Islande

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.

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.

Skatturinn (Iceland Revenue and Customs) handles taxes and customs. Import and export declarations are filed electronically via WEB customs clearance under Regulation 88/2005.

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).

For originating goods a EUR.1 movement certificate or an invoice origin declaration (approved exporter/REX) suffices. Certain fish and agricultural products are excluded.

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).

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.

Cette page renvoie vers des pays partenaires importants (import/export) pour un contexte rapide.

• NO
• DE
• CN
• US
• NL
• ES

Pour les transports internationaux, ces termes sont un bon point de départ :

• Incoterms
• AWB (lettre de transport aérien)
• Bill of Lading (B/L)
• Code HS / nomenclature douanière
• UN/LOCODE