Free tool · Updated September 2026
EU de minimis calculator
Since 1 July 2026 the EU charges a flat €3 customs duty per item on consignments up to €150 from Temu, AliExpress, Shein and other non-EU sellers. Enter your order to compare the old rule, the current one and the normal rates expected from 2028.
Enter your order details
Items = different product types. 5 identical T-shirts are 1 item; a T-shirt and a watch are 2.
Until 30 June 2026
duty-free up to €150
Since 1 July 2026
€3 × 3 items
From 1 July 2028 (expected)
12.0% rate
Since 1 July 2026 this order costs €10.89 more than under the old €150 rule.
3 × €3 = €9.00 duty, and VAT is charged on the larger base (goods + shipping + duty).
⚠️ Estimates. The flat €3 duty per item applies to distance sales from non-EU sellers (whether or not they use IOSS) from 1 July 2026 until 1 July 2028; the €150 limit refers to the value of the goods excluding shipping. Duty rates are typical rates from the EU Common Customs Tariff; the 2028 column assumes normal rates apply as announced. Not included: preferential origin, carrier clearance charges and the proposed Union handling fee (autumn 2026, amount not yet set).
What has changed
The €150 rule — before, now and from 2028
Until 30 June 2026: duty-free up to €150
Goods from outside the EU in consignments worth up to €150 were exempt from customs duty; only VAT applied, from the first euro since July 2021. An €80 clothing order with €8 shipping: €0 duty and €18.48 VAT at 21%.
Since 1 July 2026: €3 per item
Consignments up to €150 now attract a flat €3 customs duty per item. The same order with three different items: €9 duty, then 21% VAT on (€80 + €8 + €9) = €20.37. The extra cost is €29.37 instead of €18.48, a difference of +€10.89.
From 1 July 2028: normal rates (expected)
The flat duty is temporary. Once the EU Customs Data Hub goes live, low-value consignments are due to be charged normal rates by type of goods: at 12%, that clothing order would attract €10.56 duty and €20.70 VAT. The background is covered in our article on the end of EU de minimis.
Practical advice
What does this mean for you?
Individual shoppers
Cheap orders from Temu, Shein or AliExpress now carry €3 of duty for every different product type, with VAT charged on top. Varied baskets of small items add up fastest, and splitting an order into several parcels no longer helps: each consignment is charged separately.
E-commerce businesses
If you sell to EU consumers from outside the EU, the €3 duty is due per item on every consignment up to €150, whether or not you use IOSS. Stock already cleared into an EU warehouse is not charged again when you ship it to customers.
Cross-border shippers
Declare goods accurately, line by line. The duty is counted per item, so vague or merged descriptions cause problems at clearance, and undervaluing goods to stay under €150 is customs fraud.
Electronics buyers
Phones, laptops and tablets still carry 0% duty above €150 under the Information Technology Agreement. In consignments up to €150, however, the flat €3 per item applies to electronics as well.
FAQ
Frequently asked questions
What was the EU de minimis threshold? expand_more
Until 30 June 2026, goods from outside the EU in consignments worth up to €150 were exempt from customs duty. VAT has applied from the first euro since July 2021, when the €22 VAT exemption was abolished. The €150 duty exemption was removed on 1 July 2026.
How is the €3 duty calculated? expand_more
It is charged per item, not per parcel or per unit. An item is one or more goods sharing the same tariff classification, description and, where applicable, origin. The European Commission gives two examples: five identical T-shirts attract €3, and three T-shirts and a watch attract €6. The €150 limit refers to the value of the goods themselves, excluding shipping and insurance shown separately on the invoice.
When did the change take effect and how long will it last? expand_more
The Council of the EU agreed on 12 December 2025 to levy customs duty on small parcels, and the flat €3 duty has applied since 1 July 2026, regardless of whether the seller uses IOSS. It is temporary: from 1 July 2028, when the EU Customs Data Hub is due to go live, low-value consignments will be charged normal duty rates by type of goods.
Does this affect Amazon.com orders from the USA? expand_more
Yes, if the goods are shipped to you directly from outside the EU as a distance sale. However, Amazon often ships EU orders from EU warehouses (via Amazon.de, .fr, .es, etc.) — goods already cleared into the EU are not charged the duty again. The change affects shipments physically crossing the EU external border.
Is there a handling fee as well? expand_more
A separate Union handling fee has been proposed for autumn 2026. It is a fee rather than a customs duty, and its amount had not been set at the time of writing. It is also separate from the clearance charges that carriers and postal operators bill for handling your customs paperwork.