Iceland
IS · ISL
Nordatlantik-Insel, EWR-Aussengrenze, Fisch- und Aluminiumexport
Capital: Reykjavik
Overview
Iceland (IS) is a North Atlantic island between Europe and North America and acts as an EEA external border with a focus on fish and aluminium exports. Through the EEA Agreement and EFTA the country is closely tied to the EU single market but remains outside the EU customs union; customs clearance is handled electronically via Skatturinn (WEB customs clearance under Regulation 88/2005), and import VAT is 24 percent (reduced rate 11 percent). The main gateways are Keflavik Airport (KEF) and the ports of Reykjavik/Sundahofn (containers), Grundartangi (aluminium) and Akureyri. With no road or rail link to the mainland, all foreign trade moves by sea and air freight; domestically, the Ring Road (Route 1) and Reykjanesbraut distribute goods. Weekly container services by Eimskip and Samskip connect Iceland with Rotterdam, Immingham and Hamburg/Cuxhaven. Key exports are fish and seafood, aluminium and pharmaceuticals; the main trading partners are the Netherlands, Germany, the United Kingdom, the USA and Norway.
Mentioned countries
Customs & Import/Export
Customs authority
Skatturinn - Iceland Revenue and Customs (Zoll-/Steuerbehörde)Import system
Elektronische Zollanmeldung (WEB-Zollabfertigung / EDI) bei Skatturinn, verpflichtend nach Verordnung 88/2005.
Export system
Elektronische Ausfuhranmeldung über das Zollsystem von Skatturinn (Iceland Revenue and Customs).
Import VAT
- Einfuhr-VSK 24 Prozent Normalsatz, 11 Prozent ermässigt (u.a. Lebensmittel, Bücher, Strom/Heisswasser)
- fällig bei Zollabfertigung.
Import documents
- Handelsrechnung
- Frachtbrief (B/L oder AWB)
- Packliste
- Ursprungsnachweis (EUR.1/Ursprungserklärung)
- ggf. Einfuhrlizenzen
Export documents
- Handelsrechnung
- Packliste
- Frachtbrief (B/L oder AWB)
- Ursprungsnachweis (EUR.1/Ursprungserklärung)
- ggf. Gesundheits-/Veterinärzeugnis (Fisch)
Origin proofs / FTA
EWR/EFTA: Warenverkehrsbescheinigung EUR.1 bzw. Ursprungserklärung auf der Rechnung (ermächtigter Ausführer/REX); zoll-/quotenfrei für Ursprungswaren ausser bestimmte Fisch-/Agrarprodukte.
Restricted & prohibited goods
Lizenz-/Genehmigungspflicht u.a. für Waffen, Betäubungsmittel, bestimmte Lebensmittel/Tiere/Pflanzen (Veterinär-/Pflanzenschutz); EU-konforme Verbote.
Export controls & sanctions
Dual-Use-Kontrolle nach dem Gesetz über Güter mit strategischer Bedeutung (Aussenministerium); Island übernimmt das EU-Sanktionsregime.
Without warranty — always verify with freight forwarder/customs agent and official authorities.
Customs / Import / Export (Europe) — General process
Quick operational overview for international shipments to Europe. Depending on the destination (customs union, VAT, product rules), steps and documents may differ.
Documents (typical)
- Commercial invoice (description, value, Incoterms)
- Packing list (weights, dimensions, packages)
- HS code / tariff classification
- Proof of origin / preference docs (where relevant)
- Transport documents (AWB / Bill of Lading) depending on mode
Process (simplified)
- Prepare export (docs, HS code, origin)
- Import clearance in destination country (declaration, possible checks)
- Release and delivery; duties/taxes according to classification and value
Important: Requirements depend on goods, origin, Incoterms, value, and consignee. When in doubt, confirm with your broker/forwarder and official sources.
Official links
Note: regional/general sources. Country-specific authority links will be added iteratively.
Trade
Freight Infrastructure & Transport Network
Transport relevance
Cargo airports
- Keflavik International (KEF) - wichtigster Fracht- und Passagierflughafen
- Reykjavik (RKV) - Inlandsflüge
Seaports / access ports
- Reykjavik / Sundahöfn (grösster Containerhafen, Faxaflóahafnir)
- Grundartangi (Industrie/Aluminium)
- Reykjanesbær / Helguvik
- Hafnarfjörður
- Akureyri
Road corridors & border crossings
- Hringvegur (Ringstrasse Route 1)
- Reykjanesbraut (Reykjavik - Keflavik)
Top trade lanes
- Island - Rotterdam (NL)
- Island - Immingham (GB)
- Island - Hamburg/Cuxhaven (DE)
- Island - Nordamerika (Eimskip)
Risk & Operational Notes
Risk notes
Insellage ohne Strassen-/Schienenanbindung: Güter ausschliesslich per See- und Luftfracht. Hohe Importabhängigkeit; stabiler Rechtsstaat, geringes Zollrisiko.
Seasonal & weather risks
Stürme und Schnee im Winter; vulkanische Aktivität auf der Reykjanes-Halbinsel (effusiv, ohne Aschewolke - kein Flugverkehrsrisiko); Strassensperren möglich.
Current logistics notes
Wöchentliche Containerdienste von Eimskip und Samskip nach Rotterdam, Immingham und Hamburg/Cuxhaven laufen regulär; Keflavik (KEF) ohne Einschränkungen. Reykjanes-Vulkanismus: Eruption Juli/August 2025 beendet, neue effusive Eruption gilt als wahrscheinlich (kein Aschewolken-Risiko für den Flugverkehr). Temporäre VSK-Senkung auf Treibstoffe (24 auf 11 Prozent, 1.5.-31.8.2026) dämpft Transportkosten. (Stand 2026-07-22)
As of: 2026-07-22
Operational notes – no claim to completeness. Verify with your freight forwarder and official sources.
Public holidays
| Date | Holiday | Type | Customs closed | Transport affected | Note |
|---|---|---|---|---|---|
| Jan 1, 2026 | New Year's Day | National | |||
| Apr 2, 2026 | Maundy Thursday | National | |||
| Apr 3, 2026 | Good Friday | National | |||
| Apr 5, 2026 | Easter Sunday | National | |||
| Apr 6, 2026 | Easter Monday | National | |||
| Apr 23, 2026 | First Day of Summer | National | |||
| May 1, 2026 | Labour Day | National | |||
| May 14, 2026 | Ascension Day | National | |||
| May 24, 2026 | Whit Sunday | National | |||
| May 25, 2026 | Whit Monday | National | |||
| Jun 17, 2026 | National Day | National | |||
| Aug 3, 2026 | Commerce Day | National | |||
| Dec 24, 2026 | Christmas Eve (from 1 pm) | National | Half-day holiday: businesses and customs offices close from 1 pm. | ||
| Dec 25, 2026 | Christmas Day | National | |||
| Dec 26, 2026 | Boxing Day | National | |||
| Dec 31, 2026 | New Year's Eve (from 1 pm) | National | Half-day holiday: businesses and customs offices close from 1 pm. |
New Year's Day
Jan 1, 2026
Maundy Thursday
Apr 2, 2026
Good Friday
Apr 3, 2026
Easter Sunday
Apr 5, 2026
Easter Monday
Apr 6, 2026
First Day of Summer
Apr 23, 2026
Labour Day
May 1, 2026
Ascension Day
May 14, 2026
Whit Sunday
May 24, 2026
Whit Monday
May 25, 2026
National Day
Jun 17, 2026
Commerce Day
Aug 3, 2026
Christmas Eve (from 1 pm)
Dec 24, 2026
Half-day holiday: businesses and customs offices close from 1 pm.
Christmas Day
Dec 25, 2026
Boxing Day
Dec 26, 2026
New Year's Eve (from 1 pm)
Dec 31, 2026
Half-day holiday: businesses and customs offices close from 1 pm.
Sources: Lög nr. 88/1971 um 40 stunda vinnuviku (Alþingi) · Lög nr. 39/1966 um almennan frídag 1. maí (Alþingi)
Airports in this country
Seaports in this country
Latest News
Sources & Data Confidence
Official sources
- skatturinn.is
- tollur.is
- statice.is
- government.is
Source references without warranty. For legal/tax decisions consult official authorities.
FAQ
Is Iceland part of the EU customs union?
No. Via the EEA Agreement and EFTA, Iceland belongs to the EU single market but stays outside the EU customs union. Customs borders and declarations apply towards the EU, though EEA-origin goods are largely duty-free.
What is the import VAT rate in Iceland?
The standard VAT (VSK) rate is 24 percent and the reduced rate 11 percent (e.g. food, books, electricity and hot water). Import VAT is levied at customs clearance.
Which customs authority is responsible in Iceland?
Skatturinn (Iceland Revenue and Customs) handles taxes and customs. Import and export declarations are filed electronically via WEB customs clearance under Regulation 88/2005.
How are goods transported to Iceland?
Exclusively by sea and air, since there is no road or rail link to the mainland. Eimskip and Samskip run weekly container services to northern Europe; air cargo goes via Keflavik (KEF).
Which proofs of origin apply for duty-free EEA trade?
For originating goods a EUR.1 movement certificate or an invoice origin declaration (approved exporter/REX) suffices. Certain fish and agricultural products are excluded.
Do sanctions and export controls apply in Iceland?
Yes. Iceland adopts the EU sanctions regime and controls dual-use goods under the Act on items of strategic significance (administered by the Ministry for Foreign Affairs).
Do the volcanic eruptions affect logistics?
The Reykjanes eruptions are effusive (lava flows, no ash cloud) and do not disrupt air traffic. Keflavik operates normally; localised road closures and the evacuation of Grindavik remain possible.
Which trade partners are important for Iceland?
Which logistics terms are especially relevant for Iceland?
For international shipments, these terms are a good quick start:
Next steps
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