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The EU applies a common customs union with VAT charged at the border, and 2026 brings a major change to low-value parcels. Here is what importers need to know.
The EU is a customs union, so goods clear once at the external border under the Union Customs Code and TARIC tariff. Duty depends on the HS code and origin; goods from countries with a preferential agreement may enter at a reduced or zero rate.
Unlike some countries, the EU charges VAT on virtually all imports. The rate depends on the member state of import. Representative standard rates: Germany 19%, France 20%, Italy 22%, Spain and Netherlands 21%, Ireland 23%, Sweden and Denmark 25%, Hungary 27%.
From 1 July 2026, the EU removed the duty exemption for parcels under EUR 150 and introduced a temporary EUR 3 customs duty per item (not per parcel) on distance-sale consignments up to EUR 150. This applies until 1 July 2028, when normal duty rates resume. VAT still applies throughout, typically via the Import One-Stop Shop (IOSS) for e-commerce.
| Item value | Customs duty (from 1 Jul 2026) | VAT |
|---|---|---|
| Up to EUR 150 (distance sale) | EUR 3 per item (temporary to 2028) | Charged (IOSS or at import) |
| Above EUR 150 | Normal TARIC rate | Charged |
The Import One-Stop Shop lets sellers register once to collect EU VAT at checkout on consignments up to EUR 150, simplifying the buyer's experience. Above EUR 150, VAT and duty are handled at import.
Many products need CE marking to be sold in the EU, backed by a Declaration of Conformity and technical file. Our CE marking guide covers which products are affected. From 2026, the EU also phases in the Carbon Border Adjustment Mechanism (CBAM) for certain carbon-intensive goods.
No. From 1 July 2026 the duty exemption under EUR 150 was removed and replaced by a temporary EUR 3 per-item duty on distance sales up to EUR 150.
It varies by country: 19% in Germany, 20% in France, 21% in Spain and the Netherlands, 23% in Ireland, 25% in Sweden and Denmark, 27% in Hungary, among others.
The Import One-Stop Shop lets e-commerce sellers collect EU VAT at checkout on parcels up to EUR 150, simplifying import.
If your product falls under a CE directive or regulation, yes - it must be CE marked with a conformity declaration before sale in the EU.
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