EU €3 duty on parcels under €150: how it works (2026)
Since 1 July 2026, EU parcels of €150 or less pay a temporary €3 duty per item category on IOSS and postal shipments, plus a €2 handling fee from 1 November. VAT is separate. Here is how it is calculated and what it changes for a China-direct order.
What is the short answer?
Since 1 July 2026, ecommerce consignments into the EU with an intrinsic value of €150 or less no longer enter duty-free. For IOSS and postal consignments, a temporary customs duty of €3 per item applies, counted by tariff category, until 1 July 2028. VAT is a separate charge and is still collected, usually at checkout through IOSS. This note was reviewed on 11 October 2026. Rules change; the formal quote and the official sources below take precedence over this summary.
What changed on 1 July 2026?
Council Regulation (EU) 2026/382 removes the old customs-duty relief for consignments whose intrinsic value does not exceed €150. It introduces a temporary fixed duty while the EU builds its longer-term customs reform. This is the rule in force on the review date, not a permanent conclusion.
How is the €3 counted?
The duty is €3 per item by tariff category, not a flat €3 for the whole parcel. A parcel with two items in the same tariff category is treated differently from a parcel with two items in different categories, so classify each product correctly. Operators outside the IOSS and postal channels can still face the normal tariff. A handling fee is a different charge and was not a fixed amount on the review date.
How does VAT work alongside it?
VAT on consignments up to €150 sold to EU consumers is normally charged at the point of sale through the Import One-Stop Shop (IOSS), either by the seller or by the marketplace that facilitates the sale. The €3 duty does not replace VAT. Plan for both: the duty per item category and VAT on the sale.
Who is most affected?
Low-priced items are hit hardest, because €3 is a large share of a €10 product and a small share of a €100 product. Apparel brands with higher average order values feel it less. Brands selling many low-value accessories should look at bundling within one tariff category, adjusting prices for EU customers, or moving fast sellers into an EU warehouse where bulk import rules apply instead.
What does this mean on a ShopRest route?
The Europe route page prices China direct and, for Germany, the local warehouse as two separate logistics totals in EUR. The duty is not inside either total. When it applies, the formal quote lists the tax, who pays it and any collection fee on separate lines. On supported routes, ShopRest can coordinate duty and tax payment through the appointed declaration partner.
Worked example: one garment to Berlin
One apparel item, 0.2 kg, to Berlin postcode 10115. The reference logistics price for China direct apparel economy is EUR 4.85, with a reference transit of 5–8 working days. If the consignment is in scope, add €3 duty for that item's tariff category, plus VAT on the sale through IOSS. For comparison, Germany warehouse standard from local stock is EUR 5.94 for the same weight, before fuel, with replenishment and import costs quoted separately.
Should I move stock into an EU warehouse?
Only for SKUs that sell steadily in the EU. Bulk stock entering an EU warehouse is cleared as a normal import, so it does not use the €3 low-value rule, but you carry inventory and import costs in advance. New and slow SKUs often still make sense from China. Compare per SKU, not for the whole catalogue.
What should I check before shipping?
Confirm the tariff category of each product. Confirm whether you or your marketplace collects VAT under IOSS. Decide who pays the duty and whether you show it at checkout. Check that the declared item count matches what is in the parcel.
Sources
Council Regulation (EU) 2026/382 and the Council of the EU announcement of 11 February 2026, linked below.