Since 1 July 2026 the EU charges a flat €3 customs duty per customs line on parcels up to €150 from outside the EU, plus the €2 Union Handling Fee from 1 November 2026. Luxembourg applies 17% import VAT on top.
| Example | Duty | Handling fees | Import VAT | Total extra |
|---|---|---|---|---|
| Parcel worth €20.00 | €3.00 duty | €2.00 fees | €3.91 VAT | €8.91 (+45%) |
| Parcel worth €50.00 | €3.00 duty | €2.00 fees | €9.01 VAT | €14.01 (+28%) |
| Parcel worth €100.00 | €3.00 duty | €2.00 fees | €17.51 VAT | €22.51 (+23%) |
| Parcel worth €150.00 | €3.00 duty | €2.00 fees | €26.01 VAT | €31.01 (+21%) |
Every figure computed by the EU landed-cost engine — rule data reviewed 2026-10-31.
Calculate your exact parcel →The EUR3 duty is charged per customs line. A parcel with three different product types declared separately pays 3 x EUR3; grouping same-type items into one line pays it once.
| Declaration of a mixed parcel | Duty |
|---|---|
| 3 product types merged into 1 customs line | €3.00 |
| 3 product types declared as 3 lines | €9.00 |
Aggregating saves €6.00 per mixed parcel.
| Charge | Rate | Status |
|---|---|---|
| EU flat customs duty (transitional) Council Regulation (EU) 2026/382 — flat duty per item/customs line on consignments <= EUR150, transitional regime until 1 July 2028 | €3.00 / line | in force – ends 2028-06-30 |
| EU Union Handling Fee EU customs reform (UCC package) — EUR2 Union Handling Fee per small parcel, agreed by Council Dec 2025, effective 1 Nov 2026 | €2.00 / parcel | starts 2026-11-01 |
| Import VAT Standard rate, member state of destination | 17% | on value + duty |
Yes. The €150 duty-free threshold ended on 1 July 2026. Expect €3 per customs line + the €2 handling fee (from 1 Nov 2026) + 17% VAT on value + duty.
Under DAP shipping terms the recipient pays at delivery; under DDP the seller prepays. With IOSS, VAT is collected at checkout but the duty and fees are still due at the border.