Lykilatriði í hnotskurn: Key Takeaways & Summary:
Gagnvirkur Reiknivél: Tollur & VSK frá USA Interactive Calculator: Customs & VAT from USA
1. Hvernig er tollur og VSK reiknaður við kaup frá Bandaríkjunum?
Við innflutning á vöru frá Bandaríkjunum (t.d. Amazon.com, eBay, Apple US eða B&H Photo) gilda tollalög nr. 88/2005. Tollverð vörunnar (CIF-verð: Cost, Insurance, Freight) er grundvöllur allra gjalda. Fyrst er erlendu upphæðinni í Bandaríkjadölum (USD) umreiknað í íslenskar krónur miðað við opinbert tollgengi Seðlabanka Íslands.
2. Skref-fyrir-skref leiðarvísir: Frá pöntun til afhendingar
Gakktu úr skugga um sendingarkostnað:
Sendingarkostnaður leggst við vöruverð við útreikning á tollverði.
Athugaðu tollflokk (HS-númer):
Flest fatnaður ber 0% toll, raftæki 0% toll, en tilteknir bílavarahlutir bera 0-10% toll.
Reiknaðu 24% innflutnings-VSK:
Virðisaukaskattur 24% er reiknaður af (Tollverð + Tollur + önnur vörugjöld).
Tollafgreiðsla og fylgigögn:
Flutningsaðili (DHL, FedEx eða Pósturinn) krefst sölureiknings (Commercial Invoice) til að ljúka tollskýrslu (E-1).
3. Dæmigerð tollprósenta og gjöld á vinsælum vörum frá USA
| Vöruflokkur | HS Tollflokkur | Tollur | VSK | Algeng verslun |
|---|---|---|---|---|
| Fartölvur & Spjaldtölvur | 8471.30.00 | 0% | 24% | Apple, Best Buy |
| Snjallsímar & Snjallúr | 8517.13.00 | 0% | 24% | Amazon US, Google Store |
| Fatnaður & Skór | 6109.10.00 | 0% | 24% | Nike US, Levi's |
| Bílavarahlutir & Aukahlutir | 8708.29.00 | 0% - 5% | 24% | RockAuto, eBay Motors |
| Fæðubótarefni & Vítamín | 2106.90.00 | 0% - 10% | 11% eða 24% | iHerb, Bodybuilding |
4. Amazon Import Fees Deposit: Hvernig virkar það?
📌 Hvað er Import Fees Deposit?
Amazon áætlar toll og 24% VSK við greiðslu (DDP - Delivered Duty Paid). Amazon greiðir tollinn beint til Tollgæslunnar í gegnum samstarfsaðila sína (DHL/UPS).
💡 Endurgreiðsla ef gjöld eru lægri:
Ef rauntollur reynist lægri en innheimt var, endurgreiðir Amazon mismuninn sjálfkrafa á greiðslukort þitt innan 60 daga. Ef raungjöld eru hærri ber Amazon hallann.
Algengar spurningar um Bandaríkin (USA) (FAQ)
❓ Hvað kostar að flytja inn síma frá USA?
Snjallsímar bera 0% toll á Íslandi. Þú greiðir 24% virðisaukaskatt af heildarverði (verð + flutningur) ásamt umsýslugjaldi flutningsaðila (u.þ.b. 1.250-2.500 kr.).
❓ Hvaða tollgengi er notað fyrir Bandaríkjadal (USD)?
Tollgæslan notar opinbert tollgengi Seðlabanka Íslands sem uppfært er mánaðarlega. Fyrir árið 2026 er viðmiðunargengið 139,80 ISK/USD.
❓ Má flytja inn vítamín frá iHerb í USA?
Já, en sendingin má ekki innihalda lyf eða efni sem flokkast sem lyfseðilsskyld á Íslandi (t.d. háar skammtastærðir af D-vítamíni eða melatóníni).
1. How Customs Duty Works on Imports from the USA
When buying goods from US online stores (such as Amazon, eBay, B&H, or RockAuto), imports into Iceland are classified according to the 8-digit HS customs code. Because Iceland and the United States do not share a preferential trade agreement, general WTO customs duties apply. Electronics, computers, and tablets carry 0% duty, while clothing and processed foodstuffs may carry duties up to 15%. All items carry standard 24% VAT.
2. Step-by-Step Guide: Ordering and Clearing US Shipments
Choose DDP Delivery When Available
Stores like Amazon.com offer 'Amazon Global' with prepaid Import Fees Deposit (DDP). Customs clearance is handled upfront with no hidden fees upon arrival in Iceland.
Convert Currency with Official Monthly Exchange Rates
Iceland Customs uses the official Central Bank customs exchange rate (139.80 ISK/USD for 2026). Even if bank transaction rates differ, official valuation uses this benchmark.
Prepare Digital Invoice for Customs Clearance
When your tracking number arrives via Posturinn or DHL, submit your commercial invoice via the online portal to prevent clearance delays.
Pay VAT, Duty & Carrier Handling Fees
Upon domestic arrival, payment notifications appear in your Icelandic online bank (heimabanki) or carrier app before delivery or pickup.
3. Overview of Duties on Popular US Imports
| Product Category | HS Code | Customs Duty | Excise Tax | VAT Rate | Requirements / Notes |
|---|---|---|---|---|---|
| Smartphones & Laptops | 8471.30 | 0% | 0% | 24% | ITA Agreement: Always 0% duty |
| Clothing & Fashion | 6109.10 | 0% - 15% | 0% | 24% | Depends on fabric & WTO code |
| Auto Parts & Tires | 8708.29 | 0% - 5% | 0% | 24% | Safety compliance verified |
| Dietary Supplements | 2106.90 | 0% - 10% | 0% | 11% / 24% | Max 90-day personal supply limit |
| Guitar & Audio Gear | 9202.90 | 0% | 0% | 24% | Instruments carry 0% duty |
4. Key Rules for US Shipments
📌 Amazon Import Fees Deposit (DDP)
When Amazon pre-charges import fees, you avoid post-clearance invoices in Iceland. If actual duties are lower than estimated, Amazon automatically refunds the difference to your card within 60 days.
💡 90-Day Supplement & Vitamin Limit
Ordering from iHerb or Vitacost is strictly limited to 90 days personal consumption. Products containing controlled medicinal ingredients or excessive dosages may be confiscated by Customs.
Frequently Asked Questions: United States (USA) (FAQ)
❓ How much does it cost to import a smartphone from the USA?
Smartphones carry 0% customs duty in Iceland. You pay 24% VAT on total CIF value (product + shipping) plus a carrier processing fee of ~1,250 to 2,500 ISK.
❓ What exchange rate does Customs use for USD?
Customs applies the official monthly Central Bank customs rate. For 2026, the reference rate is 139.80 ISK/USD.
❓ Can I order vitamins and supplements from US stores?
Yes, provided the items are classified as nutritional supplements and do not exceed a 90-day personal supply. Medicines require an Icelandic prescription.