Orders up to €150 used to be free of customs duty. Since 1 July 2026, online orders up to and including €150 carry a flat customs duty of €3 per product type. The rule is temporary and runs until 1 July 2028. It is the same in every EU country.
Why this duty?
The €150 exemption dates from a time when few people ordered online from abroad. According to the European Commission, billions of small parcels now enter the EU every year, most of them from China. European shops pay customs duty on what they import; foreign shops sending separate parcels did not. The flat amount narrows that gap until the new EU customs system is ready.
What counts as a product type?
Customs use each product’s commodity code, rather than the number of items:
- Trousers, shoes and earrings: three types, so €9.
- Two pairs of trousers: one type, so €3.
In practice the carrier counts the lines on the customs form (CN22 or CN23) that the sender fills in.
Who pays the €3?
The company that makes the customs declaration pays the duty to customs. You never pay it to customs directly:
- The shop charged VAT at checkout (IOSS)? Large platforms such as AliExpress, Temu and Shein handle the declaration themselves. They pay the duty and include it in their prices. On delivery you normally pay nothing.
- The shop charged no VAT? Then the post or courier makes the declaration. You pay the €3 per type together with VAT, the EU handling fee and the clearance fee.
VAT is charged on the duty too.
Exceptions
- Products from a country with an EU trade agreement. If you can prove the product’s origin, for example the UK or Japan, you can claim a reduced rate in the customs declaration. This is often 0%, replacing the €3 charge. The origin must be stated on the invoice.
- Products already in the EU. Large shops with a warehouse in the EU import their stock in bulk. If your product was already in the EU before you ordered it, you don’t pay this duty.
- Gifts and travel. The duty applies to online orders. For a gift from a private person, other rules apply.
Since 1 November 2026: the €2 handling fee
On top of the duty, an EU handling fee of €2 per product type applies since 1 November 2026. This fee:
- applies to all online orders from outside the EU, also above €150;
- funds extra customs checks on online orders;
- is paid by the company that makes the declaration, and usually passed on to you;
- is included in the amount subject to VAT.
A parcel with two shirts, three sweaters and a hat has three types and costs €6 in handling fees. The calculator includes the fee automatically for orders from 1 November 2026.
And from 1 July 2028?
The flat €3 is temporary. From 1 July 2028 the €150 relief ends completely and the product’s standard duty rate applies to every order, as it already does above €150. The exact rules may still change; we will update this page when more is known.
Example
A USB cable for €4.95 with €3.80 shipping, from a shop that doesn’t charge VAT, in a country with 21% VAT:
| Cost | Amount |
|---|---|
| Product and shipping | €8.75 |
| Customs duty: 1 type | €3.00 |
| EU handling fee | €2.00 |
| VAT: 21% of €13.75 | €2.89 |
| Import taxes | €7.89 |
The carrier’s clearance fee is added to this. For a small order, it is often the largest charge. You usually avoid this fee by shopping with a seller that uses IOSS. Calculate the costs for your order.