Free tool
Customs calculator
Enter the goods value, category and origin country. Instantly see the total cost including duty and VAT — no surprises at collection.
How it works
EU import rules in a nutshell
Goods up to €150: €3 duty per item + VAT
Since 1 July 2026, consignments from non-EU sellers where the goods (excluding shipping) are worth up to €150 attract a flat €3 customs duty per item, regardless of whether the seller uses IOSS. An item is goods of the same type: 5 identical T-shirts count once, a T-shirt and a watch twice. VAT (21%) applies from the first euro on goods, shipping and duty. The rule is temporary until 1 July 2028.
Goods above €150: duty at the tariff rate + VAT
Above €150, duty is charged at the rate for the goods category and HS code (typically 0–12%). VAT is then calculated on a larger base: goods + shipping + duty. Formula: VAT base = customs value + duty; VAT = base × 21%.
Customs clearance fees
Carriers and postal operators charge a fee for customs clearance: couriers (DHL, UPS) typically €15–25 per shipment. A Union handling fee per item is also expected from autumn 2026 (amount not yet set). The calculator does not include these fees. For the background, see our article on the end of EU de minimis.
FAQ
Frequently asked questions
From what value is customs duty charged when importing into the EU? expand_more
Since 1 July 2026, duty is charged on practically all goods from outside the EU. Consignments from non-EU sellers where the goods (excluding shipping) are worth up to €150 attract a flat €3 duty per item; above €150 the normal tariff rate for the type of goods applies. VAT has applied from the first euro since July 2021, when the €22 exemption was abolished.
How much VAT will I pay on a parcel from the USA or China? expand_more
The standard VAT rate varies by EU country, typically 20–23%. VAT is calculated on the customs value (goods price + shipping) plus duty. Example: goods €100, shipping €20, two items → duty €6 → VAT = (€120 + €6) × 21% = €26.46. Above €150, duty is calculated at the tariff rate first and VAT is charged on the base including duty.
What is the duty rate for electronics from the USA? expand_more
Above €150, most consumer electronics (smartphones, laptops, tablets, headphones) are duty-free under the Information Technology Agreement (ITA), so you pay only VAT. For consignments up to €150, however, the flat €3 duty per item has applied since 1 July 2026, electronics included.
What is a customs clearance fee and how much does it cost? expand_more
A customs clearance fee is charged by the carrier or postal service for processing your shipment through customs. Couriers (DHL, UPS, FedEx) typically charge €15–25 per shipment. It is separate from duty and VAT. In addition, a Union handling fee per item has been proposed for autumn 2026; its amount has not yet been set.
Is duty charged on gifts? expand_more
Personal gifts (not commercial) are exempt up to €45 — below this value no duty or VAT is collected, provided the shipment is between private individuals (not from a trader). This exemption applies only to shipments labelled as "gift" with a declared value up to €45. Above €45 or for commercial shipments, standard rules apply.