Key facts
- Currency
- Euro (EUR)
- Import VAT/GST
- VAT 21%
- De minimis
- Flat €3 duty up to €150; tax always charged
- Low-value duty
- €3 per tariff classification, 1 July 2026 to 1 July 2028
- Customs tariff
- Own national tariff
- Countries using this tariff
- 29
- Last updated
- 11 October 2026
Summary
The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. The European Union has its own customs tariff, which 29 countries and territories also apply. The European Union uses the euro (EUR).
Currency and customs tariff
The European Union uses the euro (EUR).
The European Union has its own customs tariff, which 29 countries and territories also apply.
The countries and territories that apply the European Union tariff are Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Monaco, Netherlands, Poland, Portugal, Romania, San Marino, Slovakia, Slovenia, Spain and Sweden.
Import VAT and other taxes in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
De minimis in the European Union
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
What changed recently
The flat €3 duty on low-value consignments started on 1 July 2026 and is set to end on 1 July 2028.
The newest release on this page, the de minimis thresholds for the European Union, went live on border.bot on 11 October 2026.
Frequently asked questions
What currency does the European Union use for customs?
The European Union uses the euro (EUR). Its de minimis thresholds are stated in EUR.
What is the VAT rate on imports into the European Union?
The European Union charges VAT on imports at a standard rate of 21%.
What is the de minimis threshold in the European Union?
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
Does the €3 flat duty on low-value consignments apply in the European Union?
Yes. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
Which customs tariff does the European Union use?
The European Union has its own customs tariff, which 29 countries and territories also apply. The countries and territories that apply the European Union tariff are Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Monaco, Netherlands, Poland, Portugal, Romania, San Marino, Slovakia, Slovenia, Spain and Sweden.
Sources and updates
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.