Short answers, important limits
EU parcel import charges: frequently asked questions
The most common questions about the temporary €3 duty, destination VAT and what may happen before delivery.
Is the €3 charge per parcel?
Not necessarily. It is €3 per customs declaration item. One item can contain several physical goods sharing the relevant classification, description and—where required—origin.
Do five identical items cost €15 in duty?
Not when they share one declaration item. The Commission’s simple example shows five T-shirts producing one €3 duty amount.
Will every EU consumer personally pay €3?
No. The declarant initially owes the customs debt. A seller, marketplace, carrier or representative may be involved, and the commercial arrangement determines whether the cost is included, passed on, requested before delivery or absorbed.
Does IOSS remove the €3 duty?
No. Correct IOSS use can prevent import VAT being charged again, but the temporary customs duty can still apply.
What if I cannot tell whether VAT was collected?
Choose “I’m not sure.” The calculator displays one scenario with VAT treated as paid and a second with import VAT estimated.
Does shipping count toward the €150 threshold?
Separately indicated transport and insurance are excluded from intrinsic value. Costs included in the price and not separately indicated can be treated differently under the official definition.
Why is shipping still in the VAT calculation?
The scope threshold and VAT taxable amount use different rules. Import VAT can include transport, insurance, customs duty and supplementary costs up to the destination.
Are parcels worth exactly €150 included?
Yes. The legal wording says intrinsic value that does not exceed €150. A value of €150.01 is above the ceiling.
What happens above €150?
The flat calculator stops. Normal product-specific customs tariffs, customs valuation, origin evidence and declaration requirements can apply.
Is every parcel from Great Britain duty-free under the trade agreement?
No. Goods must satisfy the EU–UK origin rules and the claim must follow the required procedure. Dispatch from Britain is not proof of UK preferential origin.
Does this cover Northern Ireland?
Not fully. Northern Ireland has distinct customs and VAT arrangements for goods. The Great Britain guide covers England, Scotland and Wales.
Why is there no automatic postal fee?
Carrier and postal administration fees vary by operator, service and date. Enter a known current amount manually instead of relying on a country or marketplace assumption.
Is the proposed Union handling fee included?
No. The European Commission described its amount and application date as still to be determined when the rules were checked. It is separate from the temporary €3 customs duty.
Can I use a reduced VAT rate?
Yes, but only after verifying the product’s destination-country treatment. Use the manual override, and calculate products separately when a basket contains different VAT treatments.
Does the calculator send my parcel value anywhere?
No. The calculation runs in your browser. Optional GA4 support records only named, privacy-safe events after affirmative consent and never sends calculation values or share URLs.