The same EU-wide rules apply here
Spain is part of the EU customs union, so the same rules apply as elsewhere in the bloc. VAT (IVA) has applied to every parcel at 21% regardless of value since July 2021, and since July 1, 2026, a new flat customs duty of €3 per item type applies to parcels of €150 or less[1]. According to Spain's national postal operator, Correos, this flat duty groups items inside a parcel by three matching factors — customs classification, product description, and origin — and Correos itself doesn't charge an extra fee for collecting it.
Timeline
| Date | What happened |
|---|---|
| Jul 2021 | EU VAT reform — €22 VAT-free threshold scrapped, 21% VAT now applies to every order |
| Jul 1, 2026 | New €3-per-item-type flat customs duty introduced for parcels of €150 or less |
| Jul 1, 2028 (planned) | This temporary measure is due to end |
Whether your seller uses IOSS changes your bill at the door
If your Korean seller is registered with IOSS, you already paid VAT at checkout — so at the border, you're only charged €3 per item type, with no extra Correos handling fee. If the seller isn't IOSS-registered, VAT, duty, and a handling fee all get charged together when the parcel clears customs: Correos-delivered parcels typically add €0-8, while express couriers like DHL or SEUR commonly add €5-20[2].
| Seller type | Charged at the border | Handling fee |
|---|---|---|
| IOSS-registered | €3 per item type only | None (per Correos) |
| Not IOSS-registered | 21% VAT + duty (incl. the €3/item) + handling fee | Correos €0-8 / DHL, SEUR, etc. €5-20 |
Ask before you assume the price is final
How to keep the total predictable
How Tosome Logis Can Help — Sellers and Buyers
⚠️ Note: handling fees (Correos €0-8, DHL/SEUR €5-20) come from secondary sources and can vary by carrier's own rate card. Check Spain's customs authority and your courier's current fees before relying on this for a specific shipment.
Frequently Asked Questions
References & Sources
- [1] Correos, "New tariff for low-value parcels in the EU" — www.correos.es
- [2] Whatduty, "Import VAT and carrier fees in Spain: Correos and aduanas" — www.whatduty.com
