| Goods value | — |
| Freight and insurance | — |
| Temporary flat duty | — |
| Other / standard customs duty | — |
| Union handling fee | — |
| Import VAT due at entry | — |
| Other entered fees | — |
| Total estimated cash outlay | — |
How the 2026 EU parcel charges work
Since July 1, 2026, an eligible low-value e-commerce consignment with an intrinsic goods value up to €150 can attract a temporary €3 customs duty per distinct tariff-classification item. This is not multiplied by the number of identical units: five T-shirts classified alike may count as one item. The temporary measure is scheduled to operate until July 1, 2028. Other procedures may instead use ordinary customs tariff rates.
From November 1, 2026, a separate €2 Union handling fee applies per customs declaration line for qualifying distance sales of imported goods, including shipments above €150. Use the number of declaration lines, not simply physical pieces, when planning the fee. This fee is distinct from private courier handling charges.
Worked example
Suppose a €120 consignment has €20 freight, two distinct HS product classifications, two declaration lines, and €1 in other service charges. For an eligible low-value declaration, the temporary customs duty is €6 and the handling fee is €4. The landed cash outlay before any import VAT is therefore €151. For IOSS, import VAT is normally exempt because VAT is collected upfront on the supply. For a non-IOSS import, VAT becomes payable at import and this model estimates it using the entered destination rate.
VAT and eligibility caveats
IOSS is generally available for eligible distance sales not exceeding €150. Goods under other procedures, special arrangements and the standard import procedure can have different VAT treatment. If a €3 duty or €2 handling fee is charged to the consumer at checkout, it may form part of the IOSS VAT taxable amount, even though that is not import VAT due upon clearance. Check the product origin, preferential treatment, and method of declaration.
Official sources: European Commission €3 duty explanation, Dutch Customs on the €2 fee, and European Commission VAT guidance, revised October 6, 2026.
Reviewed November 14, 2026. Explanations and worked examples are conditional on the stated customs procedures and entered rates.
What changed for EU low-value imports in July 2026
Before July 1, 2026, many goods in consignments with an intrinsic value of up to €150 could qualify for customs-duty relief. Council Regulation (EU) 2026/382 removed that relief and introduced a temporary €3 duty per item for qualifying imports. The measure is scheduled through June 30, 2028, unless legislation changes it. It is separate from destination VAT and private carrier handling charges.
The temporary €3 treatment is linked to the conditions in Article 2 of the regulation. In particular, it covers qualifying importations exempt from import VAT through IOSS and qualifying postal consignments. The mere fact that a parcel costs less than €150 does not establish that every commercial declaration can use the flat duty. Standard customs procedures may require ordinary tariff calculation, and preferential measures can matter.
What does an item mean when the goods are classified?
In this context, an item is tied to customs tariff classification rather than automatically to the number of pieces in the carton. Several identical shirts with the same relevant classification may be one classification item; shirts and shoes under different classifications create separate items. Enter a count supported by the actual commercial invoice and declaration lines.
A parcel containing three units of one classified product and two units of another may therefore have two distinct classification items. If the temporary measure applies, the illustrative duty is 2 × €3, or €6. That is different from applying €3 to each of the five physical pieces. Refer to the Commission’s 2026 customs guidance for examples involving multiple products.
The separate Union handling fee
The EU also introduced a Union handling fee for customs processing of qualifying distance sales. The €2 figure takes effect from November 1, 2026 under the delegated act. The calculation can depend on the customs declaration and its classification lines. This is not the same payment as a courier’s invoice for arranging entry or advancing money to customs.
Our calculator exposes the number of declaration lines and keeps any other brokerage charges in a separate field. This avoids quietly combining two unlike fees. If a parcel contains more than one distinct product category, check the declared lines before estimating the charge. If the entry is outside the relevant distance-sale scope, different fee treatment may apply.
How IOSS changes VAT at the border
IOSS is designed for eligible imported distance sales of goods with a consignment intrinsic value not exceeding €150. When it is correctly used, VAT is collected on the supply at checkout and the importation benefits from an exemption from import VAT. Selecting the IOSS scenario therefore excludes a second import-VAT collection from this calculator’s border-cost total.
That does not mean the seller owes no VAT. VAT was collected at checkout and must be accounted for through the applicable IOSS arrangements. The October 6, 2026 Commission addendum explains when customs charges passed on to a customer at sale can affect the VAT taxable amount. This tool does not replace an IOSS VAT return, and the import cash-outlay total is not a complete merchant profit statement.
Worked examples at different intrinsic values
Example A: a €95 goods shipment with €12 freight, one classified item, one declaration line and €2 in other carrier charges. With qualifying IOSS or postal treatment, the temporary duty is €3 and the Union handling fee €2. The pre-import-VAT cash outlay is €114, including goods and transportation. If IOSS VAT has already been collected at checkout, the tool does not add it again.
Example B: a distance sale of €180 in goods is above the temporary low-value duty threshold. The calculator should use the ordinary applicable ad valorem customs tariff rate instead of €3, while checking whether the handling fee applies to the declaration. The correct tariff rate depends on classification, origin, preference and import procedure, so no single EU-wide rate is a trustworthy default.
Checklist before quoting an EU customer
Confirm whether the shipment is genuinely a distance sale, its intrinsic value excluding separately shown transport where applicable, the destination EU Member State, the seller’s IOSS status, whether the carrier uses postal or standard declaration procedures, and the number of distinct product classifications. Confirm which party pays the new customs charges and when the import happens.
Use a quote that separately states merchandise price, freight, insurance, temporary duty or ad valorem duty, Union handling fee, private handling, and VAT treatment. Do not promise a particular landed price based on a generic 20% VAT preset: Member States have different standard and reduced VAT rates and product exemptions.
Frequently asked questions
Does the €3 duty apply to every imported item under €150?
No. The specific temporary mechanism applies to importations meeting the statutory IOSS or postal conditions. Other declaration procedures may require ordinary duty treatment.
Is the €2 EU handling fee a VAT charge?
No. It is a separate customs handling fee. Its possible inclusion in a taxable amount depends on the sale and VAT rules.
Does IOSS eliminate customs duty?
No. IOSS addresses VAT collection on eligible distance sales. A qualifying shipment may still owe the temporary customs duty.
Do five identical products necessarily mean five €3 charges?
Not necessarily. Classification-based items and declaration structure matter. Check the Commission’s official guidance and the carrier’s customs data.
What if I ship goods worth €151?
The €3 temporary low-value treatment is not automatically available above the intrinsic-value threshold. Enter the applicable regular tariff and verify the handling fee and VAT rules for the actual declaration.
Official references
Calculator limitations
These results are educational shipment-planning estimates, not a customs ruling, a broker quote, or tax advice. Confirm effective dates, product HS/HTS classification, country of origin, preferential status, import procedure, and other duties with the destination customs authority. Read our methodology and disclaimer.