EU import taxes in 2026: VAT, duties and the new €3 parcel duty

Buying from outside the European Union changed twice in recent years: VAT rules were overhauled in 2021, and customs duty rules were overhauled again in 2025 and 2026. This page explains what applies now, so old advice you find elsewhere does not surprise you. If you already have a bill in hand, skip to what to do about an unexpected tax bill.

The VAT side: unchanged since 2021

The old rule that let parcels under €22 enter VAT-free is gone. Every commercial parcel imported into the EU owes VAT, calculated at the rate of your destination country.

How you pay it depends on the store:

• Collected at checkout (IOSS). Large marketplaces and many direct stores charge your country's VAT when you pay. Parcels handled this way normally clear customs without any extra charge at delivery.
• Collected at delivery. If the seller did not charge VAT, the courier or postal service collects it on arrival and adds a handling fee, often €5 to €15 depending on the operator. This fee is usually the painful part, not the VAT itself.

IOSS in detail explains the checkout system and what to do if you are charged twice.

The duty side: the €150 exemption is gone

Until recently, parcels worth €150 or less paid no customs duty at all. As part of the EU customs reform, that exemption was abolished for e-commerce imports: since July 2026, low-value parcels pay a flat duty of roughly €3 per item category instead. Some details are still being settled, such as the exact item-category counting and per-country handling, so check your national customs portal for how it applies where you live.

The practical effects for a shopper:

• Cheap parcels now cost a bit more at the border. A small flat duty applies where nothing did before.
• Higher-value parcels over €150 continue to pay the normal, tariff-based duty for the product type, plus VAT, as before.
• The duty is separate from VAT. You can owe both on the same parcel, plus the courier's handling fee on top. The full picture of those fees is in customs disbursement fees.

What to do about a tax bill you did not expect

1. Check whether VAT was already collected at checkout (look for "VAT included" or an IOSS note in your order confirmation).
2. Compare the carrier's bill against the order value and ask for the breakdown: VAT, duty, and the carrier's own fee should be three separate lines.
3. If you were charged VAT you already paid at checkout, read how to get the duplicate refunded.
4. If the parcel is simply parked waiting for payment, the step-by-step plan is in my package is stuck in customs.

Frequently asked questions

Do I pay import charges on a gift from outside the EU?

Genuine gifts between individuals can still enter with relief up to €45 as of the current rules, but customs scrutinizes gift declarations much more closely now, and a commercial order marked as a gift will be taxed anyway, plus potentially a penalty. See gift exemptions in international shipping.

Is the €3 duty per parcel or per item?

Per item category in the shipment, based on the tariff classification of the contents, as the rules were introduced in 2026. A single T-shirt and a parcel with three different product types are not charged the same way.

Why did the EU remove these exemptions?

The European Commission's position is fairness for EU-based retailers, who must charge VAT on every sale while foreign sellers shipping directly to consumers previously did not. The enormous growth of direct-from-China parcels pushed the reform through after years of debate.

Does any of this apply inside the EU?

No. Parcels moving between EU member states are in a single market and owe nothing extra at internal borders. These rules only apply to goods entering the EU from outside it.