Ordering from outside the EU can mean extra costs: VAT, customs duty, EU fees and a carrier clearance fee. Here is how they are calculated. The import rules apply across the EU, while VAT rates and carrier fees depend on where you live.
VAT
You pay VAT on every order from outside the EU, even on a phone case costing a few euros. The €22 exemption ended on 1 July 2021. You pay the VAT rate of your own country, the same as in a local shop: between 17% and 27% for most products, and lower rates for things like books, food and medicines.
VAT is charged on the product price, shipping and insurance, customs duty and the EU handling fee together. How VAT on imports works.
If you paid VAT at checkout through IOSS, you do not pay VAT again on delivery.
Customs duty
Customs duty is a tax on goods entering the EU. It is the same in every EU country and depends on the value of your order:
- Up to and including €150: since 1 July 2026 a flat customs duty of €3 per product type. Two product types in one parcel mean €6 in duty. More about this duty.
- Above €150: a percentage of the customs value (product price plus shipping and insurance). The percentage depends on the product: 0% for smartphones and laptops, 12% for clothing and almost 17% for sports shoes. Look up duty rates.
For the €150 limit only the value of the goods counts, without shipping.
EU handling fee
Since 1 November 2026 the EU charges a handling fee of €2 per product type on online orders from outside the EU, also above €150. You don’t pay it to customs directly: the company that makes the customs declaration pays it and usually passes it on to you. VAT is charged on the fee as well.
The carrier’s clearance fee
Your postal service or courier handles the customs declaration and pays the taxes on your behalf. You repay these taxes along with a clearance fee. Postal services usually charge a fixed fee. Couriers charge a percentage of the taxes, with a minimum fee. Some postal services include their fee in the amount subject to VAT. Clearance fees per country.
When do you pay?
| Moment | What you pay |
|---|---|
| At checkout | Product price and shipping, and with IOSS also VAT |
| Before or on delivery | VAT, customs duty, EU fee and clearance fee, through the carrier’s payment request |
Customs never send you a payment request themselves. Got a text message or email with a payment link? Always check the shipment on the official website or app of your carrier. Fake messages about “customs fees” are a well-known scam.
An example
You order three different products from a Chinese shop for €20 in total, with free shipping. The shop doesn’t charge VAT, and you live in a country with 21% VAT.
| Cost | Amount |
|---|---|
| Customs duty: 3 × €3 | €9.00 |
| EU handling fee: 3 × €2 | €6.00 |
| VAT: 21% of €35 | €7.35 |
| Taxes | €22.35 |
Your carrier’s clearance fee is added to this, often €5 to €20. The total can be more than twice the purchase price. Calculate it for your own country.