Importing vanilla into the EU: duties, documents and the REX rule

The duty question, answered properly

Most buyers assume duty is a fixed cost of importing and budget for it. On vanilla from Madagascar, it can be zero — and the difference between zero and the standard tariff is entirely a matter of paperwork.

Madagascar is classified as a least developed country, which places it under the European Union's Everything But Arms arrangement: no customs duties, no quotas, on everything except arms and ammunition. Vanilla, classified under HS heading 0905, is covered.

But the exemption is not automatic. It applies only if the preferential origin of the goods is properly attested at the moment of customs clearance. Without that attestation, your declaration falls back to the standard tariff for the commodity code — which you can look up in the EU's TARIC database for your specific product and country.

How the exemption actually works

Preferential origin used to be certified by a document issued by the exporting country's authorities. That system has been replaced byself-certification through the REX system: exporters register once, receive a Registered Exporter number, and are then entitled to issue their own statement on origin.

In practice, three things must line up:

1. Your supplier holds a valid REX number. It is public and verifiable in the European Commission's REX database — you can check it yourself, and you should.
2. A statement on origin appears on the commercial document— invoice, delivery note or packing list. It is a short standardised wording including the REX number. It is not a separate certificate, which is why buyers sometimes miss it entirely.
3. Your customs declaration claims the preference. Your broker must actively enter the preference code. If they declare under the standard regime, you pay duty even though you were entitled not to.

That third point is where the money is most often lost. A broker who is not told to claim the preference will not claim it, and the correction afterwards is administratively heavy.

What to verify before you order

• Ask your supplier for their REX number in writing, and check it against the Commission database rather than accepting it on trust. A number that is not registered, or registered to a different entity than the one shipping, does not entitle you to anything.
• Ask that the statement on origin be included on the invoice, and confirm the wording is present before the goods ship. Adding it afterwards is possible but painful.
• Tell your customs broker in advance that the shipment is eligible for preference under the GSP/EBA arrangement, and give them the REX number.

Our partner exporter is REX-registered, and the statement on origin is included with every shipment as standard. If you are comparing us with another supplier, this is a question worth asking them too — the answer changes your landed cost.More on comparing suppliers →

The other documents that travel with the goods

Duty is one thing; clearance is another. A vanilla shipment normally carries:

• Commercial invoice, bearing the statement on origin
• Packing list, with net and gross weights and lot references
• Phytosanitary certificate, issued by the exporting country's plant protection authority
• Certificate of analysis per lot — how to read it
• Transport document: air waybill or bill of lading

Consignments of plant products are subject to official controls on entry, and the applicable requirements depend on the product and its intended use. Your broker will tell you whether a prior notification is needed for your specific case — ask before the goods leave, not when they arrive.

VAT still applies, and that is normal

Zero duty does not mean zero tax. Import VAT remains due at your national rate, calculated on the customs value plus transport and insurance.

The practical difference matters: duty is a cost you never recover, VAT is normally deductible if you are VAT registered. So a supplier who tells you imports are "tax free" is either simplifying or does not know — and the distinction is worth several points of margin on your cash position.

Before your first order

1. Get the supplier's REX number and verify it yourself.
2. Confirm the statement on origin will appear on the invoice.
3. Brief your customs broker on the preference, in writing.
4. Check with them whether official controls apply to your consignment.
5. Budget import VAT, not duty.
6. Ask for the certificate of analysis to match the lot actually shipped.

None of this is difficult. It is simply rarely explained — which is why a number of European buyers pay duty they did not owe.

Questions we get asked

Do I pay customs duty on vanilla imported from Madagascar into the EU?

Not if the origin is properly attested. Madagascar is a least developed country covered by the EU Everything But Arms scheme, which removes duties and quotas. The exemption requires a statement on origin from an exporter registered in the REX system.

What is a REX number?

A Registered Exporter number identifies an exporter authorised to self-certify the preferential origin of their goods. It replaced the old Form A certificate. The number is public and can be checked in the European Commission database.

Is VAT also removed?

No. Import VAT is a separate tax from customs duty and remains due at your national rate. It is normally recoverable if you are VAT registered, unlike duty, which is a cost.