Route guide reviewed November 14, 2026. This is an independent planning guide, not a live or binding tariff determination.
China-to-EU import costs depend on the product’s EU tariff classification, origin, shipment value, destination Member State and customs procedure. In 2026, eligible low-value e-commerce imports can also face a temporary €3 duty and a separate €2 Union handling fee. VAT rules and the IOSS scheme determine whether tax is collected at checkout or on import.
Estimate the shipment with product-specific inputs. No country-wide duty rate is preselected.
Open the EU €3 duty and €2 handling-fee calculatorCalculate total landed cost
Quick route-specific landed-cost estimate
Enter values in EUR. A zero tariff rate means no rate was entered, not proof of an exemption.
| Goods value | €100.00 |
| Freight and insurance | €15.00 |
| Temporary €3 duty if eligible | €6.00 |
| Ordinary duty if applicable | €0.00 |
| Union handling fee if in scope | €4.00 |
| Modeled import VAT at entry | €0.00 |
| Brokerage and private fees | €3.00 |
China to European Union customs cost components
- Goods and customs value
- Product-specific customs duty or qualifying flat duty
- Import VAT or IGST as applicable
- Government handling or processing fees
- Carrier services, insurance and brokerage
Where to find the China-to-EU duty rate
The European Union operates a common customs tariff, but it does not have a universal China-origin duty percentage. The exact product classification and applicable measures determine the duty. The EU’s Combined Nomenclature uses eight digits, and TARIC provides a more detailed integrated view that includes tariff measures, some trade defence duties, restrictions and additional codes.
Look up the goods in the European Commission TARIC database or use Access2Markets to understand tariff, origin, tax and import procedures. Check product materials, intended use and manufacturing origin rather than relying only on the supplier’s product title.
How the July 2026 €3 customs duty works
From July 1, 2026, the EU replaced the previous low-value customs duty relief with a temporary €3 duty per classified item for consignments whose intrinsic goods value does not exceed €150 and which meet the statutory conditions. Official guidance describes covered IOSS and postal import scenarios, and qualifying low-value distance sales. The measure is not simply €3 for every physical piece.
For example, five matching shirts under one relevant classification may constitute one item for this measure, whereas a shirt and a watch classified separately may create two items. Those two groups would generate a hypothetical €6 temporary duty if the procedure is eligible. The temporary regime is currently scheduled to run to July 1, 2028. Goods outside its scope require their ordinary applicable customs treatment.
The new €2 Union handling fee
The EU introduced a distinct Union handling fee of €2 per relevant item beginning November 1, 2026, under Delegated Regulation (EU) 2026/2152. It covers customs handling of qualifying imported distance sales, including orders above the €150 low-value duty threshold. A relevant item generally follows the customs declaration’s classified line, rather than automatically counting every physical unit.
The €2 handling fee is separate from the temporary €3 duty, import VAT and any courier’s own brokerage or advancement charges. If two distinct declared items are eligible, the handling amount can be €4. Confirm the item structure and whether the particular transaction falls into the distance-sales scope before using the prefilled value.
IOSS and import VAT are not the same thing
For eligible imported distance sales up to €150, the Import One Stop Shop (IOSS) scheme enables VAT to be collected by the seller or marketplace at checkout. Where properly used, that importation normally benefits from exemption from a second import-VAT payment at customs. The tax has not disappeared; the collection mechanism has changed.
Other imports may have VAT collected by customs or the parcel operator. The applicable VAT rate depends on the destination Member State and the specific product, and some products have reduced rates or exemptions. The EU’s November 9, 2026 announcement discussed possible future expansion of IOSS from July 2028; that should not be treated as already effective for this year’s transactions.
Worked low-value parcel example
Assume a Chinese seller ships a qualifying e-commerce order with €100 of merchandise, €15 separately charged transport, two distinct classified items, and €3 in other carrier handling charges. The temporary duty is 2 × €3 = €6, and the Union handling fee is 2 × €2 = €4. The example’s cost before any import-VAT collection is €100 + €15 + €3 + €6 + €4 = €128.
If IOSS VAT was correctly charged at checkout, do not add the same import VAT again at the border. If the sale is not covered by IOSS, the import-VAT base may include customs value, customs duties and certain related expenses under destination rules. This example deliberately does not invent a Member State VAT rate or pretend that an ordinary B2B declaration qualifies for the same low-value treatment.
Commercial imports and goods above €150
An EU business buying machinery, components, textiles or inventory from China normally needs the relevant TARIC duty and customs valuation information. Goods exceeding the low-value threshold do not simply receive the €3 temporary duty; the ordinary customs tariff or other applicable measure must be considered. Distance-sale handling-fee rules can still be relevant, depending on the transaction.
EU tariffs can include antidumping or countervailing duty on designated China-origin products. They can also involve import restrictions and product conformity rules. A customs duty calculator cannot determine CE marking, food safety, chemicals compliance, electrical product safety, or other authorization requirements; those must be checked before shipment.
Why VAT differs between Germany, France and other Member States
A common external tariff does not create one EU-wide VAT rate for all products. VAT is administered under EU rules and national legislation, with different rates, reduced categories and collection practices. The import location, final destination and applicable IOSS or business VAT scheme determine the proper handling.
The amount collected at the border may differ from the seller’s actual economic expense if input VAT can be recovered. Keep border cash flow separate from margin accounting. If the quote is DDP, check that the party promising delivery can lawfully handle import procedures and VAT obligations in the destination country.
Documents and compliance checklist
Gather a commercial invoice with line-level descriptions and declared values, accurate combined nomenclature or TARIC codes, legal origin evidence, packing list, freight and insurance amounts and the delivery Incoterm. For a consumer parcel, determine the intrinsic value, IOSS status, declaration method and product-item count. For ordinary goods, check possible antidumping measures and regulatory compliance.
Use the EU parcel calculator only for the relevant declared scenario and use the landed-cost model when verifying an ordinary commercial tariff. Retain dated official references for every import-rate assumption and compare estimated and actual carrier invoices.
Frequently asked questions
Common questions about China-to-EU customs
Are all Chinese goods imported into the EU charged 3 euros?
No. The €3 temporary treatment has low-value and customs-procedure conditions. Ordinary imports may use other customs tariff rates.
Is the €2 fee charged for every physical product?
Not necessarily. The legal unit is a declared item, typically linked to tariff classification and declaration structure.
Does IOSS make import VAT disappear?
It changes collection for qualifying sales. VAT is generally collected at checkout rather than again at import.
Is the duty rate identical in all EU countries?
The common customs tariff is EU-wide, but product measures and transaction facts matter. VAT rates differ across Member States.
Can a China-origin product attract antidumping duty?
Yes, if the relevant EU measure covers that product, origin and date. Check TARIC before importing.
Official references
- EU TARIC database
- EU Access2Markets import guide
- EU temporary €3 duty guidance
- EU €2 handling fee legal text
- EU November 2026 IOSS proposal update
Tariff and customs measures can change between ordering and entry. Verify the law, origin, product classification and entry date with the importing authority or a licensed customs broker before making a payment or filing.