How it works
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 - consignments ≤ €150 from distance sales (IOSS and non-IOSS alike) are subject to a flat duty of €3 per goods item determined by tariff classification. 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, qualifying distance-sale consignments from outside the EU up to €150 are subject to a temporary €3 duty per goods item determined by tariff classification, regardless of the VAT scheme.
When to use
Good practice
From 01.07.2026 (Council Regulation (EU) 2026/382), distance-sale consignments from outside the EU with an intrinsic value up to €150 are subject to a temporary €3 duty per goods item as determined by tariff classification, regardless of whether VAT uses IOSS, special arrangements or standard VAT. This means 5 identical T-shirts incur €3 total (one item); a T-shirt and a watch incur €6 (two items), not €3 for every physical piece. The exception covers goods benefiting from preferential trade or Customs Union measures when VAT was not collected through IOSS and the goods are declared in H1. The temporary rate applies until 01.07.2028.
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. IOSS does not determine customs-duty eligibility: from 01.07.2026, the temporary €3 duty applies to qualifying distance-sale consignments up to €150 regardless of the VAT scheme.
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 temporary €3 duty per goods item determined by tariff classification applies to qualifying distance-sale consignments up to €150 regardless of the VAT scheme.
Example
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 |
Legal basis
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 - consignments ≤ €150 from distance sales (IOSS and non-IOSS alike) are subject to a flat duty of €3 per goods item determined by tariff classification. The temporary rule applies through 1 July 2028; this description does not predict the rules after that date. Alcohol, tobacco, and perfume products are excluded from both regimes.
Separate relief regime for consignments sent by a private individual in a third country to another private individual in the EU. Threshold: €45 per consignment (Art. 26). Conditions: occasional and non-commercial nature (Art. 25). Quantitative limits (Art. 27): tobacco (50 cigarettes / 25 cigarillos / 10 cigars / 50 g smoking tobacco), alcohol (1 L spirits >22% OR 1 L spirits ≤22%/sparkling OR 2 L still wine), perfumes (50 g + 0.25 L toilet water). Coffee and tea have a separate basis (Art. 52 of the Polish VAT Act / Dir. 2006/79/EC, not Art. 27): coffee 500 g (extract 200 g), tea 100 g (extract 40 g). The gift consignment regime is NOT IOSS - distinct legal pathway; commercial sales labelled as 'gift' constitute customs fraud.
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, qualifying distance-sale consignments up to €150 are subject to a temporary €3 duty per goods item determined by tariff classification regardless of the VAT scheme. IOSS continues to govern VAT collection.
Online marketplaces (Amazon, AliExpress, Temu, eBay) are deemed VAT supplier for: (a) distance sales of goods imported from third countries in consignments ≤ €150 (Art. 14a(1)), (b) intra-EU B2C supplies by sellers not established in the EU (Art. 14a(2)). Provision added by Directive (EU) 2017/2455, in force from 1 July 2021. The marketplace is liable for collecting and remitting VAT instead of the third-country seller. From 1 July 2026, Art. 14a continues to apply - marketplaces remain responsible for VAT despite the abolition of the customs de minimis exemption.
Defines customs value, duty assessment, and procedures for goods imported via postal and express consignments.
FAQ
Disclaimer: This is guidance, not legal or tax advice. Actual duties are set by customs authorities based on the declaration. Rates and interpretations change - for specific cases, ask a customs broker or tax advisor.
As of: July 2026