European Union
€3 per item type since 1 Jul 2026, VAT from the first euro, a confirmed €2 handling fee from 1 Nov 2026, and national extras.
Last reviewed 9 Nov 2026 · knowledge base v2026.11.12-r3 · Not legal, tax or customs advice.
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
Germany (DE)
- Deutsche Post / DHL Paket adds a €7.50 advance fee when import charges arise. Sources: dhl.de
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. Possible Sources: gazzettaufficiale.it, normattiva.it, documenti.camera.it
Netherlands (NL)
Ireland (IE)
- 23% standard VAT. The €2 Union handling fee applies here too from 1 Nov 2026 and is never refunded. Refunds of other charges go through Revenue's claim route. Sources: europa.eu, revenue.ie, revenue.ie
Spain (ES)
- 21% standard VAT. No national parcel fee or post handling fee was verified. Unconfirmed Sources: europa.eu
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
Carrier clearance notes
- From 1 November 2026 DHL discontinued consolidated (bulk) customs clearance for B2C shipments into the EU; every shipment is cleared individually. What this means for you: each parcel is processed on its own, which can add a short delay if data is incomplete, but the charges themselves do not change. Keep the tracking number and product details. Sources: dhl.com