Everyday
Low-value parcel import cost estimate
Estimate import VAT and EU charges for an online order up to €150 from outside the EU.
- For tax year 2026
- Rules last checked 24 October 2026
- Takes about 2 minutes
Estimated import-related charges
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How the estimate works
From 1 July 2026, a temporary €3 customs duty applies per eligible tariff line in parcels up to €150. From 1 November 2026, a €2 Union handling fee per item also applies.
These charges are generally payable by the seller, distance-sales importer or declarant, not directly by the consumer. A seller may include them in the price.
For consignments with intrinsic value up to €150, the duty is calculated per distinct customs tariff line, not per unit. Five identical T-shirts grouped on one line count as one line; a T-shirt and a watch count as two.
Import VAT uses the Greek rate for the goods. If it was correctly collected through IOSS at checkout, it should not be collected again at import. If it was not paid, the estimate includes goods, shipping, customs duty and the handling fee in the taxable base.
Postal and courier brokerage fees are commercial charges and vary by carrier. Enter a known amount to include it.
Sources
- Guidance on the €3 customs duty and Union handling feeEuropean Commission, Directorate-General for Taxation and Customs Union
- Regulation (EU) 2026/382 — €3 duty on low-value itemsCouncil of the European Union
- Regulation (EU) 2026/2108 — Union handling feeEuropean Parliament and Council of the European Union
- E-commerce — VAT, IOSS and carrier chargesΑνεξάρτητη Αρχή Δημοσίων Εσόδων / Independent Authority for Public Revenue
- Directive 2006/112/EC — VAT taxable amountCouncil of the European Union
Frequently asked questions
Does the consumer pay the €3 and €2 charges?
The seller/distance-sales importer or declarant is generally liable, not the consumer. The seller may pass the cost into the purchase price.
What is IOSS?
It lets a seller or marketplace collect VAT at checkout for eligible consignments up to €150. When used correctly, VAT is not charged again at customs.
Does this include a courier fee?
Only if you enter one. Brokerage fees are commercial charges set by each courier or postal operator; there is no single government tariff.