure is the base against which duty and import VAT are calculated.
Incorrect or incomplete commodity classification, under-declared freight and insurance, missing or inconsistent commercial invoice values, non-compliant wood packaging, and missing licences for controlled goods.
It is separate from the ocean or air leg but is part of door-to-door planning. Clearance duration depends on whether the declaration is complete and whether the goods are selected for examination.