EU €3 customs duty on small parcels.

How the EU €3 duty works

Until mid-2026, parcels worth less than €150 entering the EU were exempt from customs duty. Council of the EU press releases of 12 December 2025 and 11 February 2026 describe an interim flat customs duty of €3 on each item category in a small parcel entering the EU between 1 July 2026 and 1 July 2028 (Regulation (EU) 2026/382). The European Commission's guidance of 8 June 2026 says the duty applies per item in a consignment up to €150, based on tariff classification and not on quantity, regardless of the VAT scheme used (IOSS, special arrangements or standard VAT).

Worked examples from the official guidance

Methodology

The tool reads each line you type, sums quantity and value by category and checks the parcel total against the limit. A category is the first six digits of the tariff (HS) code you enter, or the identical text label if you enter no code. That six-digit grouping is this tool's reading of the Commission's examples; neither source quoted here defines the term "item" in a sentence, so confirm with your customs broker or carrier if the grouping matters for a large shipment. Duty equals the number of categories multiplied by the rate, and the rate, the limit and an optional handling fee are all editable inputs. If the total is above the limit the tool says so and does not apply the flat duty.

Why quantity usually does not matter

Because the duty is charged per category, adding more units of the same product does not raise the flat duty, while adding a different kind of product does. The result panel shows the per-unit alternative only so you can see the difference; it is not a statement that any authority charges that way.

The Commission page also mentions a proposed Union handling fee, with the amount and date still to be determined. It is a fee, not a customs duty, and is left at zero here unless you enter a figure.

Sources and retrieval date

All figures below were read from the primary sources listed here in October 2026 (retrieved 2026-10). Rules and fees change; re-verify before relying on a number. Council of the EU, 12 Dec 2025; Council of the EU, 11 Feb 2026; European Commission, Taxation and Customs Union guidance, 8 Jun 2026. The two sources word the counting rule slightly differently (per item category versus per item by tariff classification); this tool follows the tariff-classification reading.

What this does not cover

• Import VAT, which is separate and not calculated here.
• Parcels above the limit, which pay normal tariff duty on each product.
• Goods with preferential trade-agreement treatment, which the Commission guidance treats separately under conditions.
• Carrier or broker clearance charges, and any handling fee that has not been confirmed.
• Excise duties and restricted or prohibited goods.

Frequently asked questions

Does the EU charge duty on parcels under 150 euro?

Yes. From 1 July 2026 until 1 July 2028 the Council describes a flat customs duty of 3 euro per item category on parcels of up to 150 euro, in place of the former duty exemption. Value above 150 euro is outside this flat duty.

Is the 3 euro charged per item or per parcel?

Neither exactly. Official examples show it is charged per category of goods by tariff classification, so five identical T-shirts cost 3 euro while a T-shirt plus a watch cost 6 euro. Check the wording with your carrier for borderline cases.

Who pays the duty, the buyer or the seller?

The Commission guidance names the declarant (the seller or importer, including indirect representatives) as responsible, and the consumer only in very residual cases where a Member State offers a free web declaration system. Who actually bills the buyer depends on the shop or carrier.

When does the 3 euro duty end?

The Council and Commission say it applies until 1 July 2028, after which normal customs duties apply, linked to the EU customs data hub becoming operational.

Is there also a handling fee?

The Commission page mentions a proposed Union handling fee with the amount and application date to be determined. It is not a customs duty and is not included unless you enter it.