Primary authorities only
Official source register
Every material calculator rule is linked to European Commission, EUR-Lex, Council or other official material. Last verified 24 July 2026.
Guidance and legal text on the temporary flat fee on low-value imports
Public overview, dates, scope, examples, declarant and proposed handling fee
- Effective date
- 2026-07-01
- Last verified
- 2026-07-24
- Supports
- €3 temporary customs duty; Per-item/classification examples; Distance-sale overview; Union handling fee remains separate and proposed
Importation and exportation of low-value consignments — EUR 3 guidance
Detailed customs implementation guidance, version 2 June 2026
- Effective date
- 2026-07-01
- Last verified
- 2026-07-24
- Supports
- Intrinsic-value definition; Item/declaration-line definition; IOSS and non-IOSS procedures; Preferential-treatment limitations; Declarant responsibility
Council Regulation (EU) 2026/382
Binding legal basis eliminating the threshold-based relief and creating the temporary duty
- Effective date
- 2026-07-01
- Last verified
- 2026-07-24
- Supports
- €3 per item; €150 intrinsic-value ceiling; 1 July 2026 to 1 July 2028
Council gives final green light to new customs duty rules for small parcels
Legislative adoption summary
- Effective date
- 2026-07-01
- Last verified
- 2026-07-24
- Supports
- Adoption and policy context
VAT One Stop Shop
IOSS and cross-border e-commerce VAT
- Effective date
- 2021-07-01
- Last verified
- 2026-07-24
- Supports
- VAT collected at checkout through IOSS; Marketplace deemed-supplier context
Value added tax — Access2Markets
Import VAT taxable amount
- Effective date
- Not stated on the source page
- Last verified
- 2026-07-24
- Supports
- VAT base includes customs value, customs duties and supplementary destination costs; Transport and insurance treatment
VAT rules and rates: standard, special and reduced rates
Current standard VAT rates for all 27 Member States
- Effective date
- Not stated on the source page
- Last verified
- 2026-07-24
- Supports
- Default standard VAT rates
VAT territorial scope
EU customs, VAT and excise territorial exclusions
- Effective date
- Not stated on the source page
- Last verified
- 2026-07-24
- Supports
- Special territory warnings; Northern Ireland distinction
Goods bought online — EU Customs Union facts and figures
Low-value e-commerce import statistics
- Effective date
- 2025-12-31
- Last verified
- 2026-07-24
- Supports
- 2025 low-value consignment volume and share
Preferential rules of origin
Conditions and proof needed for preferential tariff treatment
- Effective date
- Not stated on the source page
- Last verified
- 2026-07-24
- Supports
- Preferential origin requires evidence and product-specific conditions
EU–UK: a new relationship
Great Britain customs status, TCA origin and Northern Ireland
- Effective date
- 2021-01-01
- Last verified
- 2026-07-24
- Supports
- Great Britain as non-EU for customs; UK origin conditions; Northern Ireland distinction
Access2Markets — My Trade Assistant
Product-specific tariffs, taxes, procedures and origin tools
- Effective date
- Not stated on the source page
- Last verified
- 2026-07-24
- Supports
- Route for parcels over €150 and complex tariff cases