The new EU parcel fees changed the math for all three shipping models. Here is the same order under each.
The same order, three ways
Scenario (€50 parcel, Germany)
At checkout
At border
Total extra
DAP, no IOSS (consumer pays everything at delivery)
€0.00
€15.07
€15.07
DDP + IOSS (seller collects VAT, prepays the rest)
€10.07
€5.00
€15.07
How to choose
DAP (delivered at place) — cheapest to operate, but your customer gets a surprise bill at the door. Expect refused parcels and support tickets. If you use DAP, show an estimated fee at checkout.
DDP (delivered duty paid) — you prepay everything. Best conversion, but you must price duty, fees and VAT into your margin. For a €50 order to Germany that is roughly €15.07 extra cost.
IOSS — you collect import VAT at checkout and remit monthly; the parcel clears without a VAT bill at the border. But note: IOSS covers VAT only — the €3 duty and €2 handling fee are still due, paid either by you (DDP-style) or the customer (DAP-style).
The aggregation lever
Whatever model you pick, the duty itself is €3 per customs line. Merging same-type items into one declaration line turns €9 into €3 on a three-item mixed parcel — a €6.00 saving per order with no legal risk. Ask your carrier or forwarder whether they aggregate lines.