EU Parcel Duty Calculator: EUR 3 duty, EUR 2 fee
Since 1 July 2026, parcels worth EUR 150 or less that reach EU consumers pay a customs duty of EUR 3 per item when they are declared under IOSS or sent by post. Since 1 November 2026, a Union handling fee of EUR 2 per item comes on top. Add the products in one parcel and see how many items customs counts, the duty, the fee and the VAT, next to what the same parcel paid before July.
In force since 1 November 2026. Switch it off to see the duty alone.
Add at least one product with a price to see the duty.
What the rule says
- From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item applies to consignments with an intrinsic value of EUR 150 or less that are declared under IOSS or sent as a postal consignment (Regulation (EU) 2026/382, Article 2). It replaces the duty relief those consignments had.
- An item is one declaration line: goods sharing the same tariff classification and description, and origin where it is declared. Quantity does not matter, so five identical T-shirts are one item and a T-shirt with a watch are two.
- How products group depends on the declaration: H7 declares a 6-digit HS code, H6 an 8-digit CN code, and H1 a 10-digit TARIC code with the country of origin.
- Only those two cases get the flat duty. Every other consignment up to EUR 150, such as a courier parcel with import VAT paid at the border, lost the relief too and pays the normal Common Customs Tariff rate (recital 6). IOSS itself is only for distance sales: sales to consumers, or to buyers whose purchases from other EU countries are not subject to VAT. The flat duty also covers alcohol, perfume and tobacco, which the old relief never did.
- Above EUR 150, the normal Common Customs Tariff rates apply, as before. Intrinsic value is the price of the goods themselves, without transport and insurance when the invoice shows those separately.
- Separate from the duty, a Union handling fee of EUR 2 per item has applied since 1 November 2026 to goods sold in distance sales, whatever their value (Delegated Regulation (EU) 2026/2152). Items are counted per declaration line, as for the duty.
- The Commission's guidance (section 4) and its Access2Markets notice describe the flat duty as covering every distance sale up to EUR 150, whatever the VAT scheme. Article 2 of the regulation, as published in the Official Journal and not amended when we checked, is narrower: IOSS or postal only. This calculator follows the regulation. Ask your customs broker how your member state applies it.
Sources
- Council Regulation (EU) 2026/382 of 11 February 2026 (OJ L, 2026/382, 18.2.2026)(opens in a new tab)Deletes the EUR 150 relief (Article 1) and sets the EUR 3 duty per item from 1 July 2026 until 1 July 2028 for goods declared under IOSS or in postal consignments (Article 2). Recital 2: the import VAT exemption for goods up to EUR 22 ended on 1 July 2021. Recital 6: every other import pays the Common Customs Tariff.
- Council Regulation (EC) No 1186/2009, Articles 23 and 24 (former relief)(opens in a new tab)The old relief: consignments up to EUR 150 duty free (Article 23), except alcohol, perfume and tobacco (Article 24).
- European Commission, DG TAXUD: The temporary EUR 3 customs duty and the Union handling fee, guidance for Member States and trade (version of 5 October 2026)(opens in a new tab)Defines an item, applies the duty per declaration line whatever the quantity, and explains H1, H6 and H7.
- Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 establishing the amount of the Union handling fee (OJ L, 2026/2152, 22.10.2026)(opens in a new tab)Sets the Union handling fee at EUR 2 per item (Article 1) and applies it from 1 November 2026 (Article 2).
- European Commission, Access2Markets: EU applies EUR 3 customs duty per item on low-value e-commerce consignments(opens in a new tab)Commission summary of the EUR 3 duty and its start and end dates.
- Council Directive 2006/112/EC (VAT Directive), Article 86 (taxable amount on importation)(opens in a new tab)Import VAT is charged on the goods plus the duties due on importation (Article 86).
Last checked: 2 November 2026.
This calculator explains the EU rules and is not legal or tax advice. Your customs broker or customs authority has the final word on how a parcel is declared.
How the EUR 3 parcel duty works
Until 30 June 2026, goods in a consignment worth EUR 150 or less entered the EU free of customs duty, except alcohol, perfume and tobacco. Council Regulation (EU) 2026/382 deleted that relief. From 1 July 2026 until 1 July 2028, a flat duty of EUR 3 per item replaces it for low-value parcels declared under IOSS or sent by post.
The duty is per item, not per parcel and not per unit. An item is a declaration line: goods with the same tariff classification and description. Customs systems apply the EUR 3 per line, whatever the quantity on it. How fine the lines are depends on the declaration: H7 groups by the 6-digit HS code, H6 by the 8-digit CN code and H1 by the 10-digit TARIC code and origin.
Since 1 November 2026, a Union handling fee of EUR 2 per item comes on top for every distance sale, whatever the parcel is worth. It counts items the same way as the duty. VAT is a separate charge and works as before. With IOSS, you charge the VAT of the buyer's country at checkout. Without IOSS, import VAT is due at the border, and the duty and the fee become part of the amount VAT is charged on.
Parcels above EUR 150 pay the normal Common Customs Tariff rate for each product, as they always did. So do low-value parcels sent by courier without IOSS: they lost the relief, but the flat duty does not cover them. This calculator tells you which case your parcel is in, but it does not look up those rates for you.
The duty is counted per tariff code, so every product needs one.
Customs counts items by tariff code, so a missing or wrong code changes the bill. WISEPIM stores an HS code on every product, and its HS code task looks one up in the official nomenclature for each product you select, at 1 credit per product. Confident matches are saved, less certain ones wait for your review, and products that already have a code are skipped.
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Frequently asked questions
What changed for EU parcels on 1 July 2026?
Council Regulation (EU) 2026/382 deleted the customs duty relief for consignments worth EUR 150 or less. From 1 July 2026 until 1 July 2028, those parcels pay a flat customs duty of EUR 3 per item when they are declared under IOSS or sent by post.
Is the EUR 3 charged per parcel, per product or per unit?
Per item, and an item is a declaration line: goods with the same tariff classification and description. Five identical T-shirts are one item and pay EUR 3. A T-shirt and a watch are two items and pay EUR 6.
How much does a parcel pay with the handling fee?
Take the Commission's own example: three women's suits worth EUR 140 together, under three TARIC codes that share one CN code. Declared as H7 or H6, they form one line: EUR 3 duty plus EUR 2 handling fee, EUR 5 in total. Declared as H1, they form three lines: EUR 9 plus EUR 6, EUR 15 in total. VAT comes on top.
Does it apply if I don't use IOSS?
Only if the parcel goes by post. Article 2 of Regulation (EU) 2026/382 applies the EUR 3 per item to goods declared under IOSS and to goods in postal consignments. A courier or express parcel without IOSS lost the EUR 150 relief too, so each product pays its normal Common Customs Tariff rate. The Commission's guidance describes a wider scope, so check with your customs broker.
Does it apply to sales to businesses?
Only by post. IOSS is for distance sales: sales to consumers, or to buyers whose purchases from other EU countries are not subject to VAT. A low-value consignment to any other business gets the flat duty only as a postal consignment. Otherwise it pays the normal tariff rate for its goods, since the EUR 150 relief is gone for every import.
What about parcels above EUR 150?
Nothing changed there: each product pays its normal rate from the Common Customs Tariff. The calculator shows when a parcel crosses EUR 150 but does not look up those rates.
Is the Union handling fee the same thing?
No. It is a separate fee of EUR 2 per item, set by Delegated Regulation (EU) 2026/2152 and in force since 1 November 2026. It applies to goods sold in distance sales at any value, and items are counted per declaration line, as for the duty. The calculator includes it by default. Switch it off to see the duty alone.
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