Statutory amount: €3. The €150 parcel limit is approximately $168.12. Dollar equivalents use the ECB reference rate dated 15 Oct 2026; customs applies the original euro values.
The temporary duty applies to eligible distance-sale consignments not exceeding €150. It is not a flat €3 for every parcel or every individual piece.
European Commission · low-value import guidance ↗Count customs categories, not website categories
The Commission gives these examples: five T-shirts in one tariff category incur €3; a T-shirt and a watch incur €6. Classification determines the grouping. The twelve browsing categories in this spreadsheet do not determine the duty.
The temporary arrangement is scheduled to run until 1 July 2028. Ask the route provider how it is collected or reflected in the quotation.
VAT is still separate
These standard VAT rates are a destination reference. Reduced rates, product exceptions and special territories can change the applicable treatment.
| Destination | Standard VAT |
|---|---|
| Germany | 19% |
| France | 20% |
| Netherlands | 21% |
| Spain | 21% |
| Italy | 22% |
| Ireland | 23% |
| Sweden | 25% |
A separate handling fee is coming
The Council’s September 2026 update describes a separate handling fee to start no later than 1 November 2026, with the amount to be set by the Commission. As of this page’s review date, do not treat that future charge as included in the €3 duty.