What's new here, and what was already true
VAT has applied to every parcel entering the EU regardless of value since July 2021, when the old €22 VAT-free threshold was scrapped. What's new is customs duty: parcels under €150 used to be duty-free entirely. The European Commission found that this threshold was being exploited by overseas sellers through under-declared values and artificially split shipments, and introduced a temporary flat customs duty of €3 per item, effective July 1, 2026[1][2].
Timeline
| Date | What happened |
|---|---|
| Jul 2021 | EU e-commerce VAT reform — €22 VAT exemption scrapped, VAT now applies to every order regardless of value |
| Jul 1, 2026 | New €3 flat customs duty per item type introduced for parcels of €150 or less |
| Jul 1, 2028 (planned) | This temporary measure is due to end, transitioning to the standard duty regime |
The €3 charge is per item type, not per parcel
If your parcel contains several distinct customs classifications (HS lines), the €3 charge is multiplied by however many different item types are inside. Five identical T-shirts in one box is €3 total. One T-shirt plus one watch — two different item types — is €6.
| What's in the parcel | Flat duty charged |
|---|---|
| Multiples of the same item (e.g. 5 T-shirts) | €3 |
| 2 different item types (e.g. T-shirt + watch) | €6 |
| 3 different item types | €9 |
This flat duty is separate from VAT, so your real total is roughly: (item price × your country's VAT rate) + (number of item types × €3).
Korea-EU FTA products are exempt from this specific charge
If your order has a lot of different items in it
How Tosome Logis Can Help — Sellers and Buyers
⚠️ Note: verified against the European Commission's official announcement. Exact implementation can vary slightly by member state's customs practice — check the latest guidance before relying on this for a specific shipment.
Frequently Asked Questions
References & Sources
- [1] European Commission, Taxation and Customs Union, "Temporary flat fee on low-value imports" — taxation-customs.ec.europa.eu
- [2] European Commission, "E-commerce: 150 EUR customs duty exemption threshold to be removed as of 2026" — taxation-customs.ec.europa.eu
