Shipping from China to the EU: the €3 duty, the €2 fee, VAT and anti-dumping duties (2026)
Parcels from China to EU buyers lost their duty-free limit on 1 July 2026. Orders of €150 or less pay a flat €3 duty per item when VAT is collected through IOSS or the parcel goes by post, and from 1 November 2026 a €2 handling fee per item is added on every online order, whatever its value. Above €150 the normal EU rate applies, and some popular Chinese products also carry anti-dumping duties: 60.3% on candles and 79% on ceramic tableware. Here is what Etsy, eBay, Shopify and AliExpress-style sellers need to know, with an official source and date for every rule.
Calculate your own order for China → EU
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
TARIC lists both charges on these Indian goods: the low-value consignment duty of €3.00 (measure under Regulation 2026/382), running on after 31 October 2026, and from 1 November 2026 the Union handling fee of €2.00.
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.
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) made in China, to a buyer in Germany, shipped on or after 1 November 2026. VAT is 19% in Germany. Carrier clearance fees are not included because they vary; see each row in the calculator.
| How you sell and ship | EU duty | VAT | €2 handling fee | Buyer pays at the door | Try it |
|---|---|---|---|---|---|
| Sold on Etsy, eBay or another marketplace (IOSS), sent by post | €3.00 | €7.60 | €2.00 | €5.00 | 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 post (buyer pays on delivery) | €3.00 | €8.55 | €2.00 | €13.55 | 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 the carrier may still ask the buyer for them: that is the €5.00 in the first row. Ask your carrier or shipping service whether it bills them to you, and build them into your EU shipping price. The courier row uses the normal 2.5% rate for silver jewellery, because courier parcels outside IOSS are outside the €3 regime; this point is only partly confirmed (see above). Read more about how the EU counts "items" and the €2 handling fee.
Anti-dumping duties on Chinese candles and ceramics
TARIC shows a definitive anti-dumping duty on candles, tapers and the like (3406000000) from China since 27 January 2026 (Implementing Regulation (EU) 2026/157): 60.3% for producers not named in the regulation (additional code 8999). Named Chinese producers have their own additional codes.
TARIC shows a definitive anti-dumping duty of 79% on ceramic tableware and kitchenware from China since 7 February 2026 (Implementing Regulation (EU) 2026/274), both stoneware (6912002310) and porcelain (6911100090). Spice mills, knife sharpeners, cutting tools and pizza stones of stoneware are under 6912002390, which TARIC shows without it.
The Commission's guidance says the duty relief that the €3 duty replaced covered anti-dumping and countervailing duties as well as normal import duties, and that the €3 per item applies instead of it. Read together, consignments of €150 or less that fall under the €3 regime pay €3 per item rather than an anti-dumping duty. Above €150, or outside the €3 regime, the normal rate and any anti-dumping duty apply. Confirm with your carrier how it declares your parcels.
In practice: a €40.00 candle or mug sold under IOSS or sent by post pays the €3 duty per item, not 60.3% or 79%. The same goods above €150, or sent by courier outside IOSS, can pay the anti-dumping duty on top of the normal rate, and VAT is charged on the total. If you sell candles or ceramic tableware made in China, ask your carrier how it declares them before you set EU prices.
Orders above €150
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).
EU third-country duty rates in TARIC for goods made in China (TARIC shows no tariff preference for China on these codes): cotton T-shirts 12% (6109100010), cotton dresses 12% (6204420010), silver jewellery 2.5% (7113110000), stoneware tableware 5.5% (6912002310), porcelain tableware 12% (6911100090); candles (3406000000), toys (9503009990), earphones (8518300090) and printed books (4901990000) 0%.
EU standard VAT rates range from 17% (Luxembourg) to 27% (Hungary), e.g. Germany 19%, France 20%, Italy 22%, Spain 21%, Netherlands 21%, Ireland 23%. Reduced rates apply to some goods (e.g. books).
Example: one item worth €200.00 made in China, sent by courier to Germany on or after 1 November 2026, buyer pays on delivery (DDU). Duty is the normal EU rate plus any anti-dumping duty for producers not named in the regulation; VAT is 19% on the price plus all duties; the €2 fee is added per item. Carrier fees are extra.
Codes, rates and anti-dumping duties from TARIC, the EU's official tariff database (European Commission, Taxation and Customs Union, checked 28 Oct 2026, origin China, reference date 1 November 2026). For rows with anti-dumping duty, the calculator link enters normal rate + anti-dumping rate as one custom duty rate. Duty and VAT are worked out on the item price only; customs charges them on the value including transport to the EU border. Your product may have a different code and rate: check it in our HS code lookup links.
Etsy, eBay and Shopify
On Etsy and eBay, VAT on EU orders of €150 or less is collected by the marketplace (IOSS), so your EU buyer should not pay VAT again at the door. On your own Shopify store you need your own IOSS number (usually through an EU intermediary) or the buyer pays VAT and a carrier fee on delivery: see do I need an IOSS number? and DDP vs DAP for marketplace sellers.
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
Checklist for selling from China to EU buyers
- Put at least the 6-digit HS code, a precise description ("sterling silver earrings", "stoneware coffee mug"), the value and "Country of origin: China" on every customs form. See how to fill in CN22 and CN23.
- Count the different tariff lines in each parcel: each one pays €3 (IOSS or post) and, from 1 November 2026, €2.
- Ship one order in one parcel. A second parcel is a second consignment and the per-item charges start again.
- Selling candles or ceramic tableware? Check the anti-dumping duty in TARIC and how your carrier declares the parcel before you quote EU prices.
- Give your carrier the product identifiers EU customs needs from 1 November 2026: see our PID checklist.
中文摘要
- 自2026年7月1日起，寄往欧盟的150欧元以下包裹不再免征关税。通过IOSS申报或以邮政方式寄送的包裹，每件（每个税则号）征收3欧元关税，有效期至2028年7月1日。
- 自2026年11月1日起，所有远程销售进入欧盟的商品，无论价值多少，每件另收2欧元的欧盟处理费。
- 超过150欧元的订单按正常欧盟税率征收关税和增值税（例如纯棉T恤12%，银饰2.5%）。
- 反倾销税：中国产蜡烛（3406000000）自2026年1月27日起为60.3%（未列名生产商），中国产陶瓷餐具和厨具（例如6912002310、6911100090）自2026年2月7日起为79%。欧盟委员会指南指出，3欧元关税取代的免税也包括反倾销税，因此适用3欧元制度的150欧元以下包裹按每件3欧元征收；超过150欧元或不适用该制度时，需缴纳反倾销税。
- 本页仅为一般信息，不构成法律、税务或海关建议。
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.
The €3 duty and the €2 fee are not refunded when a buyer returns an order; see international returns and duty refunds. Also selling to the US? See China → US: the 12.5% duty and the Section 301 lists. Selling to the UK? See China → UK: customs charges, the £135 rule and anti-dumping. Goods made in South Korea? See Korea → EU: 0% FTA duty above €150. We record every rule change in the change log.
This page is general information, not legal, tax or customs advice. The Commission's guidance is explanatory and not legally binding; the legal texts take precedence. Anti-dumping duties depend on the producer and the exact product scope of each regulation. 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
- TARIC consultation: measures for imports originating in India (third-country duty, GSP, low-value consignment duty, Union handling fee), codes 7113110000, 7113190000, 6109100010, 6204420000, 6214100000, 6214200000, 6302210000, 3307410000, 4202210000; simulation dates 25 Oct and 1 Nov 2026, European Commission, Taxation and Customs Union. Accessed 25 Oct 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
- 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
- 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
- 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 China (third-country duty, anti-dumping duties, low-value consignment duty, Union handling fee), codes 6109100010, 6204420010, 7113110000, 6912002310, 6912002390, 6911100090, 3406000000, 9503009990, 8518300090, 4901990000; reference date 1 Nov 2026, European Commission, Taxation and Customs Union. Accessed 28 Oct 2026. Verified
- UK Trade Tariff: commodity descriptions 6912002310 (stoneware tableware and kitchenware, excluding spice mills, knife sharpeners, pizza stones and similar) and 6912002390 (other), HM Revenue & Customs / Department for Business and Trade (UK Trade Tariff). Accessed 28 Oct 2026. Verified
- VAT rules and rates (Your Europe) / VAT rates in Member States, European Union. Accessed 20 Oct 2026. Partly 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.