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Origin and trade agreements

Importing into the European Union

How EU imports work for online sellers in 2026: the €3 duty on parcels up to €150, the €2 handling fee, VAT at import, IOSS, H7 and what each member state sets.

Updated · 10 official sources

A parcel you sell to a consumer in the European Union enters one customs territory with one tariff: up to €150 it pays a temporary customs duty of €3 per item, a €2 handling fee per item at any value is expected from 1 November 2026, and import VAT applies at the rate of the buyer's country.

Rules as of 30 October 2026.

What does a parcel pay to enter the EU?#

A parcel sold online to an EU consumer pays up to four charges: customs duty, the Union handling fee, import VAT and the carrier's own fee for clearing it. Duty depends on the consignment's value, the handling fee applies to every distance sale from 1 November 2026, and VAT applies at any value.

Charge Applies to Amount
Temporary customs duty Distance sales in consignments with an intrinsic value up to €150, from 1 July 2026 until 1 July 2028 €3 per item
Normal customs duty Consignments over €150, and low-value consignments that aren't distance sales The tariff rate for the product's code and origin
Union handling fee Every distance sale of imported goods, at any value, expected from 1 November 2026 €2 per item, not refundable
Import VAT All commercial imports, at any value The VAT rate of the member state where the goods are delivered

A distance sale here means goods sent by or for the seller from outside the EU to a customer who isn't a VAT-registered business, which covers most online orders shipped to consumers. The old relief that let consignments up to €150 in duty-free was deleted by Council Regulation (EU) 2026/382, so a low-value business-to-business shipment now pays the normal tariff rate rather than the €3 flat duty. One exception runs the other way: goods sold without IOSS can still claim a preferential rate under a trade agreement, but only on a full H1 declaration.

The intrinsic value is the price of the goods, without separately invoiced transport and insurance. The EU import rules page has the tariff by chapter; for one product's numbers, the landed cost calculator adds the duty, fee and VAT lines for an EU address, and the €3 duty explainer covers the flat duty on its own.

How does the €3 duty count items?#

The €3 duty counts items, and an item is one or more goods in a consignment that share the same tariff classification, description and, where the declaration asks for it, origin. Three identical mugs are one item and pay €3; add a tea towel and the parcel has two items and pays €6. Quantity doesn't matter, the number of distinct lines does.

The count can depend on the declaration: a low-value H7 groups goods by six-digit HS code with no origin, while a full H1 uses ten-digit TARIC codes and origin, so the same parcel can produce more lines and more €3 charges on an H1. Because the code sets the count, classify each product before you quote; the HS code classifier returns EU codes.

How is VAT collected on EU imports?#

Import VAT on an EU ecommerce parcel is collected in one of three ways: by the seller at checkout through the Import One-Stop Shop (IOSS), by the carrier from the buyer under the special arrangements, or at the border under the standard procedure. IOSS and the special arrangements only cover consignments up to €150 that aren't excise goods; above €150 the standard procedure applies.

With IOSS the seller or marketplace charges VAT at checkout and gives its IOSS number to the carrier, so the import is VAT-exempt; without it the buyer pays on delivery. The EU VAT guide covers each route with a worked example.

Which customs declaration does a parcel use?#

A low-value parcel sold to an EU consumer is usually declared on an H7, the super-reduced dataset for distance sales in consignments up to €150. Postal operators can use the H6 dataset for consignments up to €1,000, and everything else, including goods over €150, goods under prohibitions or restrictions, excise goods and claims for preferential duty, goes on a full H1 declaration.

The H7 asks for the seller and buyer, the six-digit HS code, a plain description, the value per item, transport costs, the transport document and any IOSS number. From 1 November 2026 every distance-sale line must also carry product identifiers and the TARIC code Y126 that triggers the handling fee once it applies. The product identifiers guide lists what to send.

Who declares the parcel and pays the duty?#

The declarant pays the €3 duty and the handling fee, and EU rules now set who that should be. Until 30 June 2028 the customs declaration for a distance sale is lodged first by the IOSS holder or its indirect representative, then by the user of the special arrangements, then by an indirect representative of the importer, and only as a last resort by the buyer.

A seller established outside the EU can't declare in its own name, so its carrier or customs agent acts as indirect representative, and both are liable for the debt. A declaration with an IOSS number can't name the consumer as declarant. With IOSS the parcel can be declared in any member state; without it, in the member state where delivery ends.

What changes after 2026?#

The EU's new customs code, Regulation (EU) 2026/2108, was adopted on 16 September 2026 and applies from 21 September 2027, with a few parts earlier and some later. It makes the online seller or the platform that facilitates the sale the importer for distance sales, so an operator rather than the consumer carries customs responsibility.

The €3 duty is set to end on 1 July 2028, the date the EU Customs Data Hub is due to become mandatory for ecommerce; after it, distance sales pay the normal duty rate at any value. The Commission must assess by 1 December 2027 whether the data hub will be ready and may propose extending the €3 duty if not. A new EU Customs Authority, based in Lille, is due to start work in 2027.

What does each member state still decide?#

Each EU member state still sets its own VAT rates, runs its own customs IT systems and enforces EU rules through its own authorities. The tariff, the €3 duty and the handling fee are the same in all 27, but the VAT on a parcel, the language of its safety information and some registration duties differ by country.

Standard VAT rates in the 27 EU member states: border.bot's live vat and gst rates for AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, RO, SK, SI, ES, SE.

Member states also set the language for safety information, the penalties for product safety breaches and whether a private buyer needs an ID number to clear a parcel. Packaging registers are national, so a registration in one doesn't cover another. Some have added national parcel charges: France charged €2 per article on low-value imports from 1 March 2026 and repealed the tax on 1 July 2026. The member-state tracker lists national parcel fees country by country, and the EU postal parcels guide covers shipping by post.

What do you need before selling into the EU?#

A seller outside the EU needs a few things in place before its first parcel to an EU consumer: the codes and identifiers customs asks for, a decision on how VAT is collected, an EU responsible person for product safety, and store pages that meet EU consumer rules. The guides below cover each one.

Guides for selling into the EU#

  • EU VAT on imports and online sales: How VAT works on goods sold into the EU: IOSS for parcels up to €150, the special arrangements, import VAT above €150, marketplaces as deemed suppliers and OSS.
  • EORI numbers in the EU: What an EU EORI number is, its format, who has to get one, when a parcel seller outside the EU needs one and how to apply in Germany or France.
  • GDPR for online stores selling into the EU: When the GDPR applies to a store outside the EU, who needs an Article 27 representative, what it requires day to day and how to move EU customer data abroad.
  • GPSR for online sellers in the EU: What the EU's General Product Safety Regulation asks of online sellers since December 2024: an EU responsible person, listings, marketplace duties and recalls.
  • Product identifiers for EU customs and platforms: The product identifiers EU customs requires on parcels up to €150 from 1 November 2026, the TARIC codes they go under, the exceptions and what GPSR also asks.
  • The EU right of withdrawal for online orders: The EU's 14-day right of withdrawal for online orders: when it starts, the model form, the withdrawal button required since June 2026, return costs and refunds.
  • EU VAT on digital services: How EU VAT applies to digital services sold to consumers: what counts, proving the customer's country, the non-Union OSS for non-EU sellers and B2B sales.
  • ICS2 advance cargo data for the EU: What the EU's ICS2 system needs before goods arrive: release dates, who files the entry summary declaration, and the HS code and description sellers supply.

Common questions#

Is there still a €150 duty-free limit in the EU?#

No. The relief was deleted with effect from 1 July 2026, and distance sales up to €150 now pay a temporary €3 duty per item until 1 July 2028. Import VAT has applied to these parcels at any value since 1 July 2021.

What is the EU handling fee on parcels?#

It is a Union handling fee of €2 per item that customs collects on goods sold in distance sales from outside the EU, expected to start on 1 November 2026 once its act completes scrutiny. It applies whatever the parcel is worth, comes on top of duty and VAT, and isn't refunded if the goods are returned.

Does the €3 duty apply to business shipments?#

No. The €3 duty applies to distance sales, which are sales to customers who aren't VAT-registered businesses. A business-to-business consignment up to €150 lost its old duty relief and pays the normal tariff rate for its code and origin.

Sources#