Estimation of customs and tax surcharges for packages from foreign stores (outside the EU)
Provide the product price, shipping cost, and currency. Specify whether the seller charged VAT via the IOSS (Import One-Stop Shop) scheme.
Until 30.06.2026, parcels with an intrinsic value up to €150 are exempt from customs duty. From 01.07.2026 (Reg. EU 2026/382), the de minimis exemption is abolished — IOSS consignments ≤ €150 are subject to a flat duty of €3 per tariff sub-heading. The calculator checks this automatically.
For parcels above €150, customs duty is applied based on the product type (TARIC rates). Import VAT is always due (unless IOSS VAT was already collected by the seller). From 01.07.2026, even parcels ≤ €150 are subject to a flat €3 duty per tariff sub-heading.
Until 30.06.2026, shipping and insurance costs are excluded when checking the €150 duty-free threshold. NOTE: From 01.07.2026 (Reg. EU 2026/382), the €150 de minimis exemption is abolished. IOSS consignments ≤ €150 will be subject to a flat duty of €3 per tariff sub-heading in the parcel. From ~01.07.2028, full ad valorem duties apply via the EU Customs Data Hub.
If the seller collected VAT at checkout via the IOSS scheme, you should not be charged VAT again at import. Make sure the IOSS number appears on the shipping label. From 01.07.2026, IOSS consignments ≤ €150 will also be subject to a flat €3 customs duty per tariff sub-heading (VAT remains handled by IOSS).
Some sellers split orders into multiple packages to stay under thresholds. Customs may combine the parcels if they were ordered together. From 01.07.2026, splitting orders to avoid the €150 threshold becomes less relevant as the de minimis exemption is abolished — a flat €3 duty per tariff sub-heading applies to all IOSS consignments ≤ €150.
You buy a drone from a Chinese online store. Product price: €180. Shipping: €15. No IOSS. The drone is classified under HS 8806 (duty rate: 0%).
| Product price | €180.00 |
| Shipping | €15.00 |
| Customs value | €195.00 |
| Intrinsic value (goods only) | €180.00 |
| Duty threshold exceeded? | Yes (€180 > €150) |
| Customs duty (0% for drones) | €0.00 |
| VAT base (customs value + duty) | €195.00 |
| Import VAT (23%) | €44.85 |
| Total cost | €239.85 |
Consignments with an intrinsic value not exceeding €150 are exempt from customs duty until 30.06.2026. From 01.07.2026 (Reg. EU 2026/382), the de minimis exemption is abolished — IOSS consignments ≤ €150 are subject to a flat duty of €3 per tariff sub-heading. From ~01.07.2028, full ad valorem duties apply via the EU Customs Data Hub. Alcohol, tobacco, and perfume products are excluded from both regimes.
Online sellers and marketplaces can register for IOSS to collect VAT at the point of sale for parcels up to €150, simplifying customs clearance and avoiding double taxation. From 01.07.2026, IOSS consignments ≤ €150 are subject to a flat €3 customs duty per tariff sub-heading (Reg. EU 2026/382). VAT continues to be handled through IOSS.
Defines customs value, duty assessment, and procedures for goods imported via postal and express consignments.