EU Low-Value Parcel Duty Calculator
See what the EU's €3 duty per item, and the new €2 handling fee, add to each parcel you ship to customers in the EU.
Your numbers
Your result · updates as you type
EU duty and fees per parcel
€10.00
€3 duty × 2 items = €6.00, plus €4.00 handling fee. That's 14.7% of the goods value.
- Per unit
- €3.33
- Share of goods value
- 14.7%
- Per month (400 parcels)
- €4,000
Normal duty would be about €8.16 at 12%. Until 1 July 2028 you pay the flat €3 per item instead; after that, normal rates apply to every parcel.
Breakdown
- Goods value
- €68.00
- €3 × 2 items
- €6.00
- EU handling fee (€2 × 2)
- €4.00
- Other fees
- €0.00
- Total per parcel
- €10.00
- VAT
- Charged at checkout (IOSS)
How the EU's €3 duty on small parcels works
Until 30 June 2026, parcels worth up to €150 entered the EU free of customs duty. Council Regulation (EU) 2026/382 removed that relief. From 1 July 2026 until 1 July 2028, goods sold to EU consumers in parcels worth up to €150 pay a flat €3 per item instead.
Example: a €68 order of two T-shirts and a cap (the calculator's starting numbers)
- Items by tariff code
- 2 (T-shirts, cap)
- €3 duty × 2
- €6.00
- €2 handling fee × 2
- €4.00
- Normal duty at 12% for comparison
- €8.16
€10.00 per parcel, or 14.7% of the goods value. At 400 parcels a month that's €4,000.
The European Commission's own example: five T-shirts are one item and pay €3; three T-shirts and a watch are two items and pay €6. Customs applies the duty per declaration line, so the count depends on the tariff codes on the customs declaration.
Which parcels it covers, and who pays
- Distance sales to consumers in parcels up to €150, whether VAT is collected through IOSS, the special arrangements or the standard import procedure.
- The one exception: outside IOSS, goods that qualify for a preferential rate under an EU trade agreement can be declared on a full (H1) declaration and pay that rate instead. With IOSS, the €3 applies whatever the origin.
- The declarant pays: the IOSS holder, platform, seller, carrier or their representative. The European Commission says consumers pay only in residual cases.
- Over €150 the flat duty doesn't apply. Normal duty rates apply, and import VAT is paid at the border because IOSS only covers parcels up to €150.
- Separate orders are separate consignments. Grouping several customers' orders into one declaration doesn't cut the item count; customs can treat each as its own distance sale.
On top of the duty, the Commission set a Union handling fee of €2 per item on 21 Sep 2026. It applies to goods sold in distance sales from the tenth day after the act is published in the Official Journal, and EU countries must apply it by 1 Nov 2026. Turn it off in the calculator to see the duty alone.
What's next: by 1 Oct 2026 the Commission must assess whether trade is being diverted and, if so, propose extending the €3 duty to all goods up to €150. By 1 Dec 2027 it must assess whether the EU Customs Data Hub will be ready to charge normal duty rates from 1 July 2028. If it won't be, the Commission can propose keeping the €3 duty longer.
Pricing it into your Shopify or WooCommerce store
- 01
Decide who pays
If you ship DDP (duties paid), the duty and fee are your cost: add them to EU prices or to the EU shipping rate. If you ship DAP, tell customers at checkout that charges may be due on delivery.
- 02
Shopify
Set up VAT under Settings → Taxes and duties → European Union. To recover the duty, raise your EU prices in your EU market, or add it to the rates for your EU shipping zone.
- 03
WooCommerce
Go to WooCommerce → Settings → Shipping → Shipping zones, edit your EU zone, and build the expected duty and fee into its shipping method costs. Add EU VAT rates under WooCommerce → Settings → Tax.
- 04
Check your tariff codes
The item count comes from tariff codes, so product data matters. Put an accurate HS code on every product your carrier declares.
Questions people ask
Is the €3 per parcel or per item?
Per item, where an item is all the goods in the parcel sharing one tariff code. Five T-shirts count once; three T-shirts and a watch count twice.
When does the €3 duty start and end?
It applies from 1 July 2026 until 1 July 2028. After that, normal duty rates apply to every parcel, unless the EU extends the temporary duty.
Does the €3 duty apply if I don't use IOSS?
Yes. It covers parcels up to €150 sold to EU consumers whatever the VAT scheme. The only difference outside IOSS is that goods qualifying for a preferential rate can claim it on a full declaration.
What is the €2 EU handling fee?
A separate charge that covers customs' cost of processing e-commerce goods: €2 per item, set by the Commission on 21 Sep 2026. It applies from the tenth day after publication in the Official Journal, and by 1 Nov 2026.
Can I split an order to stay under €150?
Goods from one order shipped separately are treated as separate consignments, so each parcel is assessed on its own value. Splitting doesn't remove the €3 per item, and it adds shipping costs.
Related tools
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Emmanuel Asika
Shopify & WooCommerce developer, Dublin
I build and fix online stores: new builds, migrations, speed, SEO and the custom bits apps can't do.
Last reviewed 30 September 2026.
Sources: European Commission: Guidance and legal text on the temporary €3 duty (8 Jun 2026) · European Commission: Customs guidance on the EUR 3 customs duty · Council Regulation (EU) 2026/382 (EUR-Lex) · European Commission: €3 customs duty for low-value parcels · Commission Delegated Regulation C(2026) 6694: Union handling fee of €2 per item (21 Sep 2026) · European Commission: EU customs reform · Shopify Help Center: Setting up EU taxes · WooCommerce: Setting up taxes in WooCommerce