Shipping from Canada to Germany: customs duty, 19% VAT, CETA and the €3 + €2 charges (2026)
Selling jewellery, knitwear, clothing, ceramics or candles from Canada to buyers in Germany? Since July 2026 there is no duty-free limit any more. Orders of €150 or less pay a flat €3 duty per item when VAT goes through IOSS or the parcel goes by post, and from 1 November 2026 a €2 EU handling fee per item. German import VAT is 19%. When Deutsche Post collects these charges at the door it adds a €7.50 fee. Above €150, the EU–Canada trade agreement (CETA) brings the duty to 0% for Canadian-made goods if your invoice carries the origin declaration. Worked examples for Etsy and own-shop sellers below, with an official source and date on every rule.
Calculate your own order for Canada → Germany
Quick answer
- Order of €150 or less on Etsy or eBay: 19% German VAT is charged at checkout (IOSS). The €3 duty and €2 fee per item are still due; if nobody prepays them, Deutsche Post collects them from the buyer, plus its €7.50 fee.
- Own shop without IOSS, sent by Canada Post: the buyer pays the €3 duty, the €2 fee, 19% VAT and Deutsche Post’s €7.50 fee on delivery.
- Above €150: normal EU duty (for example 12% on cotton T-shirts, 2.5% on jewellery) or 0% for Canadian-made goods under CETA, plus 19% VAT and the €2 fee.
- Is Canada Post shipping to Germany? Yes again: Germany is back on Canada Post’s service list of 4 November 2026 after the July–October suspension.
The rules in 60 seconds
The EU's €150 customs-duty exemption for low-value consignments was abolished on 1 July 2026 (Council Regulation (EU) 2026/382). Goods in consignments of €150 or less are now subject to customs duty.
From 1 July 2026 until 1 July 2028, a flat customs duty of €3 per item applies to consignments of €150 or less that are declared under IOSS or sent as postal consignments. Normal tariff rates are expected to apply once the EU customs data hub is ready.
From 1 November 2026 a Union handling fee of €2 per item (per declaration line, i.e. per distinct tariff line) applies to goods sold in distance sales (B2C e-commerce) to EU consumers from outside the EU, at any value, including over €150. It is in addition to the €3 duty, is not part of the customs value, is paid by the declarant (seller/IOSS holder, carrier or representative), has VAT charged on it, cannot be refunded (even on returns), and does not apply to private gifts. The amount is final: Commission Delegated Regulation (EU) 2026/2152 was published in the Official Journal (L series) on 21 October 2026. The €2 handling fee explained
German import VAT (Einfuhrumsatzsteuer) is 19%, or 7% for goods in Annex 2 of the VAT Act such as printed books and works of art (§ 12 UStG). DHL notes that customs does not collect import VAT of less than €1.00.
Orders of €150 or less
For consignments of €150 or less, VAT can be charged at checkout through the Import One-Stop Shop (IOSS), at the buyer's country rate. Marketplaces handle this for sales made through them. Non-EU sellers registering for IOSS themselves generally need an EU-established intermediary. Do I need an IOSS number?
Without IOSS, import VAT is collected from the buyer on delivery. The postal operator or courier usually adds its own clearance fee.
Consignments of €150 or less that are neither IOSS nor postal (e.g. courier, buyer pays VAT on import) are outside the €3 regime. Since the duty exemption is gone, they appear to pay the normal tariff rate. Check with your courier.
Canada Post points out that VAT remittance programs such as the EU's IOSS cover VAT only: any customs duties or handling fees may still have to be paid by the recipient on delivery.
An 'item' means each different tariff sub-heading in the parcel. Example: 1 silk blouse + 2 wool blouses = 2 items = €6. Identical goods can be grouped on one declaration line. How items are counted, with examples
Each consignment is counted separately. Orders shipped separately to the same buyer are separate consignments even if they arrive on the same day, and one order sent in two parcels is two consignments. Orders of two different consumers must always be declared separately.
For the €150 limit, the value is the price of the goods themselves, without transport and insurance (unless they are included in the price and not shown separately on the invoice) and without other taxes and charges.
Example: one pair of silver earrings for €40.00 (free shipping) to a buyer in Germany, shipped on or after 1 November 2026. Canada Post parcels are delivered in Germany by Deutsche Post, which adds its €7.50 fee whenever it collects charges at the door. Courier clearance fees are not included because they vary.
| How you sell and ship | EU duty | VAT (19%) | €2 handling fee | Deutsche Post fee | Buyer pays at the door | Try it |
|---|---|---|---|---|---|---|
| Sold on Etsy or another marketplace (IOSS), sent by Canada Post | €3.00 | €7.60 | €2.00 | €7.50 | €12.50 | Open in calculator |
| Own website with your own IOSS number (DDP), sent by courier | €3.00 | €7.98 | €2.00 | — | €0.00 | Open in calculator |
| Own website, no IOSS, sent by Canada Post (buyer pays on delivery) | €3.00 | €8.55 | €2.00 | €7.50 | €21.05 | Open in calculator |
| Own website, no IOSS, sent by courier (buyer pays on delivery) | €1.00 | €8.17 | €2.00 | — | €11.17 | Open in calculator |
With IOSS the VAT is paid at checkout. The €3 duty and the €2 fee are owed by the declarant, but if nobody prepays them they can be collected from the buyer on delivery: that is the €5.00 plus €7.50 in the first row. Without IOSS, VAT is charged on the price plus the €3 duty, and on the €2 fee. The courier row uses the normal 2.5% rate for silver jewellery, because courier parcels outside IOSS are outside the €3 regime (only partly confirmed, see above), and the courier’s own fee comes on top. Read more about how the EU counts “items” and the €2 handling fee.
Deutsche Post and courier fees in Germany
Deutsche Post / DHL Paket clears postal items from outside the EU for the recipient in Germany, pays the import charges to customs and collects them on delivery (in cash at the door) or at the branch, plus an 'Auslagepauschale' (outlay fee) of €7.50 including VAT. The €7.50 is not charged when no import charges are due, or when the recipient clears the item at an inland customs office as a registered self-clearer.
DHL Express Germany charges a Duty Tax Processing fee of 2% of the duties and taxes, minimum €15, for imports. Other EU countries set their own DHL fees, so for them this figure is only a guide.
Buyers who refuse to pay at the door send the parcel back, often at your cost. Tell German buyers before they order who pays what, or sell through a marketplace or with IOSS and price the €3 and €2 into your shipping.
Orders above €150: where CETA saves money
Above €150, IOSS cannot be used. Import VAT and customs duty (normal tariff rate) are due at import, paid by the buyer (DDU) or prepaid by the seller (DDP via a courier).
TARIC on 9 November 2026, goods originating in Canada: normal EU duty of 12% on cotton T-shirts and women's cotton dresses, 8% on wool shawls and scarves, 5.5% on ceramic tableware, 3% on leather handbags and 2.5% on silver and gold jewellery, against 0% under CETA on every one of these lines; candles, printed books and paintings are 0% anyway. The T-shirt and dress lines also show a 0% CETA preferential tariff quota (a quota for clothing that does not meet the normal origin rule).
Example: one item worth €200.00 made in Canada, sent by courier to Germany on or after 1 November 2026, buyer pays on delivery (DDU). Without CETA the normal EU rate applies; with a valid CETA origin declaration the duty is 0%. VAT is 19% on the price plus duty, and the €2 fee (plus VAT on it) is added in both cases. The courier’s fee is extra.
Codes and rates from TARIC, the EU’s official tariff database (European Commission, Taxation and Customs Union, checked 9 Nov 2026, origin Canada). Duty and VAT are worked out on the item price only; customs charges them on the value including transport to the EU border. Printed books and works of art are not in the table because Germany charges them 7% VAT, not 19%. Your product may have a different code and rate: check it in our HS code lookup links.
How to claim CETA: the origin declaration
Goods of Canadian origin get 0% EU duty under CETA (the EU–Canada trade agreement, applied since 21 September 2017) for products such as silver and gold jewellery, cotton T-shirts, incense and ceramic tableware, as shown in TARIC for 1 November 2026. To claim it, the exporter writes the CETA origin declaration on the invoice or another commercial document; a Canadian exporter includes its Business Number (or leaves the field blank if it has none). No government certificate is needed. Check the rate and origin rule for your own product. Canada to France duty and CETA guide
For consignments of goods worth more than €6,000, a Canadian exporter must be registered and quote its CRA Business Number in the origin declaration; below that, any exporter can make the declaration. The declaration can cover one shipment or several identical shipments over up to 12 months.
If VAT is collected through IOSS, the €3 duty always applies, even to goods with preferential origin (e.g. UK goods under the TCA). Without IOSS, a preference can only be claimed on a full customs declaration (the 'H1' dataset), not on the simplified low-value ones; preferential goods are then outside the €3 regime, but the Union handling fee (from 1 November 2026) still applies. UK to Ireland customs charges
The preference only applies to goods that are of Canadian origin under the CETA rules of origin, not to goods you buy abroad and resell from Canada. For small parcels it usually makes no difference, because the €3 duty applies under IOSS anyway. Put the declaration on the commercial invoice, and keep a copy and your supporting records.
Postal items worth over €150 that Deutsche Post has to pass to an inland customs office (Binnenzollamt), for customs reasons or because the recipient is a registered self-clearer, are notified to the recipient, who must then declare them online to German customs (Internet-Zollanmeldung Einfuhr, 'IZA').
Is Canada Post shipping to Germany?
Canada Post's service list dated 4 November 2026 shows parcel and letter services available again to all 27 EU countries, including Germany, France, Austria, Belgium, the Czech Republic, Denmark, Finland, Luxembourg and Portugal. The only destinations it lists as suspended are Belarus, Cuba, Haiti, Iran, North Korea, Libya, Russia, Somalia, Sudan, Syria, the West Bank and Gaza Strip, and Yemen. Canada Post EU service status
Canada Post's recommended 2026 holiday send-by dates for packages: Xpresspost International to Europe (including France, Germany and the Netherlands) by 15 December; Tracked Packet or Small Packet International to Europe by 9 December, or by 11 December for France, Germany and the Netherlands. Cards to Europe by 9 December (11 December for France, Germany and the Netherlands). Canada Post EU service status
Germany was one of nine EU countries Canada Post suspended for parcels from July to October 2026. Status for every EU country: is Canada Post shipping to the EU?
What to put on the customs form
Canada Post says goods sent to the EU need a complete customs declaration in English or French with full sender and receiver details, a precise description of each item and its value; generic words such as "gift", "clothing" or "artwork" are treated as non-compliant. For goods sold, a valid HS code is required for each type of goods. The electronic customs data must be transmitted before the parcel is handed over: items without it are not dispatched, and commercial parcels are returned with a CAD 2.00 surcharge per tracking number. Canada Post EU service status
From 1 November 2026, product identifiers (PIDs) must be declared to EU customs for every item sold to consumers in distance sales (B2C online orders) in consignments worth up to €150. Declaring them has been voluntary since 1 July 2026; enforcement starts on 1 November. B2B shipments are in principle not concerned. Read our PID guide
Write what the item is, what it is made of and who it is for (“women’s sterling silver earrings”, “men’s 100% cotton T-shirt”), never just “gift” or “jewellery”, and add the HS code and “Country of origin: Canada” for each line. Help: find your HS code, how to fill in CN22 and CN23 and the EU product identifier checklist.
Sending a gift to family in Germany
Deutsche Post/DHL: gifts sent occasionally from one private person to another with a total value up to €45 usually pay no import charges in Germany; above €45, import VAT and duty are charged. Online purchases between private persons on auction platforms are not gifts, even if the sender ticks 'Gift' on the customs form, and items sent by or to businesses are usually not accepted as gifts.
EU gift relief: a gift sent from a private individual outside the EU to a private individual in the EU pays no customs duty or VAT if its value is €45 or less (goods only, not postage), it is correctly declared, it is for personal or family use, the recipient has not paid for it and it is occasional, such as a birthday or anniversary present. If several items exceed €45, duty relief covers as many items as fit within €45 (an item's value cannot be split), but VAT is charged on the whole parcel. Alcohol, tobacco, perfume and toilet water are not exempt from VAT or excise. Customs gift allowances by country
A shop order is never a gift, even if it is wrapped and sent to someone else. More: customs gift allowances.
Checklist for selling from Canada to buyers in Germany
- Check Canada Post’s service alerts before promising delivery, and ship by 11 December (Tracked Packet or Small Packet) for Christmas.
- Count the different tariff lines in each parcel: each one pays €3 (IOSS or post) and €2.
- Ship one order in one parcel; a second parcel starts the per-item charges again.
- Own website without IOSS? Your German buyer pays VAT, €3, €2 and €7.50 at the door, which leads to refused parcels. See do I need an IOSS number? and DDP vs DAP.
- For orders above €150 of goods made in Canada, add the CETA origin declaration to the invoice.
Since 1 July 2026, the declaration for goods sold at a distance in consignments of €150 or less can no longer be invalidated just because the goods were returned after release. So the €3 duty is not refunded through that route. The general refund grounds (for example defective goods or goods not matching the contract, Article 116 of the Union Customs Code) still apply.
Returns: the €3 duty and the €2 fee are not refunded; see international returns and duty refunds. Selling to France too? See Canada → France (20% VAT). Other EU countries: the Canada → EU route guide. Selling to the US? See Canada → US. Every rule change is in the change log.
This page is general information, not legal, tax or customs advice. Whether your goods qualify for CETA depends on the product-specific rules of origin, and Deutsche Post and courier fees can change. See the disclaimer.
Sources for this page
- Council Regulation (EU) 2026/382 (abolition of €150 duty relief; €3 per item), EUR-Lex. Accessed 20 Oct 2026. Partly verified
- EU Customs Reform, European Commission – Taxation and Customs Union. Accessed 20 Oct 2026. Partly verified
- Council gives final green light to new customs duty rules for small parcels (11 Feb 2026), Council of the EU. Accessed 20 Oct 2026. Partly verified
- Union Handling Fee (UHF) – 1 November 2026 (published 30 Sep 2026), Revenue (Irish Tax and Customs). Accessed 22 Oct 2026. Verified
- Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 establishing the amount of the Union handling fee (OJ L, 21 Oct 2026), Official Journal of the European Union (EUR-Lex). Accessed 23 Oct 2026. Verified
- Handling fee for e-commerce (last update 22 Oct 2026), Dutch Customs (Douane). Accessed 3 Nov 2026. Verified
- Commission sets Union handling fee at EUR 2 per item (2 Oct 2026), CLECAT (industry association, secondary). Accessed 20 Oct 2026. Verified
- Umsatzsteuergesetz (UStG) § 12 Steuersätze, Bundesministerium der Justiz (gesetze-im-internet.de). Accessed 9 Nov 2026. Verified
- Umsatzsteuergesetz (UStG) Anlage 2 (zu § 12 Absatz 2 Nummer 1, 2, 12, 13 und 14), Nr. 53 Kunstgegenstände and Nr. 54 Sammlungsstücke, Bundesministerium der Justiz (gesetze-im-internet.de). Accessed 9 Nov 2026. Verified
- Hilfe zu Einfuhrabgaben (import charges FAQ), DHL Paket / Deutsche Post (DHL Privatkundenservice). Accessed 9 Nov 2026. Verified
- Customs formalities for low value consignments (IOSS), European Commission – Taxation and Customs Union. Accessed 20 Oct 2026. Verified
- VAT One Stop Shop: overview of the OSS schemes, deemed supplier and intermediary (import scheme), European Commission. Accessed 26 Oct 2026. Verified
- VAT Remittance Programs, Canada Post. Accessed 9 Nov 2026. Verified
- Questions & answers – EUR 3 customs duty guidance (30 Jun 2026), European Commission. Accessed 20 Oct 2026. Verified
- The temporary EUR 3 customs duty and the Union handling fee: Guidance for Member States and Trade (version of 5 Oct 2026), sections 5.1–5.4 and 6.2 (consignment, item, postal consignments, preferential origin), European Commission, DG Taxation and Customs Union. Accessed 22 Oct 2026. Verified
- Duty billing services (Duty Tax Processing, January 2026), DHL Express Germany. Accessed 2 Nov 2026. Verified
- Commission welcomes Council agreement on removing the €150 threshold for the VAT Import One-Stop Shop (9 Nov 2026), European Commission, Taxation and Customs Union. Accessed 10 Nov 2026. Verified
- TARIC consultation: measures for imports originating in Canada, codes 7113110000, 7113190000, 6109100010, 6204420000, 6214200000, 4202210000, 6912002390, 3406000000, 4901990000, 9701910000; reference date 9 Nov 2026, European Commission, Taxation and Customs Union. Accessed 9 Nov 2026. Verified
- TARIC consultation: measures for imports originating in Canada (third-country duty, Canada tariff preference under CETA, low-value consignment duty, Union handling fee), codes 7113110000, 7113190000, 6109100010, 3307410000, 6912002390, 3406000000, 4901990000, 9701910000; reference date 1 Nov 2026, European Commission, Taxation and Customs Union. Accessed 28 Oct 2026. Verified
- CETA Protocol on rules of origin and origin procedures, Annex 2: text of the origin declaration (all language versions), European Commission, Taxation and Customs Union. Accessed 28 Oct 2026. Verified
- Step-by-step guide for businesses using the CETA, Government of Canada, Trade Commissioner Service. Accessed 28 Oct 2026. Verified
- Hilfe zum Warenimport (import FAQ), DHL Paket / Deutsche Post (DHL Privatkundenservice). Accessed 9 Nov 2026. Verified
- Service Suspensions and Availability – As of November 4, 2026 at 11am (EST) (PDF), Canada Post. Accessed 9 Nov 2026. Verified
- Delivery service disruptions: International suspensions and delays (notice dated 4 November 2026), Canada Post. Accessed 9 Nov 2026. Verified
- Plan your holiday sending (October 2026), Canada Post. Accessed 9 Nov 2026. Verified
- FAQ about customs rules for EU shipping, Canada Post. Accessed 9 Nov 2026. Verified
- The temporary EUR 3 customs duty and the Union handling fee: Guidance for Member States and Trade (version of 5 Oct 2026), section 8 Product identifiers, European Commission, DG Taxation and Customs Union. Accessed 21 Oct 2026. Verified
- Guidance and legal text on temporary flat fee on low-value imports (8 Jun 2026, updated 20 Jul 2026), European Commission, DG Taxation and Customs Union. Accessed 22 Oct 2026. Verified
- Product identifiers for e-commerce imports mandatory from 1 November 2026 (news, 3 Nov 2026), European Commission, DG Taxation and Customs Union. Accessed 4 Nov 2026. Verified
- Rules for duty relief on gift consignments (published 28 May 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Duty relief (Council Regulation (EC) No 1186/2009), European Commission – Taxation and Customs Union. Accessed 29 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.