Japan to EU customs: the €3 duty, the €2 fee, VAT and 0% EPA duty (2026)
Buying or selling Japanese skincare, ceramics, knives, figures, trading cards or vintage fashion between Japan and Germany, France, Italy or anywhere else in the EU? Since 1 July 2026 orders of €150 or less pay a flat €3 customs duty per item when VAT is collected at checkout (IOSS) or the parcel goes by post, even on products whose normal duty rate is 0%. From 1 November 2026 a €2 EU handling fee per item is added on every online order. Above €150, goods made in Japan pay 0% duty under the EU–Japan Economic Partnership Agreement (EPA) when the preference is claimed, and the normal EU rate otherwise. Import VAT is due either way. Every rule below has an official source and date.
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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
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
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.
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 Japanese skincare product for €40.00 (free shipping), to a buyer in Germany, shipped on or after 1 November 2026. Its normal EU duty rate is 0%, but TARIC lists the €3 duty and the €2 fee on its code too. VAT is 19% in Germany. Carrier clearance fees are not included because they vary; see each row in the calculator.
| How it is sold and shipped | EU duty | VAT | €2 handling fee | Buyer pays at the door | Try it |
|---|---|---|---|---|---|
| Bought on a marketplace or shop that collects EU VAT at checkout (IOSS), sent by post | €3.00 | €7.60 | €2.00 | €5.00 | Open in calculator |
| Shop with its own IOSS number, duties prepaid (DDP), sent by courier | €3.00 | €7.98 | €2.00 | €0.00 | Open in calculator |
| Shop without IOSS, sent by post (buyer pays on delivery) | €3.00 | €8.55 | €2.00 | €13.55 | Open in calculator |
| Shop without IOSS, sent by courier (buyer pays on delivery) | €0.00 | €7.98 | €2.00 | €9.98 | 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 the shop does not prepay them the carrier may ask the buyer for them: that is the €5.00 in the first row. A parcel with 3 different kinds of product (say a face serum, a set of chopsticks and a pack of tea) is 3 items: €9.00 duty plus €6.00 in fees. The courier row uses the normal 0% rate, 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.
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
In practice, Japanese origin does not remove the €3 duty on an IOSS order of €150 or less. Claiming 0% EPA duty on a small parcel only makes sense on a full customs declaration, usually through a courier.
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).
Goods originating in Japan pay 0% EU customs duty under the EU–Japan Economic Partnership Agreement on every product we checked in TARIC, when the preference is claimed. Without it, the normal EU rate applies, e.g. 12% on cotton T-shirts, jumpers, dresses, bed linen and porcelain tableware, 9.7% on handbags and cases with a plastic-sheeting or textile outer, 8.5% on kitchen and table knives, 8% on leather shoes, 6.7% on camera lenses, 5.5% on stoneware, 3.2% on green tea, 3% on leather handbags and wallets, 2.7% on playing cards, 2.5% on silver jewellery, and 0% on skincare, make-up, cameras, earphones, toys, game consoles and books. Import VAT is due either way.
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, sent by courier to Germany on or after 1 November 2026, buyer pays on delivery (DDU). "No EPA claim" uses the normal EU rate; "EPA claimed" assumes the goods are made in Japan and the preference is claimed correctly. VAT is 19% on the price plus duty, and the €2 fee is added per item. Carrier fees are extra.
Codes and rates from TARIC, the EU’s official tariff database (European Commission, DG TAXUD, checked 31 Oct 2026, origin Japan, reference date 1 November 2026). 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.
Claiming 0% duty: statement on origin or importer’s knowledge
The EU–Japan 0% rate is only for goods that originate in Japan under the agreement's rules of origin; goods only sold or shipped from Japan but made elsewhere pay the normal rate. The importer claims it either on a statement on origin made out by the exporter on the invoice or any other commercial document, in an EU language or Japanese, or on the importer's own knowledge, backed by documents from the exporter or producer. A statement on origin is valid for 12 months. In Japan any exporter, producer or trader, can make it out; an exporter without a reference number (the Japan Corporate Number) gives its full address instead.
- Statement on origin: the exporter in Japan writes the agreed text on the invoice or another commercial document, with its reference number (or full address) and the origin criterion code. One statement can cover repeated shipments of identical products for up to 12 months.
- Importer’s knowledge: the EU importer claims the preference itself, based on documents from the exporter or producer showing the goods qualify. No statement on origin is needed, but the importer must be able to show those documents.
- Goods only sold or shipped from Japan but made elsewhere (for example in China) do not get the 0% rate, even if bought in a Japanese shop.
- Second-hand or vintage goods qualify only if their Japanese origin can be shown; if you cannot show it, plan on the normal rate.
Gifts from family and friends in Japan
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
Under the EU–Japan agreement, small packages sent from one private person to another, not by way of trade, are treated as originating in Japan without a statement on origin if worth no more than €500 in total (€1,200 for goods in a traveller's personal luggage), on import into the EU.
For sellers in Japan shipping to EU buyers
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
- On Etsy, eBay and other marketplaces, EU VAT on orders of €150 or less is collected by the marketplace. On your own website (Shopify, BASE and others) you need your own IOSS number (through an EU intermediary) or your buyer pays VAT and a carrier fee on delivery: see do I need an IOSS number? and DDP vs DAP.
- Count the different tariff lines in each parcel: each one pays €3 (IOSS or post) and, from 1 November 2026, €2. Build them into your EU shipping price.
- Put the HS code, a precise description ("stoneware tea bowl", "cotton T-shirt"), the value and "Country of origin: Japan" on every customs form: see how to fill in CN22 and CN23.
- For orders above €150 of goods made in Japan, add the statement on origin to the invoice so your buyer gets the 0% rate.
日本語の要約
- 2026年7月1日から、EU向けの150ユーロ以下の小包の関税免除は廃止されました。IOSS(購入時にEUの付加価値税を徴収)で申告する小包や郵便で送る小包には、品目(関税番号)ごとに3ユーロの関税がかかります。化粧品のように通常の税率が0%の商品も同じです。この制度は2028年7月1日まで適用されます。
- 2026年11月1日から、EUの消費者へのオンライン販売には、金額にかかわらず品目ごとに2ユーロのEU取扱手数料が加わります。
- 150ユーロ超:輸入付加価値税(例:ドイツ19%)がかかります。日本産品は日EU経済連携協定(EPA)の特恵を申請すれば、確認したすべての品目で関税0%です。申請しない場合はEUの通常税率です(例:綿Tシャツ・磁器食器12%、包丁8.5%、革靴8%、カメラレンズ6.7%、緑茶3.2%、化粧品0%)。
- 特恵の申請は、輸出者がインボイス等に記載する原産地に関する申告、または輸入者の知識に基づいて行います。原産地に関する申告は12か月有効です。IOSSで申告する150ユーロ以下の小包には、原産地に関係なく3ユーロの関税がかかります。
- このページは一般的な情報であり、法律・税務・通関の助言ではありません。
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 an order is returned; see international returns and duty refunds. Shipping from Japan to the UK? See Japan → UK customs charges and 0% CEPA duty. To the US? See Japan → US: the Section 301 rule. From South Korea? See Korea → EU customs. From Vietnam or New Zealand (EU FTAs in force)? See Vietnam → EU and New Zealand → EU. Goods made in China? See China → EU: the €3 duty and anti-dumping. 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. Whether goods qualify for preference depends on the product-specific rules of origin in the agreement. 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
- 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
- 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 origin Japan (JP), reference date 1 November 2026, European Commission, DG TAXUD. Accessed 31 Oct 2026. Verified
- EU–Japan Economic Partnership Agreement (Access2Markets), European Commission, Access2Markets. Accessed 31 Oct 2026. Verified
- EU–Japan EPA, Chapter 3: Rules of origin and origin procedures (agreement text, PDF), Japan Customs. Accessed 31 Oct 2026. Verified
- Guideline on the statement on origin under the Japan–EU EPA (PDF), Japan Customs. Accessed 31 Oct 2026. Verified
- VAT rules and rates (Your Europe) / VAT rates in Member States, European Union. Accessed 20 Oct 2026. Partly 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
- 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 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.