Short answer
Since 1 July 2026, e-commerce shipments of up to €150 to the EU are charged €3 of customs duty for each different product category in the parcel. Import VAT is usually calculated on the total of the product value, the shipping cost and the customs duty, at the destination country's VAT rate.
How is it calculated?
- 1Customs duty
If the value is €150 or less: number of product categories × €3. Above €150, the product's tariff rate applies (in that case the tool shows VAT only).
- 2VAT base
Product value + shipping cost + customs duty.
- 3Import VAT
VAT base × the destination country's standard VAT rate.
Frequently asked questions
How is customs duty calculated on parcels sent to the EU?
For e-commerce shipments of up to €150, €3 is charged for each different product category; above €150, the product's tariff rate applies.
What is import VAT in the EU calculated on?
Usually on the total of the product value, the shipping cost and the customs duty.