China → European Union
Yes, with workVerified 2026-07You can import a Chinese humanoid into the EU: duty is 0 to 1.7% plus your member state's import VAT (17% to 27%, e.g. 19% in Germany, 21% in the Netherlands) on (price + freight + duty), but you become the legal importer under EU product law, and a robot without proper CE compliance can be detained at customs. The low-risk route is buying from an EU-based reseller that has already imported it.
Importing a Chinese humanoid (Unitree G1/R1/H1, EngineAI, Booster, etc.) into the EU in mid-2026 is legally possible and financially mild on the duty side: CN 2026 (Reg. (EU) 2025/1926, verified in the OJ text) sets 8428 70 00 'Industrial robots' at FREE and 8479 50 00 'Industrial robots n.e.s.' at 1.7%; import VAT is charged at your member state's standard rate (17% in Luxembourg to 27% in Hungary, e.g. 19% in Germany, 20% in France, 21% in the Netherlands) on customs value + transport/insurance + duty, plus courier clearance fees (roughly EUR 15-20 express, EUR 50-150 formal freight entry). The hard part is product compliance: a humanoid is 'machinery' under Directive 2006/42/EC (in force until 19 Jan 2027; Machinery Regulation (EU) 2023/1230 applies from 20 Jan 2027 with a hard cutover and no dual period), plus RED 2014/53/EU for WiFi/BT (including the new cybersecurity requirements mandatory since 1 Aug 2025), EMC, RoHS, and the Battery Regulation (EU) 2023/1542 (batteries need their own CE since 18 Aug 2024). Unitree publishes no EU declaration of conformity in its manuals (only an FCC filing), and neither Unitree's own shop nor its EU resellers advertise Machinery Directive CE compliance for the G1. Whoever brings the robot into the EU commercially is the 'importer' under Reg. (EU) 2019/1020 with document-holding and labeling obligations, and customs can suspend release of uncertified machinery (Arts. 25-28). Shipping is dangerous-goods logistics: the G1's roughly 433 Wh (13S, 9,000 mAh) battery is UN 3481, so above 100 Wh it crates as fully regulated Class 9 dangerous goods under PI 967 Section I (contained in equipment) with a UN 38.3 test summary, moving as DG freight rather than parcel post. Installed, the pack is allowed on both passenger and cargo aircraft within the net-battery-weight-per-package limits (5 kg passenger, 35 kg cargo), and the roughly 2 kg pack is under the passenger limit; the 160 Wh figure often cited here is the passenger-baggage ceiling, not a freight rule. Since 1 Jan 2026 a battery packed WITH equipment or shipped loose must be at max 30% state of charge by air (batteries installed IN equipment are exempt). Expect USD 300-1,200 shipping for a 35-70 kg crate. No EU anti-dumping or countervailing duties target Chinese robots as of July 2026. Practical bottom line: businesses should buy EXW/FOB or DAP with an EORI + import VAT deferment where their member state offers it (in the Netherlands, an Article 23 license), or simply buy from an EU reseller (Elektor EUR 24,999 incl VAT; OpenELAB EUR 25,500 DDP; MYBOTSHOP, RobotShop EU); private individuals can order direct (Unitree ships G1 at USD 13,500-16,000, buyer pays all import charges) but carry the compliance and detention risk themselves.
The route
- 1
Decide the route: EU reseller vs direct import
If you want zero customs/compliance exposure, buy from an EU-established reseller (Elektor NL, OpenELAB DDP, MYBOTSHOP DE, RobotShop EU): they are the legal importer, VAT is charged at checkout, nothing arrives uncleared. Direct from China (shop.unitree.com or a Chinese distributor) is EUR 4-6k cheaper but you take the importer role. Confirm in writing what the reseller actually provides: EU DoC, CE technical file access, UN 38.3 test summary, battery EPR registration.
- 2
(Business) Get an EORI number and consider import VAT deferment
Apply for an EORI number with the customs authority of the member state where your business is established (in the Netherlands it is free, via the Dutch customs helpdesk: NL + RSIN). Then, where your member state offers import VAT deferment or postponed accounting, use it to move import VAT to your VAT return (in the Netherlands, the Article 23 vergunning from the Belastingdienst): no cash outlay at the border, which at the Netherlands' 21% would be EUR 3,000+. Private individuals skip this; the courier declares on your behalf.
- 3
Fix the classification before ordering
Ask the seller what HS code they ship under (Chinese export docs often say 8479.50). For your import declaration choose 8479 50 00 (1.7%, safest for a general-purpose humanoid) or argue 8428 70 00 (0%) for handling-task robots; for repeat imports request a Binding Tariff Information decision (free, binding EU-wide for 3 years).
- 4
Sort the compliance file BEFORE the robot flies
Request from the manufacturer: EU Declaration of Conformity (Machinery Directive 2006/42/EC, RED 2014/53/EU incl. cybersecurity arts. 3(3)(d)-(f)/EN 18031, EMC, RoHS), CE marking on the product, battery CE + UN 38.3 test summary, and English instructions. If they cannot produce these (Unitree publishes none), a business importer must either commission the conformity work itself (it becomes 'manufacturer' when putting into service under its own responsibility) or restrict the unit to R&D use (see gotchas); a private buyer should understand the detention risk.
- 5
Book DG-capable transport
Air: UN 3481, Class 9 under PI 967 Section I, UN 38.3 summary attached; the installed pack rides on passenger or cargo aircraft within the net-battery-weight limits (5 kg passenger, 35 kg cargo) at normal charge, while a loose spare is UN 3480 cargo-aircraft-only and any battery packed WITH the robot must be at max 30% SoC (rule since 1 Jan 2026). Use a forwarder experienced with lithium DG from Shenzhen/Hangzhou; express couriers accept some UN 3481 equipment shipments. Sea LCL only via a Class 9-accepting consolidator to an EU port such as Rotterdam. Insure the shipment; agree the incoterm explicitly: Unitree direct is effectively 'buyer handles import' (DAP-like), OpenELAB offers true DDP, B2B deals are usually EXW/FOB.
- 6
Import declaration and payment
Courier/forwarder files the declaration in your member state's customs system (DMS in the Netherlands) with your EORI (business) or as your representative (private). Pay duty + your member state's import VAT (21% in the Netherlands) + clearance fee, or defer the VAT where your member state allows it (in the Netherlands, via Article 23). Keep the invoice, freight bill, and declaration copy; VAT deduction needs them.
- 7
If customs holds the shipment
Under Reg. 2019/1020 Arts. 25-28 customs can suspend release when CE marking/documents are missing on a product that requires them; they notify the national market surveillance authority (in the Netherlands, the Nederlandse Arbeidsinspectie for professional machinery and the RDI for radio aspects). You get the chance to supply the DoC/technical file. If compliance cannot be shown, release is refused and the goods are re-exported or destroyed; there is no fine for a good-faith private importer in most cases, but the robot and the money can be lost.
- 8
After arrival: importer housekeeping (business)
Affix your importer name/address (product + battery), register for battery producer responsibility (EPR, mandatory since 18 Aug 2025), keep the DoC + technical file 10 years, isolate the robot's network access (documented Unitree telemetry to Chinese servers and BLE exploit), and log any incidents: as importer you have corrective-action duties.
Typical timeline: EU reseller with stock: days to about 2 weeks; pre-order (Elektor/OpenELAB G1): about 2 months. Direct from China: manufacturing/backorder queue 2-8 weeks + DG air freight 1-2 weeks door-to-door + customs clearance 1-5 days if documents are clean (the figure for Dutch customs; weeks if referred to market surveillance). Sea freight adds 35-45 days transit, total about 2-3 months. Business setup extras: BTI ruling up to 120 days (start early); in the Netherlands, EORI takes about 1 week and an Article 23 license 4-6 weeks. Rare-earth export-license friction on the China side can silently stretch manufacturer lead times by weeks.
What it costs
- Robot price (direct from China, mid-2026)
- USD 5,900 (Unitree R1) / USD 13,500-16,000 (Unitree G1 basic) / USD 43,900+ (G1 EDU) / USD 90,000+ (H1)
- Robot price (EU reseller, importer role already done)
- EUR 24,999 incl 21% VAT (Elektor NL, G1 pre-order) / EUR 25,500 DDP (OpenELAB) / price-on-request (MYBOTSHOP DE)
- Import duty
- 0% (CN 8428 70 00) or 1.7% (CN 8479 50 00) of customs value
- Import VAT (your member state's standard rate)
- 17% (Luxembourg) to 27% (Hungary) of (customs value + freight/insurance + duty); 21% in the Netherlands
- Air freight, China to the EU (e.g. the Netherlands), 35-70 kg DG crate
- USD 470-1,200 typical all-in (2026 rates); Unitree's own estimate USD 300-1,200
- Sea freight LCL, China to an EU port (e.g. Rotterdam)
- USD 100-180/CBM + DG surcharge USD 200-400/booking + CFS fees USD 300-750 total
- Customs clearance/handling fees
- EUR 13-17.50 in the Netherlands (PostNL/DHL Express); EUR 50-150 for a formal freight-forwarder entry
- BTI (binding tariff ruling)
- Free
- CE compliance work if YOU are the importer of an uncertified unit (business route)
- EUR 5,000-30,000+ (risk assessment, EMC/RED lab testing incl. EN 18031, documentation)
- Worked example: Unitree G1 direct, private buyer in the Netherlands (21% VAT)
- USD 16,000 robot (EUR 14,080 at 0.88) + EUR 800 freight + EUR 253 duty (1.7%) + EUR 3,178 VAT + EUR 20-150 fees = EUR 18,330-18,480 landed
Unitree official shop prices; G1 listed backordered mid-2026. EngineAI/Booster/Fourier are B2B-quote or reseller-only.
The EUR 4-6k premium over the direct China price is effectively the VAT + freight + importer-compliance markup.
CN 2026, Reg. (EU) 2025/1926, verified in OJ text. About EUR 255 on a EUR 15,000 robot at 1.7%. No China-specific extra duties.
At the Netherlands' 21%: about EUR 3,300-3,400 on a EUR 15,000 robot with EUR 800 freight. The delivered-cost estimate on a robot's page applies the rate of the country you pick. Deductible for VAT-registered businesses and deferrable where the member state offers it (in the Netherlands, Article 23); sunk cost for private buyers.
Base air freight around USD 4.8/kg (Mar 2026), DG surcharge USD 2-5/kg plus USD 50-200 fixed handling, because the installed pack ships as Class 9 dangerous goods (a loose spare battery is the cargo-aircraft-only case).
35-45 day transit. Many LCL consolidators refuse Class 9; needs UN 38.3 + SDS + DG packaging cert. Usually only worth it for multiple units.
Courier fees include disbursement of advanced VAT/duty. Exact tariffs vary per carrier and country; forwarder DG paperwork costs extra.
Valid 3 years EU-wide; recommended if importing repeatedly at 0% under 8428 70 00.
No single public figure; range reflects typical multi-directive testing quotes. Self-certification possible under MD 2006/42/EC until 19 Jan 2027 since mobile robots are not Annex IV; from 20 Jan 2027 AI-safety-function machinery needs a notified body.
Versus EUR 24,999 from Elektor with the importer problem solved. At 0% duty (8428 70 00) save about EUR 253.
The rules
BlockerCE under Machinery Directive 2006/42/EC (until 19 Jan 2027)
A humanoid robot is 'machinery' (powered, moving assembly). Until 19 January 2027 the Machinery Directive 2006/42/EC applies to machinery placed on the EU market OR put into service in the EU; the manufacturer must do a conformity assessment, draw up an EC Declaration of Conformity, affix CE, and supply instructions and a technical file. Mobile robots are not in Annex IV, so manufacturer self-certification is permitted; relevant standards are EN ISO 10218 and ISO 13482. Because 'putting into service' is covered, even machinery imported for own use must comply, and under Art. 2(i) a person who places on the market or puts into service machinery where no compliant manufacturer exists is treated as the manufacturer.
SourceBlockerMarket Surveillance Regulation (EU) 2019/1020: someone in the EU must be responsible
Art. 4: a product covered by CE legislation may only be placed on the EU market if there is an economic operator in the EU (manufacturer, authorised representative, importer, or fulfilment provider) responsible for compliance tasks: holding the DoC and technical documentation, cooperating with authorities, corrective action. Whoever imports commercially IS the importer, must put their name/address on the product, and verify the manufacturer did conformity assessment and documentation. Arts. 25-28 give customs the power to suspend release of goods that lack required markings/documentation or appear dangerous; non-compliant goods get stamped 'release for free circulation not permitted' and can be destroyed or re-exported. Each member state designates its own market surveillance authorities, which work with its customs at the border; in the Netherlands, for example, they are the Nederlandse Arbeidsinspectie (machinery for professional use), NVWA (consumer products), RDI (radio equipment) and ILT (environment/batteries/RoHS), working with Douane.
SourceApproval neededRadio Equipment Directive incl. 2025 cybersecurity rules
Humanoids with WiFi/Bluetooth (Unitree G1: WiFi 6 + BT 5.2) are radio equipment under RED 2014/53/EU (which also covers EMC and electrical safety for radio gear; RoHS 2011/65/EU applies separately). Since 1 August 2025, Delegated Regulation (EU) 2022/30 makes RED Articles 3(3)(d)/(e)/(f) cybersecurity requirements mandatory for internet-connected radio equipment: network protection, personal-data/privacy protection, fraud protection, with harmonized standards EN 18031-1/-2/-3. A Chinese humanoid without documented EN 18031 assessment is formally non-compliant when placed on the EU market in mid-2026. Unitree's G1 documentation shows an FCC filing but no EU declaration of conformity.
SourceApproval neededWhat actually ships CE-compliant vs not
VERIFIED: Unitree's official G1 user manual (FCC filing 2A5PE-YUSHU008) contains no EU Declaration of Conformity and no Machinery Directive/RED statement (only a note that the USB charger should meet 'FCC/CE standard'). Unitree's own shop sells the G1 at USD 13,500 with 'customer is responsible for all applicable customs duties, taxes, and import clearance'. EU resellers exist and take on the importer role commercially: Elektor (NL) lists the G1 at EUR 24,999 incl VAT, OpenELAB at EUR 25,500 with DDP for EU, MYBOTSHOP (DE) and RobotShop EU sell 'EU' versions, but NONE of these product pages advertises Machinery Directive CE conformity for the G1; treat CE status of any Chinese humanoid as unverified until you hold the EU DoC and technical file. No Chinese humanoid maker publicly documents full EU compliance as of mid-2026.
SourceCostCustoms classification: two plausible CN codes, small duty difference
A humanoid robot is classified in Chapter 84 as a machine, not a toy, when it is a real working robot. Candidates: CN 8428 70 00 'Industrial robots' (scoped to lifting/handling/loading/unloading robots) with third-country duty FREE, and CN 8479 50 00 'Industrial robots, not elsewhere specified or included' at 1.7% (both rates verified in the official CN 2026, Commission Implementing Regulation (EU) 2025/1926). A general-purpose humanoid research/development platform (Unitree G1/R1) is most defensibly 8479 50 00 (1.7%) because it is not solely a lifting/handling machine; 8428 70 00 (0%) is arguable for logistics-task humanoids. Small toy-grade desktop robots can fall under 9503 00. A US CBP ruling (H050116) once classified a demonstrational humanoid under heading 9023, showing classification is genuinely unsettled. For certainty, request a free Binding Tariff Information (BTI) decision, valid 3 years EU-wide.
SourceCostImport duty rate
Third-country (erga omnes) conventional duty: 0% under 8428 70 00, 1.7% under 8479 50 00, applied on the customs value (price + freight/insurance to EU border). No anti-dumping, countervailing, or safeguard measures apply to robots of Chinese origin on these codes as of July 2026. On a EUR 15,000 robot this is EUR 0-255: the duty is not the obstacle.
SourceCostImport VAT at your member state's rate
Import VAT is charged at the standard rate of the member state you import into (17% in Luxembourg to 27% in Hungary, e.g. 19% in Germany, 20% in France, 21% in the Netherlands). It is levied on the customs value PLUS commission, packaging, transport and insurance costs up to the destination inside the EU PLUS the import duty (as the Dutch Belastingdienst sets out the rule). At the Netherlands' 21%, on a EUR 15,000 robot with EUR 800 freight and 1.7% duty, VAT is about EUR 3,375. VAT-registered businesses deduct this as input VAT; where their member state offers import VAT deferment or postponed accounting (in the Netherlands, an Article 23 license) they defer it entirely to the periodic VAT return (no cash at the border). Private individuals pay it outright and cannot recover it.
SourcePaperworkEU Battery Regulation (EU) 2023/1542
The robot's lithium pack is itself a regulated product: batteries placed on the EU market need their own CE marking and EU DoC since 18 Aug 2024. Importers must add their name/address/contact to the battery, and from 18 Aug 2025 'producers' (which includes the first EU seller/importer) carry extended producer responsibility for collection/recycling (registration with the national battery register; in the Netherlands, via Stichting OPEN). Supply-chain due diligence obligations were postponed to 18 Aug 2027; carbon-footprint declarations and the battery passport phase in from 2025-2027 for industrial/EV batteries. A roughly 433 Wh humanoid pack is typically an industrial battery under the Regulation.
SourcePaperworkLithium battery transport rules (UN 3481 / UN 38.3)
A humanoid ships as UN 3481 'lithium ion batteries contained in equipment' (or packed with equipment). The Unitree G1 pack is 13S, 9,000 mAh, roughly 433-439 Wh: over 100 Wh it loses every small-battery exception and travels as full Class 9 dangerous goods under PI 967 Section I. What forces cargo-aircraft-only is not the watt-hour rating but the net weight of battery per package (PI 967 Section I allows up to 5 kg on a passenger aircraft and 35 kg on a cargo aircraft), so the roughly 2 kg installed pack is permitted on both, at normal charge; the familiar 160 Wh figure is the ceiling for a battery a passenger carries in their own baggage and gets misapplied to freight constantly. A UN 38.3 test summary from the manufacturer must be available, plus (for sea) SDS and DG packaging certificate. NEW since 1 Jan 2026 (ICAO/IATA): batteries packed WITH equipment (PI 966) and loose batteries (UN 3480, cargo-aircraft-only) must be at max 30% state of charge for air transport; batteries INSTALLED in the equipment (PI 967) remain exempt from the SoC cap. Spare/extra batteries ordered alongside the robot are the usual cause of shipping refusals.
SourcePaperworkEORI and import declaration
Any business that files (or has a forwarder file) import declarations needs an EORI number from the customs authority of the member state where it is established (in the Netherlands it is free, from Dutch customs: NL + RSIN for companies; sole traders get a customs number). Private individuals receiving a courier shipment normally do not need their own EORI: DHL/FedEx/UPS act as customs representative, file the declaration, advance the VAT/duty and charge clearance fees. Couriers DO handle humanoid-robot-sized shipments (Unitree ships G1 via express carriers, shipping USD 300-1,200), but a phone number, email, and sometimes a tax ID are required for clearance, and DG airfreight often moves via forwarders rather than standard express.
SourceGood to knowMachinery Regulation (EU) 2023/1230 from 20 January 2027
The new Machinery Regulation applies from 20 Jan 2027 with a HARD cutover: no period in which both regimes apply; machinery placed on the market from that date must comply with the Regulation. Key change for humanoids: Annex I Part A includes machinery/safety components with fully or partially self-evolving behaviour using machine learning ensuring safety functions, which triggers MANDATORY third-party (notified body) conformity assessment. AI-driven humanoids bought in mid-2026 fall under the old Directive; anything imported/placed on the market from 20 Jan 2027 may need notified-body involvement, and notified-body capacity is limited.
SourceGood to knowNo meaningful personal allowance; 2026 low-value reform
There is no personal import allowance that helps at humanoid prices: the traveler allowance is EUR 430 and mail-order goods are always taxed. Separately, EU finance ministers decided on 12 Dec 2025 to scrap the EUR 150 duty-free de minimis for parcels from 1 July 2026, replacing it with a flat EUR 3 customs charge per small parcel (plus a EUR 2 handling fee later in 2026). This targets Shein/Temu-style flows and changes nothing material for a EUR 15,000+ robot, but it signals the tightening EU-China parcel regime and means no Chinese parcel enters duty-free anymore.
SourceGood to knowEU trade defense: no robot-specific measures as of July 2026
The EU's 2024-2026 trade-defense wave against China targets EVs, aerial work platforms (anti-subsidy duties 20.6-66.7%), steel, and chemicals. No anti-dumping or anti-subsidy investigation or duty exists on industrial/humanoid robots from China as of July 2026. The exposure runs the other way: China's April and October 2025 rare-earth/magnet export controls (samarium, dysprosium, terbium etc., used roughly 2-4 kg NdFeB per humanoid) require Chinese export licenses that take 6 weeks to several months, which can stretch manufacturer lead times, though finished robots themselves are not export-controlled.
SourceGotchas
- CE is the real barrier, not the tariff: no Chinese humanoid maker publicly provides a full EU compliance package (Machinery Directive DoC + RED incl. EN 18031 cybersecurity + battery CE) as of mid-2026; Unitree's G1 manual contains only FCC references. If customs opens the crate and finds no CE/DoC, release can be suspended and the unit re-exported or destroyed.
- The seller's 'CE' logo on a spec sheet is not proof: ask for the signed EU Declaration of Conformity listing directive numbers and harmonized standards. A 'China Export' style mark or a DoC covering only EMC is not Machinery Directive conformity.
- Timing trap on the Machinery Regulation: units placed on the EU market up to 19 Jan 2027 fall under Directive 2006/42/EC (self-certification possible); from 20 Jan 2027 the Machinery Regulation 2023/1230 applies with NO grace period, and AI/self-evolving safety functions (Annex I Part A) require a notified body. Buying in 2026 under the old regime is genuinely easier.
- Battery logistics: the roughly 433 Wh installed pack is UN 3481 Class 9 under PI 967 Section I, allowed on passenger and cargo aircraft within the net-battery-weight limits (5 kg passenger, 35 kg cargo), so the roughly 2 kg pack is not passenger-forbidden (the 160 Wh ceiling people cite is the passenger-baggage rule, not a freight rule). A loose spare is UN 3480 cargo-aircraft-only, and since 1 Jan 2026 spare or packed-with batteries must be at max 30% state of charge by air. Ordering a spare battery with the robot is the classic shipment-refusal trigger; batteries installed in the robot are exempt from the SoC cap.
- DDP offers from Chinese resellers (e.g. OpenELAB) genuinely remove the customs hassle, but they do NOT necessarily make the product CE-compliant; the Art. 4 (2019/1020) 'EU responsible economic operator' question remains, and enforcement risk shifts to whoever operates the robot in the EU.
- Using a non-CE robot in a company/lab is itself a violation of EU workplace-safety rules, policed by national inspectorates (in the Netherlands, the Nederlandse Arbeidsinspectie, which supervises machinery for professional use); an R&D exemption argument exists for research prototypes but is narrow.
- Under-declaring value to cut VAT is common advice from Chinese sellers and is customs fraud; customs authorities check declared values (Dutch customs, for example, values robots against known price lists).
- Security/data exposure documented in 2025: Unitree Go1 backdoor (CloudSail), UniPwn BLE worm affecting Go2/B2/G1/H1, and G1 telemetry to Chinese servers every roughly 5 minutes; no EU import ban exists, but universities/companies should air-gap or firewall the robot.
- China-side rare-earth export controls (Apr + Oct 2025) do not block finished-robot exports but stretch production lead times; announced prices/dates from Chinese makers are frequently optimistic (R1 announced Jul 2025, shipping from Apr 2026).
- From 1 July 2026 every parcel from outside the EU pays at least the new EUR 3 flat duty (de minimis abolished); irrelevant at robot value but it means accessories/spare parts ordered from China also always go through customs now.
- Import VAT applies on freight too, and a private buyer cannot reclaim it; at the Netherlands' 21%, comparing 'China price + 21% + freight + fees' against an EU reseller's incl-VAT price often shrinks the saving to EUR 2-4k for a G1, which is thin compensation for carrying detention and warranty risk (repairs mean shipping a DG crate back to China).
Private individual vs business
PRIVATE INDIVIDUAL: can legally order direct (Unitree ships worldwide, buyer pays import charges); no EORI needed (the courier declares as representative); pays 1.7%/0% duty + import VAT at their member state's rate (21% in the Netherlands) + roughly EUR 15-20 clearance fee, none recoverable. Product-law position is grey-to-exposed: CE directives bite on 'placing on the market' AND (for machinery) 'putting into service', so even a personal-use humanoid must in principle comply, and under MD Art. 2(i) the person putting non-compliant machinery into service can be treated as the manufacturer; in practice enforcement against a single private hobby unit is rare, but customs can still detain a shipment lacking CE marking/documents under Reg. 2019/1020, and if the individual later sells or uses it commercially the full importer/manufacturer obligations attach. No consumer-protection cover from EU law against the Chinese seller, no EU warranty. BUSINESS: needs an EORI; should use import VAT deferment or postponed accounting where its member state offers it (in the Netherlands, an Article 23 license), so import VAT is deferred to the VAT return, then deducted: net VAT cost approximately zero; duty is a deductible cost. But the business IS the 'importer' under Reg. 2019/1020/Battery Regulation with hard obligations: verify conformity assessment was done, hold the DoC + technical file 10 years, put its name/address on the robot and the battery, register for battery producer responsibility, cooperate with the national market surveillance authorities (in the Netherlands, the Arbeidsinspectie and RDI), take corrective action. Making employees or customers interact with a non-CE humanoid violates machinery and workplace-safety law (in the Netherlands, the Arbo rules). Net: for a business the clean options are (a) buy from an EU distributor and keep the paper trail, (b) import EXW/FOB and commission its own conformity work, or (c) restrict the unit to controlled R&D. For a private person the pragmatic answer is: direct import usually clears, but the buyer carries a real, non-zero detention risk and zero legal fallback.