EU parcel duties 2026 explained: €3 duty and €2 fee
Parcels from outside the EU now carry a flat €3 duty per tariff position (up to €150) and since 1 November 2026 a €2 handling fee per item, plus import VAT. Three articles in two positions cost 2 × (€3 + €2) = €10.00 before VAT.
Enter your own order and see every line with its source.
Several rules changed within a few months. The table shows what we could confirm and where.
Rule
Since
Status
€3 flat duty per tariff position, consignments up to €150, until 1 July 2028
1 Jul 2026
from secondary sources
€2 handling fee per item, no value threshold
1 Nov 2026
confirmed
Austria: €2 parcel levy for sellers above €100 million
1 Oct 2026
confirmed
France: national €2 tax suspended
1 Jul 2026
from secondary sources
Carrier fee when paying at the door
–
not yet confirmed
Who pays, and what is still unclear
Legally the importer or declarant owes duty and fee, usually the platform or seller. Whether they pass the cost on is their decision. The Austrian levy also falls on the seller.
Not yet confirmed: whether VAT is added to the Austrian levy, the carrier fee in Austria and Germany, and exemptions for B2B or preferential origin. The calculator shows these as 'not yet confirmed' and never uses them as numbers.
Worked examples: Three articles in two positions, Austria, with IOSS
2 × €10 clothing and 1 × €15 toy in one parcel, VAT 20 %, VAT on goods already paid in the checkout.
Positions
2
Flat duty
€6.00
Handling fee
€4.00
VAT on duty and fee
€2.00
Extra cost in total
€12.00
On a €35 order this is about 34 % extra. Splitting into two parcels would add about €6.00.
Common mistakes and how to fix them
Counting duty per piece
Why it matters: The €3 applies per tariff position, not per piece. Ten identical T-shirts are one position.
Fix: Group identical goods; use the calculator's type-of-goods selection.
Splitting an order into several parcels
Why it matters: Duty and fee are charged per position in every parcel, so splitting the same goods costs more.
Fix: Check the split warning before you accept several shipments.
Forgetting the fee is on top of the duty
Why it matters: The €2 handling fee is separate and independent of the value.
Fix: Add both: for a €10 item that is €5 before VAT.
Frequently asked questions
What changed for parcels from outside the EU in 2026?
Since 1 July 2026 the €150 duty exemption no longer applies: a flat €3 duty is charged per tariff position on consignments up to €150, until 1 July 2028. Since 1 November 2026 a €2 handling fee per item is added.
Is the €3 charged per piece?
No, per tariff position. Three articles in two positions give 2 × (€3 + €2) = €10 before VAT.
Who has to pay the duty and the fee?
The declarant or importer, which is usually the platform or seller. Whether they pass the cost on to you is their decision.
Is import VAT still due?
Yes. With IOSS the platform collects it in the checkout. The handling fee is part of the VAT base according to the Commission guidance quoted by news.at; we use this as an assumption.
What is the Austrian parcel levy?
A levy of €2 per delivered parcel since 1 October 2026, for mail-order sellers with more than €100 million domestic turnover. It falls on the seller or platform, not the buyer. Whether VAT is added is not yet confirmed.
What is the carrier fee when I pay at the door?
Carriers charge a service fee for advancing duties. Reports for Germany range from €6 to €7.50, the Austrian amount is not confirmed. We show it as not yet confirmed.
Does it help to split my order?
No, it usually costs more: duty and fee are charged per position in every parcel.
How reliable are the numbers?
Each line shows its source, status and check date. Anything we could not confirm is labelled 'not yet confirmed' and not used in a calculation. It is not tax or legal advice.