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National parcel charges in EU member states

National fees on low-value parcels from outside the EU in all 27 member states: Romania's 25 lei, Austria's parcel tax, Italy's deferred €2 and more.

Updated · 32 official sources

On 30 October 2026 two EU member states charge a national fee on parcels on top of the EU's own charges: Romania, 25 lei per parcel from outside the EU since 1 January 2026, and Austria, whose €2 parcel tax on large distance sellers started on 1 October 2026. Italy's €2 per consignment is in law but won't be collected before 1 December 2026, Luxembourg's is still a bill, and France repealed its €2 tax when the EU's €3 duty began.

Rules as of 30 October 2026.

Which member states charge their own parcel fee?#

A national parcel fee is a charge a member state sets in its own law on parcels, separate from the EU's €3 duty, its €2 handling fee and VAT. On 30 October 2026 Romania and Austria collect one, Italy and Luxembourg have one pending, Belgium's is on hold, and France and the Netherlands have dropped theirs.

Member state National charge Status Dates Official source Notes
Austria €2 per parcel delivered (1) In force From 1 October 2026 bmf.gv.at Owed by sellers with over €100 million of Austrian distance sales the year before
Belgium None in force (2) On hold None set lachambre.be Planned in the federal budget; no law creates it
Bulgaria None found on official sources None None customs.bg Customs describes only the EU €3 duty
Croatia None found on official sources None None carina.gov.hr H6 is for postal traffic only
Cyprus None found on official sources None None mof.gov.cy Customs describes only the EU €3 duty
Czechia None found on official sources None None celnisprava.gov.cz Customs describes only EU charges
Denmark None found on official sources None None toldst.dk The €2 fee announced on 30 October 2026 is the EU's
Estonia None found on official sources None None emta.ee Individuals can't declare IOSS consignments since 1 July 2026
Finland None found on official sources (3) None None tulli.fi
France €2 per article Repealed 1 March 2026 to 30 June 2026 douane.gouv.fr Taxe sur les petits colis, repealed from 1 July 2026
Germany None found on official sources None None zoll.de Customs describes only EU charges
Greece None set in customs' circular of 24 June 2026 None None aade.gr €3 per declaration line on H1 or H7, preference code 500
Hungary None found on official sources None None nav.gov.hu The €2 fee from 1 November 2026 is the EU's
Ireland None found on official sources None None revenue.ie Code F53 on H6 or H7 triggers the €3 duty
Italy €2 per consignment up to €150 (4) Pending Collection from 1 December 2026 adm.gov.it Applies to B2C, B2B and private consignments alike
Latvia None found on official sources None None vid.gov.lv Customs describes only EU charges
Lithuania None found on official sources (3) None None muitine.lrv.lt
Luxembourg €2 per declaration line, proposed (5) Pending Not adopted chd.lu Bill 8665, in committee since December 2025
Malta None found on official sources None None mtca.gov.mt
Netherlands None None Plan dropped 12 June 2026 douane.nl A €2 per parcel fee was considered and dropped for good
Poland None found on official sources None None gov.pl Customs describes only the EU €3 duty
Portugal None found on official sources None None portaldasfinancas.gov.pt Only CTT, the national post, lodges H6 declarations
Romania 25 lei per parcel (6) In force From 1 January 2026 anaf.ro Collected by the postal or courier company that delivers
Slovakia None found on official sources None None financnasprava.sk Customs describes only EU charges
Slovenia None found on official sources None None fu.gov.si The carrier normally declares for the consignee
Spain None found on official sources None None agenciatributaria.gob.es Customs calls the €3 duty a uniform EU requirement
Sweden None found on official sources None None tullverket.se Customs says the same rules apply across the EU
  1. Austria's Paketsteuer is a tax on parcel deliveries in Austria, not a customs charge: it covers parcels from inside and outside the EU at any value, and the seller may pay it per order instead of per parcel. A seller with no EU or EEA establishment must appoint an Austrian fiscal representative.
  2. On 28 January 2026 the finance minister told the Chamber's finance committee that the national handling fee wasn't abolished but would only be added on top of the EU levy together with neighbouring countries, preferably at EU level.
  3. The customs authority's website couldn't be opened when this table was checked, and no national charge was found in the other official sources searched. Check this row again before relying on it.
  4. Law 199 of 30 December 2025 (the 2026 budget law) sets a €2 contribution for each consignment from outside the EU with a declared value up to €150, collected by customs at import. Collection was deferred, most recently by Decree-Law 162 of 17 September 2026, to 1 December 2026.
  5. Bill 8665, tabled on 8 December 2025, would charge €2 per declaration line on low-value consignments declared on an H7. It hasn't been voted; its file was last updated on 23 February 2026.
  6. Law 239 of 15 December 2025, article XXII: 25 lei for each parcel of goods with commercial value sold as a distance sale from outside the EU with a declared value under €150 and delivered in Romania, wherever in the EU it was released. The seller, sender or platform owes it; the postal service provider that hands over the parcel collects it and pays it to the state. It isn't due on parcels that aren't delivered and isn't refunded on consumer returns. No amendment or repeal was found.

How to read the table#

The tracker lists, for each of the 27 EU member states, any national charge on low-value parcels from outside the EU, its status, its dates and the official site it was checked on. Charges every member state applies under EU law are left out, and so are the fees posts and couriers bill for clearance.

What each status means

In force means the charge is set in national law and being collected. Pending means it's in law with collection deferred (Italy) or tabled as a bill not yet voted (Luxembourg). On hold means a government announced a charge but no law creates it and it has said it won't act alone (Belgium). Repealed means a charge was collected and has ended (France). None means no national charge was found.

What "None found on official sources" means

It means the customs or tax authority's current pages on low-value imports describe only the EU's charges, and no national law, decree or notice setting a parcel charge turned up on that country's official sites or in its official gazette. It isn't a promise that no charge is planned: Belgium's plan, for instance, was only visible in the budget and a parliamentary record.

What the table leaves out

Every member state applies the EU's €3 duty per item on distance sales up to €150 and, from 1 November 2026, the EU's €2 Union handling fee per item, and sets its own VAT rate. Several authorities, Bulgaria's and Luxembourg's among them, point out that posts, couriers and brokers bill their own clearance fees, which customs doesn't set. Excise duty on alcohol and tobacco is also outside the table.

What does every member state charge?#

Every EU member state charges the same customs duty on a parcel from outside the EU, €3 per item up to €150 or the tariff rate above it, and from 1 November 2026 the same €2 Union handling fee. What differs is VAT, which each member state sets and charges on imports delivered there.

Import VAT in the 27 EU member states

Country Tax Standard rate Since Official source
Hungary VAT 27% ec.europa.eu
Finland VAT 25.5% ec.europa.eu
Croatia VAT 25% ec.europa.eu
Denmark VAT 25% ec.europa.eu
Sweden VAT 25% ec.europa.eu
Estonia VAT 24% 2025-07-01 ec.europa.eu
Greece VAT 24% ec.europa.eu
Ireland VAT 23% ec.europa.eu
Poland VAT 23% ec.europa.eu
Portugal VAT 23% ec.europa.eu
Slovakia VAT 23% 2025-01-01 ec.europa.eu
Italy VAT 22% ec.europa.eu
Slovenia VAT 22% ec.europa.eu
Belgium VAT 21% ec.europa.eu
Czechia VAT 21% ec.europa.eu
Latvia VAT 21% ec.europa.eu
Lithuania VAT 21% ec.europa.eu
Netherlands VAT 21% ec.europa.eu
Romania VAT 21% 2025-08-01 ec.europa.eu
Spain VAT 21% ec.europa.eu
Austria VAT 20% ec.europa.eu
Bulgaria VAT 20% ec.europa.eu
France VAT 20% ec.europa.eu
Cyprus VAT 19% ec.europa.eu
Germany VAT 19% ec.europa.eu
Malta VAT 18% ec.europa.eu
Luxembourg VAT 17% ec.europa.eu

border.bot live data from each country's official publications, updated 2026-10-11

A Romanian order shows how the layers add up. A €40 order of one item sent from outside the EU by post to Bucharest on 2 November 2026 pays the EU's €3 duty and €2 handling fee, Romanian VAT, and Romania's 25 lei, which the delivering carrier collects from the seller's side rather than from the buyer. How the EU charges are declared and who pays them is covered in postal parcels into the EU, and the VAT routes in the EU VAT guide. The landed cost calculator prices a product to any member state.

What changed and when#

National parcel charges in the EU moved quickly between December 2025 and October 2026. Several member states set or planned national fees from 1 January 2026, six months before the EU's duty began, and most of those plans were dropped, deferred or repealed once the EU's €3 duty and its handling fee were fixed.

  1. Upcoming

    Italy's €2 contribution to be collected

    Customs postpones collection from 1 October to 1 December 2026. Agenzia delle Dogane e dei Monopoli, 23 September 2026 (opens in a new tab)

  2. EU handling fee applies in every member state

    €2 per item on every distance sale, collected by each member state's customs. European Commission, EU customs reform (opens in a new tab)

  3. Austria's parcel tax starts

    €2 per parcel delivered in Austria by distance sellers with over €100 million of sales there. Austrian Ministry of Finance (opens in a new tab)

  4. France repeals its small-parcel tax

    The €2 per article tax ends as the EU's €3 duty starts. French customs, 8 July 2026 (opens in a new tab)

  5. Netherlands drops a national fee

    Dutch customs says the country will definitively not introduce a national handling fee. Douane, 12 June 2026 (opens in a new tab)

  6. France's small-parcel tax starts

    €2 per article on low-value imports, under article 82 of the 2026 finance law. French customs, 8 July 2026 (opens in a new tab)

  7. Belgium puts its fee on hold

    The finance minister says a national fee would only come together with neighbouring countries. Belgian Chamber of Representatives (opens in a new tab)

  8. Romania's parcel fee starts

    25 lei per parcel from outside the EU under €150, collected by the delivering carrier. Law 239/2025, ANAF (opens in a new tab)

  9. Italy's budget law sets €2 per consignment

    Due on consignments from outside the EU up to €150, collected by customs at import. Agenzia delle Dogane e dei Monopoli, Circular 37/2025 (opens in a new tab)

  10. Luxembourg tables a €2 fee bill

    Bill 8665 would charge €2 per declaration line on low-value H7 consignments. Chamber of Deputies, dossier 8665 (opens in a new tab)

Common questions#

Which EU countries charge their own fee on parcels from outside the EU?#

On 30 October 2026, Romania charges 25 lei per parcel under €150 from outside the EU, and Austria charges a €2 parcel tax on large distance sellers. Italy's €2 per consignment is due to be collected from 1 December 2026.

Is the €2 handling fee from 1 November 2026 a national fee?#

No. The €2 Union handling fee per item is an EU charge that every member state's customs collects on distance sales, at any value. Several national customs sites announce it, which is why it's sometimes reported as a national fee.

Did France keep its €2 tax on small parcels?#

No. France's €2 per article tax on low-value imports applied from 1 March 2026 and was repealed from 1 July 2026, the day the EU's €3 duty started.

Sources#