The €150 duty-free threshold ended on 1 July 2026. Since then every parcel entering the EU from outside pays a flat €3 customs duty per customs line — plus the €2 Union Handling Fee from 1 Nov 2026, national surcharges (France, Italy), and import VAT. Compute the real cost before you price or ship.
| Fee | Amount | Status |
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No. It ended on 1 July 2026. Every parcel up to €150 entering the EU from outside now pays a flat €3 customs duty per customs line (Council Regulation (EU) 2026/382), plus a €2 Union Handling Fee from 1 November 2026, plus import VAT.
For Germany: €3 duty + 19% VAT on (€30 + €3) = €6.27 — €9.27 total before the handling fee, €11.27 from 1 November 2026. Pick your country in the calculator above for exact figures.
Under DAP shipping terms the recipient pays at delivery; under DDP the seller prepays. If the seller is IOSS-registered, import VAT is collected at checkout, but the duty and handling fees are still due at the border.
A new EU-wide per-parcel customs processing fee agreed by the Council in December 2025, effective 1 November 2026. France (since March 2026) and Italy (since 2026) each add their own €2 national fee on top.