The EU €3 customs duty on small parcels (2026)
Since July 2026 low-value parcels entering the EU are no longer duty-free. A flat duty applies per kind of item, on top of VAT, and some countries add their own fees. Here is how it adds up, with sources.
Last reviewed 2026-11-09 · built from the sourced knowledge base · Not legal, tax or customs advice.
Quick answer: Do I pay €3 on every parcel to the EU?
€3 per distinct tariff subheading in consignments up to €150, since 1 Jul 2026 (IOSS or postal). It is levied on the declarant, so with IOSS it is usually in the price.
EU-wide
- VAT is due on every import (IOSS at checkout up to €150, or at the border). Standard rates: DE 19%, FR 20%, NL 21%, IT 22%, IE 23%, ES 21%, BE 21%, RO 21%. Sources: taxation-customs.ec.europa.eu, europa.eu
- €3 duty per distinct tariff subheading in consignments up to €150 (5 T-shirts = €3; T-shirt + watch = €6), for IOSS or postal consignments. Above €150, normal duty rates. Sources: taxation-customs.ec.europa.eu, eur-lex.europa.eu
- Since 1 Nov 2026 a €2 Union handling fee applies per distinct customs item (two identical pens count as one item) at any parcel value, on top of the €3 duty. The seller or delivery company pays and may pass it on at checkout or on delivery. It is never refunded, even if the goods are faulty. Example: a €10 parcel with three different items is €9 duty + €6 fee = €15, plus VAT. Sources: eur-lex.europa.eu, revenue.ie, eurlexa.eu
- Product identifiers (merchant ID, manufacturer ID, and a standard barcode ID where one exists) have been mandatory on EU low-value distance-sales import declarations since 1 Nov 2026, with no delay. A missing identifier is a likely reason for a hold. This does not change the estimate. Sources: douane.nl, sede.agenciatributaria.gob.es
EU: IOSS
- For consignments up to €150, sellers registered for IOSS charge EU VAT at checkout. The €3 duty is levied on the declarant, so it is usually built into the price. Sources: taxation-customs.ec.europa.eu, taxation-customs.ec.europa.eu
- If you return goods, the IOSS VAT refund comes from the seller, not customs. Sources: taxation-customs.ec.europa.eu
France (FR)
- The national €2 per item 'taxe sur les petits colis' ran from 1 Mar 2026 and was abolished on 1 Jul 2026. Sources: douane.gouv.fr
Italy (IT)
- €2 per consignment up to €150 from outside the EU. Postponed to 1 Jan 2027 by Decreto-legge 23 ottobre 2026, n. 193 (Gazzetta Ufficiale n. 247, 23 Oct 2026; in force 24 Oct). Status possible: Article 30 of the 2027 Budget Bill (A.C. 3174) proposes repealing it before it applies. Conversion deadline for DL 193 is 22 Dec 2026. What this means for you: not charged on December 2026 arrivals. From January 2027 it is a possible extra €2 (not in the main estimate total). On a €25 order the EU €3 + €2 already apply; the Italian €2 would be additional only if the bill becomes law. It is not refunded on return. Check your checkout total and keep receipts. Sources: gazzettaufficiale.it, normattiva.it, documenti.camera.it
Romania (RO)
- 25 lei per non-EU parcel under €150 since 1 Jan 2026; stacks with the €3 duty; the government rejected repeal in Sep 2026. Sources: deloitte.com, business24.ro
Germany (DE)
- Deutsche Post / DHL Paket adds a €7.50 advance fee when import charges arise. Sources: dhl.de