# 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. Source: https://border.bot/docs/guides/postal/european-union/member-states Last updated: 2026-10-30 > Documentation index: https://border.bot/llms.txt. Every page is Markdown at its URL + `.md`. 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€2 per consignment is in law but won't be collected before 1 December 2026, Luxembourg's is still a bill, and France repealed its €2 tax when the EU's €3 duty began.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. > [!CAUTION] National charges change at short notice > Member states have announced, deferred and repealed parcel charges several times since late 2025, and Italy has deferred collection of its charge more than once. Check the official source in each row before you price a delivered order. ## 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](https://border.bot/docs/guides/postal/european-union), and the VAT routes in the [EU VAT guide](https://border.bot/docs/guides/countries/european-union/vat). The [landed cost calculator](https://border.bot/tools/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 December 2026:** 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](https://www.adm.gov.it/portale/documents/20182/6262318/Avviso+differimento+contributo+nazionale+al+1dic2026.pdf/079c8120-f8cb-90d2-e665-14e088a3c24a?version=1.0&t=1790177044981) - **1 November 2026:** 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](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en) - **1 October 2026:** 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](https://www.bmf.gv.at/themen/steuern/fuer-unternehmen/paketsteuer_kurzdarstellung_und_faqs.html) - **1 July 2026:** France repeals its small-parcel tax. The €2 per article tax ends as the EU's €3 duty starts. [French customs, 8 July 2026](https://www.douane.gouv.fr/actualites/importations-de-faible-valeur-informations-reglementaires-destination-des-operateurs) - **12 June 2026:** Netherlands drops a national fee. Dutch customs says the country will definitively not introduce a national handling fee. [Douane, 12 June 2026](https://www.douane.nl/nederland-krijgt-geen-nationale-handling-fee/) - **1 March 2026:** 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](https://www.douane.gouv.fr/actualites/importations-de-faible-valeur-informations-reglementaires-destination-des-operateurs) - **28 January 2026:** Belgium puts its fee on hold. The finance minister says a national fee would only come together with neighbouring countries. [Belgian Chamber of Representatives](https://www.lachambre.be/doc/CCRI/html/56/ic308x.html) - **1 January 2026:** Romania's parcel fee starts. 25 lei per parcel from outside the EU under €150, collected by the delivering carrier. [Law 239/2025, ANAF](https://static.anaf.ro/static/10/Anaf/legislatie/L_239_2025.pdf) - **30 December 2025:** 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](https://www.adm.gov.it/portale/documents/20182/240459075/20251230+Circolare+37+-+Contributo+spedizioni+modico+valore.pdf/11a5c4b8-13a5-a190-7180-8a9bbfc41c6f?t=1767103992071) - **8 December 2025:** Luxembourg tables a €2 fee bill. Bill 8665 would charge €2 per declaration line on low-value H7 consignments. [Chamber of Deputies, dossier 8665](https://www.chd.lu/en/dossier/8665) ## 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 - [Paketsteuer: Kurzdarstellung und FAQs](https://www.bmf.gv.at/themen/steuern/fuer-unternehmen/paketsteuer_kurzdarstellung_und_faqs.html), Austrian Federal Ministry of Finance, accessed 30 October 2026 - [Commission for Finance and Budget, verbatim report](https://www.lachambre.be/doc/CCRI/html/56/ic308x.html), Belgian Chamber of Representatives, 28 January 2026 - [Tijdelijk douanerecht van 3 euro op kleine pakketten van buiten de EU](https://finance.belgium.be/sites/default/files/Customs/Over-de-AADA/Persberichten/tijdelijk-douanerecht-van-3-euro-op-kleine-pakketten-van-buiten-de-eu.pdf), FPS Finance (Belgium), 16 June 2026 - [Customs Agency news on the €3 duty](https://customs.bg/wps/portal/agency/media-center/news-details/16-12-2025-AM), Bulgarian Customs Agency, 16 December 2025 - [Od 1. srpnja 2026. nova EU pravila za robu iz prodaje na daljinu](https://carina.gov.hr/vijesti/od-1-srpnja-2026-nova-eu-pravila-za-robu-koja-se-nabavlja-putem-prodaje-na-daljinu-e-trgovina/19556), Croatian Customs Administration, 12 June 2026 - [Temporary €3 duty on low-value consignments](https://www.mof.gov.cy/mof/customs/customs.nsf/All/85DEAB64DC9742DEC2258E1F00435201?OpenDocument), Cyprus Customs and Excise Department, accessed 30 October 2026 - [Clo 3 EUR a další chystané změny v e-commerce](https://celnisprava.gov.cz/cz/Stranky/Clo-3-EUR-a-dal%C5%A1%C3%AD-chystan%C3%A9-zm%C4%9Bny-v-e-commerce.aspx), Czech Customs Administration, 20 October 2026 - [Nyt EU-håndteringsgebyr på e-handelsvarer fra lande uden for EU](https://toldst.dk/nyheder/pressemeddelelser/nu-traeder-nyt-eu-haandteringsgebyr-i-kraft-paa-alle-e-handelsvarer-fra-lande-uden-for-eu), Danish Customs Agency, 30 October 2026 - [Declaring a consignment](https://www.emta.ee/en/private-client/consignments-travel-moving/consignments/declaring-consignment), Estonian Tax and Customs Board, updated 21 September 2026 - [Importations de faible valeur : informations réglementaires à destination des opérateurs](https://www.douane.gouv.fr/actualites/importations-de-faible-valeur-informations-reglementaires-destination-des-operateurs), French customs (DGDDI), 8 July 2026 - [Wegfall der 150-Euro-Zollfreigrenze ab 1. Juli 2026](https://www.zoll.de/SharedDocs/Pressemitteilungen/DE/Sonstiges/2026/z32_wegfall_zollfreigrenze_ab_20260701_gzd.html), German customs (Zoll), 29 June 2026 - [Union Handling Fee press release](https://www.zoll.de/SharedDocs/Pressemitteilungen/DE/Sonstiges/2026/y99_union_handling_fee_gzd.html), German customs (Zoll), 29 October 2026 - [Circular E.2029/24-06-2026 on the special €3 duty](https://www.aade.gr/egkyklioi-kai-apofaseis/e-2029-24-06-2026), Independent Authority for Public Revenue (Greece), 24 June 2026 - [Press release of 24 June 2026](https://www.aade.gr/deltia-typoy-anakoinoseis/deltio-typoy-24062026-1), Independent Authority for Public Revenue (Greece), 24 June 2026 - [November 1-jétől újabb változások jönnek a külföldi kiscsomagok vámkezelésében](https://nav.gov.hu/sajtoszoba/hirek/November_1-jetol_ujabb_valtozasok_jonnek_a_kulfoldi_kiscsomagok_vamkezeleseben), Hungarian National Tax and Customs Administration, 14 October 2026 - [Relief for low value consignments](https://www.revenue.ie/en/customs/individuals/relief-low-value-consignments/index.aspx), Revenue (Ireland), published 11 June 2026 - [eCustoms Notification 10/2026](https://www.revenue.ie/en/customs/businesses/electronic-systems/ais/ecustoms-notifications/2026/ecustoms-notification-10-2026.pdf), Revenue (Ireland), 19 June 2026 - [Circolare 37/2025: contributo sulle spedizioni di modico valore](https://www.adm.gov.it/portale/documents/20182/240459075/20251230+Circolare+37+-+Contributo+spedizioni+modico+valore.pdf/11a5c4b8-13a5-a190-7180-8a9bbfc41c6f?t=1767103992071), Agenzia delle Dogane e dei Monopoli (Italy), 30 December 2025 - [Avviso: differimento del contributo al 1° dicembre 2026](https://www.adm.gov.it/portale/documents/20182/6262318/Avviso+differimento+contributo+nazionale+al+1dic2026.pdf/079c8120-f8cb-90d2-e665-14e088a3c24a?version=1.0&t=1790177044981), Agenzia delle Dogane e dei Monopoli (Italy), 23 September 2026 - [Changes from 1 July and 1 November 2026](https://www.vid.gov.lv/en/changes-1-july-and-1-november-2026), State Revenue Service (Latvia), updated 28 October 2026 - [Dossier 8665: projet de loi fixant des frais de gestion pour certaines déclarations en douane](https://www.chd.lu/en/dossier/8665), Chamber of Deputies (Luxembourg), last updated 23 February 2026 - [Colis et envois](https://douanes.public.lu/fr/commerce-international/colis-envois/Colis_Envois.html), Customs and Excise Agency (Luxembourg), updated 30 October 2026 - [Nederland krijgt geen nationale handling fee](https://www.douane.nl/nederland-krijgt-geen-nationale-handling-fee/), Douane (Netherlands), 12 June 2026, updated 22 June 2026 - [Zmiany w e-commerce od 1 lipca 2026 r.](https://www.gov.pl/web/kas/zmiany-w-e-commerce-od-1-lipca-2026-r), National Revenue Administration (Poland), 29 June 2026 - [Mercadorias de eCommerce](https://info.portaldasfinancas.gov.pt/pt/destaques/Paginas/Mercadorias_eCommerce.aspx), Autoridade Tributária e Aduaneira (Portugal), 26 June 2026 - [Ofício-circulado 16108/2026](https://info-aduaneiro.portaldasfinancas.gov.pt/pt/legislacao_aduaneira/oficios_circulados_doclib/Documents/Oficio-circulado-16108-2026.pdf), Autoridade Tributária e Aduaneira (Portugal), 29 June 2026 - [Legea nr. 239 din 15 decembrie 2025](https://static.anaf.ro/static/10/Anaf/legislatie/L_239_2025.pdf), National Agency for Fiscal Administration (Romania), 15 December 2025 - [FAQ 23/CLO/2026/IM](https://www.financnasprava.sk/_img/pfsedit/Dokumenty_PFS/Zverejnovanie_dok/Aktualne/Cla/2026/2026.10.01_023_CLO_2026_IM.pdf), Financial Administration (Slovakia), 1 October 2026 - [Postal traffic](https://www.fu.gov.si/en/customs/areas_of_work/postal_traffic), Financial Administration (Slovenia), updated 15 July 2026 - [Envíos de valor hasta 150 euros](https://sede.agenciatributaria.gob.es/Sede/aduanas/comercio-electronico-pipe-envios-particulares/compras-internet-envios-particulares/envios-valor-hasta-150-euros.html), Agencia Tributaria (Spain), updated 30 October 2026 - [Ny tullavgift från den 1 juli 2026](https://www.tullverket.se/privat/panatet/handlapanatet/tullraknarenvadaravgiftenpaminvara/omtullarochavgifternarduhandlarpanatet/nytullavgiftfranden1juli2026.4.5dd2f9d519e1cbdf1a071f.html), Swedish Customs, accessed 30 October 2026 - [EU customs reform](https://taxation-customs.ec.europa.eu/customs/eu-customs-reform_en), European Commission, accessed 30 October 2026