EU low-value parcel duty: what the €3 charge actually counts

The EU’s temporary €3 customs duty is based on tariff classification, not the number of physical objects in the box. Five items do not necessarily mean €15 of duty. The measure began on 1 July 2026 for covered low-value distance sales imported from outside the EU.

Count tariff items, not pieces

The Commission’s examples make the distinction clear:

Contents of one consignment	Duty in the Commission’s example
Five T-shirts in the same tariff classification	€3
Three T-shirts and a watch, in two tariff classifications	€6

These examples assume the stated classifications. Different materials or other product differences can change classification, so counting product names in an online basket is not a customs declaration. The seller or importer is responsible for declaring and paying the duty through the customs process.

Scope and exceptions matter

The Commission’s guidance, updated on 20 July 2026, describes distance sales in consignments up to €150, across IOSS, special arrangements and standard VAT collection. Do not rely on earlier announcements describing only IOSS sellers.

It identifies an exception for goods using preferential trade agreements or Customs Union measures where VAT was not collected through IOSS and the goods are declared using H1. This is a customs procedure with conditions; a parcel’s dispatch country alone does not establish eligibility.

The temporary period runs to 1 July 2028 in the guidance checked here. Recheck the official page before relying on that future transition date.

€3 is not the total import bill

Customs duty, VAT and handling charges are different. The Commission publishes separate VAT guidance for the new duty. VAT treatment depends on the collection scheme, and the proposed Union handling fee is a separate measure. Do not add an assumed handling fee or a universal VAT rate to the €3 and call that a landed-cost quote.

Before ordering, ask the seller whether its total includes the applicable duty and VAT, which business will declare the goods, and whether a carrier can bill you separately. Keep the invoice so that an arrival charge can be compared with what you already paid.

Tollmark’s coverage

Tollmark does not provide an EU or Northern Ireland landed-cost calculator. Its Great Britain estimates must not be used for either. Northern Ireland has its own customs arrangements; an EU tariff comparison alone does not establish the treatment of a particular Northern Ireland parcel.