Free tool · Updated April 2026
EU de minimis calculator
The EU plans to remove the €150 customs duty exemption on imports from Temu, AliExpress, Shein and other non-EU platforms. Enter your order details to see how much more you would pay.
Enter your order details
Current rules (2024–2025)
Proposed new rules
This order would cost €11.62 more under the new rules.
Duty of 12.0% on goods value (€80.00) = €9.60. VAT is then calculated on the larger base (goods + shipping + duty).
⚠️ Estimates based on standard EU import rules 2026. VAT rate used: 21% (standard EU average — your country may differ: e.g. 23% in Ireland/Hungary, 19% in Germany). Duty rates from EU Common Customs Tariff. Electronics duty rate 0% under ITA. Reform timeline uncertain — legislation under EU Council review.
What is changing
The €150 rule — current vs. proposed
Current rules: duty-free below €150, VAT from €1
Goods from outside the EU are exempt from customs duty if the total declared value is below €150. VAT (typically 20–23%) applies from the very first euro — the €22 VAT exemption was removed in July 2021. A €80 clothing order from Temu today: 0% duty, ~€17 VAT. Total extra cost: ~€17.
Proposed: duty from €1, same as VAT
Under the reform, duty applies from the first euro — like VAT already does. That same €80 clothing order: 12% duty on €80 = €9.60, then 21% VAT on (€80 + €8 shipping + €9.60 duty) = €20.72. Total extra cost: ~€30 vs. ~€17 today. Difference: +€13.
Timeline: not confirmed yet
The European Commission proposed the reform; as of April 2026 the legislation is in EU Council review. A phased implementation or an initial threshold reduction (e.g. to €50) is more likely than an immediate full removal. The change will be announced on the European Commission customs page.
Practical advice
What does this mean for you?
Individual shoppers
Clothing, accessories, and home goods from Temu, Shein, or AliExpress will get more expensive — expect 10–20% higher total cost. Electronics are largely unaffected (0% duty under ITA). If you regularly order sub-€150 fashion items, the change will be noticeable.
E-commerce businesses
If you dropship from Chinese suppliers or import stock under €150, your landed cost will increase. Factor duty into your margin calculations now. IOSS registration becomes even more important for managing VAT compliance at scale.
Cross-border shippers
If you ship parcels into the EU from outside (gifts, personal exports), declare goods accurately. Undervaluing to avoid duty is customs fraud regardless of whether the threshold applies — and enforcement is being tightened alongside this reform.
Electronics buyers
Buying a phone, laptop, or tablet from a US or Japanese retailer? Duty is 0% under the Information Technology Agreement — this reform does not change that. You still pay VAT on import, but no additional duty from the de minimis reform.
FAQ
Frequently asked questions
What is the EU de minimis threshold? expand_more
The EU de minimis threshold is currently €150 — goods imported from outside the EU with a declared value below €150 are exempt from customs duty. Note: VAT already applies from €1 since July 2021 (the €22 VAT exemption was abolished). The proposed 2026 reform aims to remove the €150 duty threshold entirely, so duty would apply from the first euro of declared value.
Which products would be most affected by the change? expand_more
Clothing (12% duty), footwear (17%), and home goods are most affected. Electronics are largely exempt from duty under the WTO Information Technology Agreement — smartphones, laptops, and tablets stay at 0% duty regardless of value. Fast-fashion purchases from Temu and Shein (mostly clothing and accessories) face the highest increase.
When does the €150 threshold removal take effect? expand_more
The exact date is not confirmed as of April 2026. The European Commission proposed the reform and it is currently in the legislative process within the EU Council. Most analysts expect a phased implementation or partial reform rather than an immediate full removal. Keep an eye on the European Commission customs reform page for official updates.
Does this affect Amazon.com orders from the USA? expand_more
Yes, if you order from Amazon.com (US), Amazon.ca, or other non-EU Amazon marketplaces and the goods are shipped directly from the USA. However, Amazon often ships EU orders from EU warehouses (via Amazon.de, .fr, .es, etc.) — in that case no customs apply since the goods are already inside the EU. The change specifically affects shipments physically crossing the EU external border.
Are gifts still exempt? expand_more
The personal gift exemption (up to €45) is separate from the de minimis threshold and is not proposed to be removed. Genuine personal gifts (not commercial) between private individuals up to €45 would remain duty and VAT free. Above €45, standard rules apply regardless of whether the shipment is labelled as a gift.