South Korea to EU customs: the €3 duty, the €2 fee, VAT and 0% FTA duty (2026)
Ordering K-beauty, fashion or K-pop goods from South Korea to Germany, France, Ireland or anywhere else in the EU, or selling them from Korea? 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 for skincare 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 Korea pay 0% duty under the EU–Korea trade agreement 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 Korean 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 serum, a lipstick and a shampoo) 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, Korean origin does not remove the €3 duty on an IOSS order of €150 or less. Claiming 0% FTA 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 South Korea pay 0% EU customs duty under the EU–Korea Free Trade 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 and porcelain tableware, 9.7% on handbags with a plastic-sheeting outer, 5.5% on stoneware, 3.2% on green tea, 2.5% on silver jewellery, and 0% on skincare, make-up, shampoo, earphones, toys 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 FTA claim" uses the normal EU rate; "FTA claimed" assumes the goods are made in Korea and come with a valid origin declaration. 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 30 Oct 2026, origin South Korea, 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: the origin declaration
The EU–Korea 0% rate is only for goods that originate in South Korea under the agreement's rules of origin; goods only sold or shipped from Korea but made elsewhere pay the normal rate. The preference is claimed with an origin declaration on the invoice or another commercial document, made out by an approved exporter, or by any exporter for a consignment of originating products worth up to €6,000 in total. A EUR.1 certificate is not accepted.
- The text goes on the invoice or delivery note: "The exporter of the products covered by this document (customs authorisation No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin." For Korean goods the gap is "Korean".
- Above €6,000 per consignment only an approved exporter, with the authorisation number from Korea Customs, can make it out.
- Goods only sold or shipped from Korea but made elsewhere (for example in China) do not get the 0% rate.
Gifts from family and friends in Korea
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–Korea agreement, small packages sent from one private person to another, not by way of trade, can be treated as originating in Korea without a proof of origin, if declared as meeting the rules and worth no more than €500 in total (€1,200 for goods in a traveller's luggage).
For sellers in South Korea 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 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 ("hyaluronic acid face serum", "cotton T-shirt"), the value and "Country of origin: Korea" on every customs form: see how to fill in CN22 and CN23.
- For orders above €150, add the origin declaration to the invoice so your buyer gets the 0% rate.
한국어 요약
- 2026년 7월 1일부터 EU로 보내는 150유로 이하 소포의 관세 면제가 폐지되었습니다. IOSS(결제 시 EU 부가가치세 징수)로 신고하거나 우편으로 보내는 소포는 품목(관세 세번)마다 3유로의 관세가 부과되며, 화장품처럼 일반 세율이 0%인 상품도 마찬가지입니다. 이 제도는 2028년 7월 1일까지 적용됩니다.
- 2026년 11월 1일부터 EU 소비자에게 온라인으로 판매되는 모든 상품에는 금액과 관계없이 품목당 2유로의 EU 처리 수수료가 추가됩니다.
- 150유로 초과: 수입 부가가치세(예: 독일 19%)가 부과됩니다. 한국산 제품은 한·EU 자유무역협정(FTA) 특혜를 신청하면 확인한 모든 품목에서 관세 0%입니다. 신청하지 않으면 EU 일반 세율이 적용됩니다(예: 면 티셔츠·자기 식기 12%, 플라스틱 시트 핸드백 9.7%, 은 장신구 2.5%, 화장품 0%).
- 특혜를 받으려면 송장에 원산지 신고서가 필요합니다. 총액 6,000유로 이하 화물은 모든 수출자가 작성할 수 있고, 그 이상은 인증수출자만 작성할 수 있습니다. IOSS로 신고하는 150유로 이하 소포에는 원산지와 관계없이 3유로 관세가 부과됩니다.
- 이 페이지는 일반 정보이며 법률·세무·통관 자문이 아닙니다.
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 Korea to the UK? See Korea → UK customs charges and the £135 rule. To the US? See Korea → US: the 12.5% Section 301 rule. Goods made in Japan? See Japan → EU: the €3 duty and 0% EPA duty. Goods made in China? See China → EU: the €3 duty and anti-dumping. Goods made in Thailand (no EU trade deal yet)? See Thailand → EU customs. Made in Vietnam or New Zealand? See Vietnam → EU and New Zealand → EU. 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 South Korea (KR), reference date 1 November 2026, European Commission, DG TAXUD. Accessed 30 Oct 2026. Verified
- EU–Korea Free Trade Agreement, Protocol concerning the definition of 'originating products' and methods of administrative cooperation (OJ L 127, 14.5.2011), European Union / Access2Markets (European Commission). Accessed 3 Nov 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.