With Hungary’s accession to the European Union in 2004, Hungary adopted the EU’s common external tariff (CXT) rates, resulting in an average tariff level of 3.6%.
 
Tariff assessment and all other customs procedures take place at the first port of entry into the EU. However, Hungary still collects the Value Added Tax (VAT) on all goods that have Hungary as their final destination. The VAT on most goods and services is 27%. In addition to the 27% VAT, there is an 18% VAT category for certain products and services such as bakery products, commercial accommodation and internet services and a 5% VAT category for raw meat such as pork, poultry, fish and veal as well as fresh dairy products. 
 
Key Link
http://ec.europa.eu/taxation_customs/customs/customs_duties/tariff_aspects/customs_tariff/index_en.htm
 
https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/what-is-common-customs-tariff/taric_en
 
 

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