EU import charges for a kitchen gadget parcel (€29.99 example) sent to Portugal: €3 flat duty per customs line, €2 Union Handling Fee from Nov 2026, 23% VAT — and how much a seller must add to the price.
| Example | Duty | Handling fees | Import VAT | Total extra |
|---|---|---|---|---|
| Parcel worth €20.00 | €3.00 duty | €2.00 fees | €5.29 VAT | €10.29 (+51%) |
| Parcel worth €50.00 | €3.00 duty | €2.00 fees | €12.19 VAT | €17.19 (+34%) |
| Parcel worth €100.00 | €3.00 duty | €2.00 fees | €23.69 VAT | €28.69 (+29%) |
| Parcel worth €150.00 | €3.00 duty | €2.00 fees | €35.19 VAT | €40.19 (+27%) |
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 | 23% | on value + duty |
A kitchen gadget priced at €29.99 to a customer in Portugal carries roughly €12.59 in duty, fees and VAT. Sellers shipping DDP should fold this into the listed price; sellers shipping DAP should warn buyers to avoid refused parcels.