Iceland (Lýðveldið Ísland) — Multi-Page Customs Intelligence Hub
AUDIT PASSEDSovereign Authority: Skatturinn (Iceland Revenue and Customs) • Valuation Basis: CIF (Cost + Insurance + Freight to Icelandic Port/Airport)
[🛡️ Layer 4: Partner Agencies (Ch. 01–99 Map)] Shipping commercial goods to Iceland requires clearing Skatturinn (Iceland Revenue and Customs) via Form E1 (Aðflutningsskýrsla). Iceland has a 0 ISK commercial de minimis threshold, meaning Standard 24% Import VAT (or 11% Reduced Food/Book VAT) is assessed from the first króna on the CIF value (Cost + Insurance + Freight) plus applicable customs duties and Úrvinnslugjald recycling fees. Under Customs Act No. 88/2005 reforms, Iceland eliminated general industrial, electronics, and apparel import tariffs (0% MFN duty), but strictly enforces EEA partner agency controls including Fjarskiptastofa (RED 2014/53/EU CE mark for wireless devices) and MAST (food/veterinary/ISPM-15 wood packaging).
| Competent Customs Authority | Skatturinn (Iceland Revenue and Customs) |
|---|---|
| Official Import Declaration Form | EYÐUBLAÐ E1 / SAD — AÐFLUTNINGSSKÝRSLA (EYÐUBLAÐ E1 — SINGLE ADMINISTRATIVE DOCUMENT) |
| Customs Valuation Basis & FX | CIF (Cost + Insurance + Freight to Icelandic Port/Airport) • FX Authority: Seðlabanki Íslands / Skatturinn Official Tollgengi |
| De Minimis Duty-Free Threshold | 0 ISK (Icelandic Customs Law No. 88/2005 & VAT Act No. 50/1988) |
| Outbound Export Filing Mandate | Iceland Outbound Export Mandate: Skatturinn Form E2 (Útflutningsskýrsla) |
| Effective Date | Tariff / Legal Code | Executive Order / Measure | Statutory Rule & Exemptions |
|---|---|---|---|
| 2025-03-12 | 9903.80.01 / 9903.85.01 | U.S. Section 232 Global Steel & Aluminum 25% Tariff (All Country Quotas/Exemptions Terminated) | Restores a uniform 25% global Section 232 tariff on both Steel (Ch. 72–73) and Aluminum (Ch. 76, raised from 10% to 25%) and derivatives from all countries, terminating prior country exemptions and tariff-rate quotas. |
| 2025-04-03 | 9903.94.01 | U.S. Section 232 Global Passenger Vehicles & Light Trucks 25% Tariff | Assesses a 25% Section 232 national-security tariff on imported automobiles and specified automotive parts (with USMCA U.S.-content deduction mechanisms and classic >=25-year exemptions under Chapter 99). |
| 2025-04-05 | 9903.01.25 (Universal Baseline) / 9903.01.28 (US Content / Annex II Exempt) | U.S. IEEPA Universal Baseline (10%) & Country-Specific Reciprocal Tariff Schedule | Establishes a 10% universal baseline IEEPA duty (HTS 9903.01.25) on global imports into the United States effective April 5, 2025, with statutory exemptions for Annex II critical goods (pharmaceuticals, semiconductors, critical minerals, energy), Section 232 covered articles (which do not double-stack), U.S. content >=20% (9903.01.34), and Chapter 98 entries. |
📖 View Frequently Asked Customs Questions & Sovereign Statutory Citations (3 Q&As)
Verified Answer: Iceland has a 0 ISK commercial de minimis threshold under Customs Act No. 88/2005 and VAT Act No. 50/1988. Every commercial shipment is subject to 24% standard Import VAT (VSK) or 11% reduced VAT (for qualifying food, books, and media) calculated on the CIF value plus customs duties and per-kg recycling fees.
Verified Answer: No. Unlike the European Union (which charges up to 4.5%–14% duty on electronics and apparel), Iceland is outside the EU Customs Union and abolished general tariffs on industrial goods, electronics (e.g., HS 8518.22 speakers, HS 8507.60 batteries), and clothing (0% MFN duty). However, because Iceland is in the European Economic Area (EEA), wireless and electrical goods must carry a valid European CE mark and EEA Declaration of Conformity for Fjarskiptastofa and HMS clearance.
Verified Answer: Three verified strategies reduce Icelandic landed costs: (1) Include the buyer's 10-digit Kennitala and VSK registration number on Box 8 of Skatturinn Form E1 to reclaim 100% of the 24% Import VAT as input tax; (2) Itemize net lithium-ion battery weight separately from product enclosure weight on the commercial invoice to avoid paying the 145 ISK/kg Úrvinnslugjald battery fee on the housing weight; (3) Itemize post-arrival domestic Icelandic inland trucking separately from international freight so it is excluded from the 24% CIF VAT base.
Master HS Chapter 01–99 Partner Government Agency (PGA) Trigger Map
To ensure Borderless OS is never limiting or blind to non-tariff barriers, every single HS Chapter (01 through 99) is mapped to the exact Partner Government Agencies that regulate it. Even if a shipper enters an obscure product (like fireworks, X-ray machines, or live plants), our engine immediately triggers the responsible agency gate.
Complete Chapters 01–99 Agency Trigger Matrix (Iceland (Lýðveldið Ísland))
| HS Chapters | Commodity Scope | Mandatory Partner Agencies Triggered | Engine Gate Status |
|---|---|---|---|
| Chapters 01–05 | Live Animals, Meat, Dairy, Eggs & Seafood (Export & Import) | MAST (Strict Non-EEA Vet Import Ban/Permit) • Skatturinn (Ag Quotas up to 30% + ISK/kg) • Fiskistofa (Seafood Exports) | Calculated / Review Required |
| Chapters 06–14 | Live Plants, Cut Flowers, Vegetables, Fruit, Grain & Wood Mulch | MAST (Phytosanitary Certificate & Soil Prohibition) • Skatturinn (Seasonal Ag Tariffs & 11% Food VSK) | Review Required (MAST Biosecurity Gate) |
| Chapters 15–24 | Prepared Foods, Nutritional Supplements, Beverages, Alcohol & Tobacco | MAST (Food Importer Reg & Ingredient Audit) • Skatturinn (11% Reduced Food VSK vs. 24% Standard; Alcohol/Tobacco Excise) | Calculated (Ch. 21 Supplements Verified) |
| Chapters 25–38 | Minerals, Fuels, Chemicals, Pharmaceuticals, Cosmetics & Fireworks | Lyfjastofnun (Ch. 30 Medicines) • Umhverfisstofnun (REACH/CLP Chemicals & F-Gases) • Ríkislögreglustjóri (Ch. 36 Fireworks/Explosives) | Review Required (Agency Permit Gate) |
| Chapters 39–49 | Plastics, Rubber, Tires, Wood Packaging/Pallets & Paper/Cardboard | Úrvinnslusjóður (Per-kg Packaging & Tire Recycling Fees) • MAST (ISPM-15 Stamped Wood Pallets) | Calculated (0% Industrial Duty + 24% VSK) |
| Chapters 50–67 | Textiles, Apparel, Outdoor Gear & Footwear | Skatturinn (0% Customs Duty — Abolished in 2016 Clothing Reform; 24% VSK) • Neytendastofa (Labeling) | Calculated (0% Duty + 24% VSK) |
| Chapters 68–83 | Stone, Glass, Steel, Aluminum, Construction Materials & Tools | HMS (CE Construction Products Regulation — CPR) • Skatturinn (0% Industrial Duty + 24% VSK) | Calculated (0% Duty + 24% VSK) |
| Chapters 84–85 | Machinery, Electronics, Wireless Audio/Speakers & Lithium Batteries | Fjarskiptastofa (EEA RED 2014/53/EU CE Mark) • HMS (Electrical Safety LVD) • Vinnueftirlitið (Machinery) • Úrvinnslusjóður (145 ISK/kg Battery Fee) | Calculated (8518 & 8507 Verified) |
| Chapters 86–89 | Motor Vehicles, EVs, Trucks, Vessels & Aircraft | Samgöngustofa (Transport Authority Type Approval) • Skatturinn (CO2 Vehicle Excise Tax Vörugjald + 24% VSK) | Conditional (Vehicle CO2 Bracket) |
| Chapters 90–97 | Medical Devices, Optics, Scientific Instruments, Furniture & Toys | Lyfjastofnun (EEA MDR Medical Devices) • Geislavarnir (X-Ray/Lasers) • HMS (Toy Safety CE) • Skatturinn (0% Duty + 24% VSK) | Calculated |
Cataloged Partner Government Agency Feeds (10 Core Feeds)
| Feed ID | Agency | Regulatory Scope & Message Set | Statutory Citation | Link |
|---|---|---|---|---|
| IS-L3-01 | Fjarskiptastofa | Fjarskiptastofa (Electronic Communications Office — EEA Radio Equipment Directive 2014/53/EU & CE) | Act No. 70/2022 & EEA RED 2014/53/EU | Portal |
| IS-L3-02 | MAST | MAST (Matvælastofnun — Food, Supplements, Animal Products, Feed, Plants & ISPM-15 Wood) | Act No. 93/1995 on Foodstuffs & Act No. 25/1993 | Portal |
| IS-L3-03 | Umhverfisstofnun (UST) | Umhverfisstofnun (Environment Agency — Chemicals REACH/CLP, Batteries, RoHS, WEEE & Ozone/F-Gas) | Act No. 45/2008 on Chemicals & EEA Battery Reg. | Portal |
| IS-L3-04 | Lyfjastofnun | Lyfjastofnun (Icelandic Medicines Agency — Pharmaceuticals, Medical Devices MDR/IVDR & Active Substances) | Medicinal Products Act No. 100/2020 & Act No. 16/2001 on Medical Devices | Portal |
| IS-L3-05 | HMS | HMS (Húsnæðis- og mannvirkjastofnun — Electrical Safety LVD, Construction Products, PPE & Toys) | Act No. 134/1995 on Product Safety & EEA LVD/Toy Directives | Portal |
| IS-L3-06 | Vinnueftirlitið (AOSH) | Vinnueftirlitið (Administration of Occupational Safety & Health — Industrial Machinery & Pressure Equipment) | Act No. 46/1980 & EEA Machinery Directive 2006/42/EC | Portal |
| IS-L3-07 | Neytendastofa | Neytendastofa (Consumer Agency — Textile/Consumer Labeling, Metrology & General Product Safety) | Act No. 62/2005 | Portal |
| IS-L3-08 | Geislavarnir ríkisins (IRSA) | Geislavarnir ríkisins (Icelandic Radiation Safety Authority — X-Ray, Medical Imaging & Class 3B/4 Lasers) | Act No. 44/2002 on Radiation Protection | Portal |
| IS-L3-09 | Ríkislögreglustjóri | Ríkislögreglustjóri (National Commissioner of Police — Weapons, Fireworks, Explosives & Security Gear) | Weapons Act No. 16/1998 | Portal |
| IS-L3-10 | Ministry for Foreign Affairs | Utanríkisráðuneytið (Ministry for Foreign Affairs — Sanctions & Strategic Dual-Use Export/Import Controls) | Act No. 93/2008 on Implementation of International Sanctions & Act No. 58/2010 | Portal |