Rates of duty and reduced rates of duty
When you have used up your allowance, the rates of duty that will be applied to additional goods in your personal luggage are basically those of the EU customs tariff. A separate rat of duty is provided for every type of class of goods.
Duty at flat rate
Up to a value of EUR 700, goods are cleared at a flat rate of 2.5%. This does not apply to tobacco products. However, prior to customs clearance you can request that the tariff rates according to the EU customs tariff be applied.
The rate according to the EU customs tariff may be lower or higher than the flat rate.