Germany Customs Duty From Korea (2026): New €3 Fee

🕒 Last updated: August 31, 2026

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

✅ Products that qualify for preferential treatment under the Korea-EU free trade agreement are exempt from this new €3 flat duty — but only if the seller has the correct origin documentation attached to the shipment. If that paperwork is missing, the item is charged the standard €3 like anything else, even if it would otherwise have qualified.

If your order has a lot of different items in it

⚠️ Orders with many different kinds of products in one box add up fast under this rule. This flat duty is paid by the IOSS-registered party, importer, or seller/indirect agent — not collected directly from the buyer at the door in most setups — so it may already be reflected in your checkout price rather than billed separately on delivery. Worth confirming with the seller if you're placing a large mixed order.

How Tosome Logis Can Help — Sellers and Buyers

How Tosome Logis helps

📑Origin declaration preparation for FTA eligibility

💰Discounted DHL, FedEx & UPS rates — up to 80% off standard pricing

📦Professional packaging for fragile, mixed, or bulk orders

🛍️Purchase agent service — already found a seller? We can pay them on your behalf and ship it to you

✅Official DHL / FedEx / UPS partner based in Korea

⚠️ 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

That used to be true, but since July 1, 2026 the EU charges a flat €3 customs duty per distinct item type on parcels of €150 or less. VAT (already charged on every order since 2021) applies separately.

It's charged per item type in the package, not per package. If your order mixes several different kinds of products, the €3 charges stack.

Yes. Products that qualify for preferential treatment under the Korea-EU free trade agreement are exempt from this new €3 flat duty, as long as the seller has the correct origin documentation.

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

#EUCustoms #BuyingFromKorea #FlatDuty #IOSS #TosomeLogis

Bought Something From Korea? Here's the EU's New €3 Flat Duty