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VAT is not included. It depends on the member state and on the VAT scheme used (IOSS, special arrangements or standard import), which the €3 duty does not change.
The rules (from official sources)
| Rule | Value | Source |
|---|---|---|
| Temporary customs duty | €3 per item, consignments with intrinsic value up to €150, 1 July 2026 to 1 July 2028 | Reg. (EU) 2026/382 |
| Union handling fee | €2 per item, fixed (not a % of value); also applies to distance sales above €150; not temporary | Commission guidance, 5 Oct 2026 |
| Handling fee start | Expected 1 November 2026 (tenth day after the delegated act C(2026)6694, under scrutiny, enters into force) | EU Customs Reform page |
| Who declares and pays | Seller, importer, IOSS holder or their representative; consumer only in residual cases | Commission, 8 Jun 2026 |
How items are counted, by product type
The EU defines an item as goods in one consignment that share the same tariff classification, description and, where declared, origin. Because of how customs IT works, the duty and the fee are charged per declaration line, whatever the quantity on that line. Grouping different lines under one code is not allowed where the €3 duty applies.
Clothing
Five identical T-shirts are one item: €3. Three T-shirts plus a watch are two items: €6 (European Commission example). The level of detail matters: in a Commission guidance example, three women's suits (artificial fibre, wool, other) count as one item when declared at 6-digit level (H7, code 6104 19), but as three items (€9 plus three handling fees) on a full H1 declaration with 10-digit codes.
Mixed orders from Temu, Shein or AliExpress-style shops
Different product types in one basket normally have different tariff codes. If a phone case, a cable and a T-shirt are classified under three codes, that is three items, €9 duty plus €6 handling fee once the fee applies. Check the actual classification of each product.
Perfume, alcohol and tobacco
These were excluded from the old €150 relief. The guidance confirms the €3 duty now applies to them too, alongside any excise rules.
Orders over €150
No flat €3 duty: normal duty rates apply. Use the landed cost calculator and our EU cosmetic bottles example for a full duty-plus-VAT calculation.
FAQ
How much is the EU €3 customs duty?
€3 per item in a consignment with an intrinsic value of €150 or less, sold as a distance sale from outside the EU. It applies from 1 July 2026 until 1 July 2028 (Council Regulation (EU) 2026/382).
What counts as one item?
Goods in the consignment that share the same tariff classification, description and, where declared, origin. Five identical T-shirts are one item (€3). Three T-shirts and a watch are two items (€6). Example from the European Commission.
What is the EU handling fee on parcels?
A Union handling fee of €2 per item, per the Commission guidance version of 5 October 2026. It is expected to apply from 1 November 2026, once the delegated act (C(2026)6694, under scrutiny) takes effect. Unlike the €3 duty it is not temporary and also applies to distance-sale consignments above €150.
Who pays the €3 duty?
The declarant: the seller, the IOSS holder, the platform or their representative. Only in residual cases the consumer. The seller may pass the cost on in the price.
What happens after 1 July 2028?
The flat duty ends and normal customs duty rates apply to distance-sale goods whatever their value, once the EU Customs Data Hub is running. The Commission must assess by 1 December 2027 whether that date is realistic and may propose an extension.
Shipping in bulk instead? Work out duty, VAT and freight per unit for a container or air freight order.
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