Often you hear about so-called third countries, but what are third countries actually? With third countries, all countries are meant, which are outside the European Union. When importing goods from third countries into the European Customs Union, customs duties must be paid. Before goods can be imported from a third country, they must be declared to customs. The description and the value of the goods are important for the customs, since on the import of goods from a third country sales tax must be paid, the so-called import sales tax. This tax is based on the known VAT and is considered as such. In addition, most of the time there is a payment to customs in order to offset the prices of the domestic market with those of third countries.