The €150 exemption is dead. Here's what replaces it.

What changed

For years, low-value parcels entering the EU from outside the bloc had a customs-duty relief up to €150. Import VAT still mattered, especially after the earlier VAT exemption for small consignments disappeared, but customs duty itself was usually not charged below that €150 threshold.

That relief changed on 1 July 2026. Regulation (EU) 2026/382 creates a temporary EUR 3 duty per tariff-classified goods-item line through 1 July 2028 for low-value distance sales with an intrinsic value up to EUR 150. The Commission's June 2026 guidance says it applies across IOSS, Special Arrangements, and standard VAT routes, with specific exclusions for some preferential-trade or customs-union declarations.

That distinction matters. Customs guidance explains that goods of the same kind can share one goods-item line only when they have the same commodity code and country of origin. The EUR 3 rate does not vary by origin; origin helps determine how many goods-item lines are declared. The current DutyVAT calculator does not collect declaration route, preference, tariff grouping, or origin, so it does not add the temporary duty automatically.

The new duty model

The rule is often shortened to “EUR 3 per item.” For shoppers, that phrase needs the declaration assumptions beside it:

• Five identical cotton T-shirts with the same commodity code and country of origin: EUR 3.
• One cotton T-shirt plus one watch with different commodity codes: EUR 6.
• One phone charger plus one pair of wireless earphones with different commodity codes: EUR 6.

These are policy illustrations, not live calculator results. Eligibility and the declaration lines still have to be established for the real consignment.

Marketplace checkout can also change where the charge appears. Large marketplaces and some sellers may collect VAT, duty, or a customs-related amount before dispatch. In those cases, DutyVAT is best used as a cross-check against the checkout receipt and the carrier invoice, not as a prediction that every charge will be collected at the door.

VAT, applied on top

Import VAT is still separate from customs duty. For EU destinations, VAT is calculated on the customs value after duty is added. In simple terms:

1. Start with the declared value: item price plus shipping.
2. Add the modeled customs duty.
3. Apply the destination country's import VAT rate to that base.
4. Add any statutory national charge that DutyVAT models for that country.

This is why the same product can land differently by country. Germany uses 19% VAT, France 20%, Spain and the Netherlands 21%, Italy 22%, Poland 23%, Sweden 25%, and Romania is modeled at 21% with a separate RON 25 statutory logistics levy.

Country	VAT	National fee
Germany	19%	None modeled
France	20%	None modeled
Italy	22%	€2 from Jul 2026
Spain	21%	None modeled
Sweden	25%	None modeled
Romania	21%	RON 25 (live since 2026)

A worked example

Imagine a low-value EU parcel with a €40 declared value and two distinct item types: five T-shirts in one classification and one watch in another. Under DutyVAT's model, the customs duty is €6, not €18 for six physical units and not €3 for the whole parcel.

Line	Amount
Declared value	€40.00
Duty (2 item types × €3)	+€6.00
VAT base	€46.00
VAT at 21%	+€9.66
Estimated EU tax and duty before carrier fees	€55.66

That example uses a 21% VAT destination and excludes carrier clearance or dossier fees. If the destination has a modeled statutory levy, such as Romania's RON 25 logistics levy, the calculator adds that country-specific line separately. Italy's country data models a €2 administrative contribution that is in force from 1 July 2026, while also warning that Poste Italiane or carrier clearance charges may apply separately. France's €2 TPC applied from 1 March to 30 June 2026 and is suspended from 1 July 2026 following the EU flat duty.

Country-specific impact

The reform creates the biggest surprise for shoppers who are used to seeing only VAT. A €3 duty line sounds small, but the total rises quickly when the parcel contains multiple item types and VAT is charged on the duty-inclusive base.

Use the country page that matches the delivery destination:

• Germany: 19% import VAT and no statutory national handling fee modeled.
• France: 20% import VAT, with the French TPC treated as suspended since 1 July 2026.
• Italy: 22% import VAT and a dated €2 administrative contribution in force from July 2026.
• Poland: 23% import VAT, with estimates displayed in złoty.
• Sweden: 25% import VAT, the highest VAT rate in the current DutyVAT EU set.
• Romania: 21% import VAT plus the modeled RON 25 logistics levy.

What DutyVAT does with this

DutyVAT does not replace TARIC, a broker, or the carrier's final invoice. It translates the current structured country data into a pre-checkout receipt so shoppers can see the likely direction of the bill: declared value, duty by item type, VAT on the duty-inclusive base, and any modeled statutory national line.

The useful habit is simple: check the destination before buying. If a marketplace order is close to your personal budget, run the parcel through the calculator and compare the landed estimate with the checkout price. The number at the door should not be the first time you learn what the parcel really costs.

Sources

• European Commission guidance on the temporary flat fee: scope, VAT-scheme treatment, exclusions, payer, and implementation dates. Primary guidance; accessed 9 July 2026.
• Service-Public: French small-parcel tax replaced by EU customs duty: French TPC suspension and EU flat duty examples. Primary public-service guidance; accessed 9 July 2026.
• Regulation (EU) 2026/382 at EUR-Lex: EUR 3 amount and application dates. Primary law; accessed 20 June 2026.
• Finnish Customs: EUR 3 customs duty guidance: goods-item grouping by commodity code and country of origin. Primary customs guidance; accessed 20 June 2026.