Customs and VAT: Importing from the USA to Europe — 2026 Guide

Importing goods from the USA to Europe involves two separate systems: the US customs rules for outbound shipments, and the EU customs rules for imports. Most confusion comes from mixing them up — or from outdated information about the former €22 VAT exemption, which no longer exists.

The two directions — and why they have different rules

Sending from Europe to the USA (e.g. posting a gift to the US): US rules apply. The US de minimis exemption (Section 321), which used to let shipments worth up to $800 enter duty-free, has been suspended for all countries since 29 August 2025. Practically every parcel into the US is now dutiable regardless of value — see our guide to shipping a parcel to the USA in 2026.

Importing from the USA to Europe (e.g. buying on Amazon.com and shipping home): EU rules apply. VAT from €0; customs duty at category rates above €150 and, since 1 July 2026, a flat €3 per item on online purchases in consignments up to €150. This is the direction most European buyers need to understand.

EU rules for US imports: VAT and duty

VAT — applies from the first euro

Since 1 July 2021, there is no minimum VAT threshold for imports into the EU. Every shipment, regardless of value, attracts import VAT at your country’s standard rate:

VAT is calculated on the customs value — the declared goods value plus shipping and insurance (CIF) — plus any customs duty. Not just the item price.

Customs duty — €3 per item up to €150, category rates above

Until 30 June 2026, consignments worth up to €150 were exempt from customs duty. That exemption has been abolished. Since 1 July 2026, online purchases from US sellers in consignments up to €150 attract a temporary flat customs duty of €3 per item, regardless of how VAT is collected:

• An item is not a unit. Goods sharing the same tariff classification, description and, where applicable, origin count as one item. Five identical T-shirts attract €3; three T-shirts and a watch attract €6.
• The €150 refers to the goods. It is the price of the goods, excluding shipping and insurance where these are shown separately on the invoice.
• It is temporary. The flat duty is due to apply until 1 July 2028, after which normal duty rates by type of goods will apply to low-value consignments too.

Consignments above €150 attract customs duty as before, at a rate depending on the goods category (HS code):

Electronics are the most common US imports — and above €150 they attract 0% EU customs duty (though VAT still applies). Footwear and clothing are among the most expensive categories, at up to 17% and 12% respectively.

Worked examples

The rows up to €150 assume a single item (one tariff classification) bought online from a US seller, so each attracts the €3 flat duty that has applied since 1 July 2026. Shipping does not count towards the €150 limit, which is why the €120 trainers stay below it even with €40 shipping. Above €150, duty is charged on the customs value (goods plus shipping). VAT is charged on goods, shipping and duty together.

The carrier handling fee (€15–30) is often the biggest cost on low-value items. On a €30 T-shirt, the €15 handling fee roughly equals the duty and VAT combined.

What happens at EU customs

All parcels entering the EU from the USA go through customs clearance. The process works as follows:

1. Carrier submits customs data — express carriers (DHL, UPS, FedEx) file an electronic import declaration on your behalf using the CN23 information and proforma invoice.
2. Customs assesses the charges — VAT, any applicable duty, and the carrier’s handling fee are calculated.
3. Carrier contacts you for payment — usually via email or SMS with a payment link. You pay before delivery or on delivery (depending on carrier).
4. Parcel is released and delivered — typically within 1–3 days of customs notification.

If you ignore the customs payment notification, the parcel is held for 5–15 days (varies by carrier and country), then returned to the sender. Act within 24–48 hours.

Reshipping via Shipito — the cost-effective approach

The biggest friction for European buyers on US sites is not customs — it is shipping cost. Direct shipping from the US to Europe costs $40–120 for a typical parcel. And many US retailers simply don’t offer international shipping.

The solution is a reshipping service:

1. Register at Shipito (free) and get a US delivery address. A free account uses Shipito’s California warehouse, where US sales tax is charged; Premium membership ($10 a month or $60 a year) gives you a default address in Oregon, which has no sales tax.
2. Shop on Amazon.com, eBay, Best Buy, or any US retailer — enter your Shipito address as the delivery address. Most US shops deliver domestically for free or low cost.
3. When your purchases arrive at Shipito’s warehouse, they notify you. You can consolidate multiple purchases into one package.
4. Request international forwarding to your European address. Shipito compares multiple carriers and typically costs 30–50% less than direct US shipping.

EU customs rules still apply to reshipped packages: import VAT is due from the first euro, and above €150 customs duty applies at normal rates. Up to €150, expect that the €3-per-item flat duty may apply — goods bought from a US store, delivered to a US address and forwarded by Shipito on your instructions may not meet the definition of a distance sale, so treatment can differ from a direct online purchase (see what changed on 1 July 2026). The saving is on shipping cost, not on taxes.

Gifts — do not rely on an exemption

A common misconception: marking a parcel as “gift” does not reduce EU charges on something that was bought. Purchases, including items ordered online and labelled as a gift, are taxed like any other import, as described above.

Genuine gifts are treated differently. A non-commercial consignment sent by a private individual outside the EU to a private individual in the EU is relieved from customs duty (Council Regulation (EC) No 1186/2009, Article 25) and from import VAT (Council Directive 2006/79/EC) if its value does not exceed €45. It must be occasional, intended for the recipient’s personal or family use and sent without payment of any kind; quantity limits apply to tobacco, alcohol and perfume.

Summary

For US-to-EU imports: expect VAT (20–25%) on everything, customs duty (0–17%) on goods above €150 and, since 1 July 2026, a flat €3 per item on online purchases in consignments up to €150. Electronics carry 0% duty — the most buyer-friendly category. Always complete CN23 with accurate values and English descriptions. For frequent US purchases, Shipito reduces shipping costs by 30–50% through consolidation. The carrier handling fee (€15–30) is a fixed cost regardless of parcel value — factor it in for low-value items.