The EU €3 duty "per item": how items are counted, with worked examples
Since 1 July 2026 parcels worth €150 or less sent to EU consumers pay a flat €3 customs duty per item. "Item" does not mean each article in the box: it means each tariff line on the customs declaration. Here is how the Commission's guidance counts items, what happens when you split an order, and what it means for preferential origin, with an official source and date on every rule.
The rule
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.
What counts as one "item"
An 'item' is one or more goods in a consignment that share the same tariff classification, description and, on a full declaration, country of origin. The €3 duty (and the Union handling fee planned from 1 November 2026) is charged per declaration line, whatever the quantity on that line. Customs may not group different tariff lines under one line when the €3 duty applies.
The Commission's own examples: 5 T-shirts in one parcel = 1 item = €3; 1 T-shirt + 1 watch = 2 items = €6.
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.
On a full (H1) declaration the 10-digit TARIC code and origin are declared, so the same product code from two countries of origin makes two lines (2 × €3). The Commission's example: 5 bicycle parts made in China plus 1 identical part made in Thailand, plus 2 frames from China, is 3 lines. The simplified declarations (H6/H7) use only the 6-digit HS or 8-digit CN code and no origin, so very similar products can fall on one line there.
Worked examples
Duty below is the €3 per item. The last column adds the planned €2 Union handling fee per item from 1 November 2026, which is not yet final (see below). All examples assume a consignment of €150 or less to an EU consumer, declared under IOSS or sent by post.
| Parcel | Why | Items | €3 duty | Duty + planned €2 fee | Basis |
|---|---|---|---|---|---|
| 5 identical cotton T-shirts | One tariff line | 1 | €3.00 | €5.00 | Commission example · Open in calculator |
| 1 T-shirt + 1 watch | Two different tariff lines | 2 | €6.00 | €10.00 | Commission example · Open in calculator |
| 2 mugs + 3 candles + 1 art print | Three different tariff lines (assumed) | 3 | €9.00 | €15.00 | Our illustration · Open in calculator |
| 5 T-shirts sent as 3 + 2 in two parcels | Two consignments, one line each | 2 | €6.00 | €10.00 | Our illustration of the consignment rule |
"Our illustration" rows apply the official rules to typical small-seller orders; whether two of your products share a tariff line depends on their exact codes (check them with our HS code lookup links). Splitting an order never lowers the charge: each parcel is its own consignment and pays per line.
Splitting orders and the €150 limit
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.
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).
Who pays, and preferential origin
The €3 duty is owed by the declarant: the seller or importer (IOSS holder, special-arrangement user or their indirect representative). The consumer pays it only in residual cases.
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 (planned from 1 November 2026) still applies.
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.
The €2 handling fee from 1 November 2026
From 1 November 2026 a Union Handling Fee of €2 per distinct item will apply to B2C e-commerce goods arriving from outside the EU, at any value. It is in addition to the €3 duty, cannot be refunded (even on returns), and does not apply to private gifts. The Commission adopted the €2 amount on 21 September 2026, but it still has to pass European Parliament/Council scrutiny and be published in the Official Journal. What is refunded on returns
What to do as a seller
- Give each product its correct EU code, and use the same description for identical goods so they can share one declaration line.
- Ship a buyer's order in one parcel where you can: two parcels mean two consignments and the per-item charges are counted again.
- If you sell DDP with IOSS, build €3 per distinct product type (plus the handling fee once it is final) into your EU prices or shipping charge.
- Check that your carrier or shipping app sends one line per tariff code, and the product identifiers needed from 1 November 2026.
- Use the calculator and set "Number of different items (tariff lines)" to the number of different tariff lines in the parcel.
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
- 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
- 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
- Questions & answers – EUR 3 customs duty guidance (30 Jun 2026), European Commission. Accessed 20 Oct 2026. Verified
- Commission sets Union handling fee at EUR 2 per item (2 Oct 2026), CLECAT (industry association, secondary). Accessed 20 Oct 2026. Verified
- Customs formalities for low value consignments (IOSS), European Commission – Taxation and Customs Union. Accessed 20 Oct 2026. Verified
The Commission's guidance is explanatory and not legally binding; the legal texts take precedence. This page is general information, not customs or tax advice; see the disclaimer.