US to Germany customs charges (2026): €3 duty, €2 fee, 19% VAT and USPS DDP
Shipping Etsy, eBay or Shopify orders from the United States 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 type when VAT goes through IOSS or the parcel goes by post, and from 1 November 2026 a €2 EU handling fee per item type. German import VAT is 19%, and Deutsche Post adds €7.50 when it collects the charges at the door. Above €150, many US-made goods now pay 0% EU duty under Regulation (EU) 2026/1455, if the origin can be proven. USPS can prepay all of it with its own DDP option. Worked examples below, with an official source and date on every rule.
Calculate your own order for US → 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 type are still due; if nobody prepays them, Deutsche Post collects them from the buyer, plus its €7.50 fee.
- Own shop, USPS without DDP: the buyer pays €3, €2, 19% VAT and Deutsche Post’s €7.50 at the door. USPS DDP lets you prepay everything at the counter or on Click-N-Ship; USPS adds no fee of its own (a provider fee may be passed on).
- Above €150: 0% EU duty on many US-made goods (T-shirts, knitwear, ceramics, leather bags, jewellery) with proof of US origin; otherwise the normal rate (for example 12% on cotton T-shirts). Plus 19% VAT and the €2 fee.
- Before you post: no Packstation addresses, a 6-digit HS code per item, and no lithium batteries by USPS.
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. Canada to Germany duty and VAT
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.
A marketplace or platform that facilitates the sale of goods imported from outside the EU in consignments of €150 or less to EU consumers is a 'deemed supplier': for VAT purposes it is treated as the seller and handles the VAT, whether it is established in the EU or not.
Etsy says that from 1 November 2026, if you buy the shipping label on Etsy, the €2 fee per unique item per package will be accounted for; if you buy labels elsewhere, ask your carrier how it collects the fee. For EU product identifiers, labels bought on Etsy send your listing ID as the merchant product ID and your listing SKU (or the listing ID if there is no SKU) as the manufacturer product ID; with labels bought elsewhere you enter them yourself (the listing ID as merchant ID and the listing SKU as manufacturer ID, adding a SKU first if the listing has none) and should not leave those fields blank.
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. USPS parcels are delivered in Germany by Deutsche Post, which adds its €7.50 fee whenever it collects charges at the door.
| How you sell and ship | EU duty | VAT (19%) | €2 handling fee | Deutsche Post fee | Buyer pays at the door | Paid at checkout or by you | Try it |
|---|---|---|---|---|---|---|---|
| Etsy or eBay (VAT at checkout through IOSS), €3 and €2 not prepaid | €3.00 | €7.60 | €2.00 | €7.50 | €12.50 | €7.60 | Open in calculator |
| Etsy or eBay (IOSS), you prepay the €3 and €2 (for example USPS DDP) | €3.00 | €7.98 | €2.00 | — | €0.00 | €12.98 | Open in calculator |
| Own website with your own IOSS number, everything prepaid (DDP) | €3.00 | €7.98 | €2.00 | — | €0.00 | €12.98 | Open in calculator |
| Own website, no IOSS, USPS without DDP (buyer pays on delivery) | €3.00 | €8.55 | €2.00 | €7.50 | €21.05 | €0.00 | 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, with Deutsche Post’s fee on top. Without IOSS, VAT is charged on the price plus the €3 duty, and on the €2 fee. The calculator also shows a note that the EU has not said how its 0% on US goods interacts with the €3 duty. Read more about how the EU counts “items” and the €2 handling fee.
USPS DDP and Deutsche Post’s €7.50 fee
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. Canada to Germany duty and VAT
USPS Delivered Duty Paid lets the sender prepay import duties, taxes and fees when buying postage (through a third-party service provider, Zonos). It is available to Germany and the UK for Priority Mail Express International, Priority Mail International and First-Class Package International Service, at the Post Office counter, on Click-N-Ship or through USPS APIs; USPS charges no fee of its own ($0.00 in the price list effective 4 October 2026), but any vendor fee is passed on. Marketplaces and PC Postage providers may use their own solution instead.
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.
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.
Buyers who refuse to pay at the door send the parcel back, often at your cost. Prepay with USPS DDP or sell through a marketplace or with IOSS, and price the €3 and €2 into your shipping. More on the choice: DDP vs DAP.
Orders above €150: 0% EU duty on many US-made goods
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 12 November 2026, goods originating in the United States: a 0% US tariff preference applies from 1 July 2026 under Regulation (EU) 2026/1455 on cotton T-shirts and women's cotton dresses (normally 12%), wool jumpers (10.5%), wool shawls and scarves (8%), ceramic tableware (5.5%), leather handbags (3%) and silver and gold jewellery (2.5%); candles, skincare, soap and toys are 0% anyway. The same lines still show the €3 low-value duty and the €2 Union handling fee from 1 November 2026. To get the 0%, the import declaration must carry document code U190 (proof of origin under Article 6 of the Regulation).
Example: one item worth €200.00 made in the US, sent by courier to Germany on or after 1 November 2026, buyer pays on delivery (DDU). Without proof of US origin the normal EU rate applies; with it 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 12 Nov 2026, origin United States). 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.
Proving US origin for the 0% rate
European Commission Q&A (updated 16 July 2026): US origin for the 0% rate is decided by the EU's non-preferential origin rules (wholly obtained in the US, or last substantial processing there), and the importer must also hold evidence that the goods were transported directly from the US to the EU. There is no standard certificate: a "Made in USA" mark, an origin statement on the invoice or a certificate of origin is not enough on its own. If the US seller cannot supply the evidence, the 0% rate cannot be claimed.
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
Since 1 July 2026, EU Regulation 2026/1455 has eliminated EU customs duties on covered US industrial goods (until 31 December 2029). How this interacts with the €3 low-value duty is not confirmed.
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'). Canada to Germany duty and VAT
The 0% is for goods made in the US, not for goods you import from elsewhere and resell. Keep production records (where it was made, from what) and the shipping record showing it went straight from the US to Germany, and send them with the parcel or on request; a “Made in USA” line on the invoice alone will not do.
USPS rules for parcels to Germany
USPS rules for mail to Germany: every article needs its 6-digit HS code on the customs form, plus country of origin; the parcel must go to a street address (not a DHL Packstation, Paketshop or Postfach) with the addressee's full name, and Deutsche Post asks for a local phone number. Priority Mail International commercial shipments need an invoice in duplicate at any value.
USPS lists as prohibited to Germany: lithium cells and batteries (including items containing them, with limited exceptions), melatonin, absinthe and live plants; plants and seeds from outside the EU need a phytosanitary certificate. Jewellery and other valuables are prohibited in Priority Mail Express International to Germany, and Priority Mail (Express) International insured items worth more than $500 are returned to the sender.
USPS: First-Class Package International Service packages are limited to a declared value of $400 (PS Form 2976 or 2976-A); above $400 you must use Priority Mail International (2976-A at any value) or Priority Mail Express International (2976-B). Merchandise is not allowed in First-Class Mail International letters or large envelopes.
USPS mandatory customs data: sender's and recipient's full name and address, the category (e.g. document, gift, merchandise), a detailed description with the quantity, net weight and value of each item, at least the 6-digit HS code for each item (unless the country listing says otherwise), and the sender's signature and date. Phone numbers, email addresses and country of origin may also be required. The sender remains solely responsible for the accuracy of HS codes and all customs information, whatever software is used.
US export filing: Electronic Export Information (EEI) must be filed in the Automated Export System (free through ACE AESDirect) when the value of goods under one Schedule B number in a shipment is over US$2,500, or when an export licence or another mandatory rule applies, also for parcels sent by USPS (you give the post office the ITN or the exemption citation). At US$2,500 or less per Schedule B number no EEI is needed unless a mandatory rule applies; shipments to Canada are exempt. US to Australia customs charges
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 “jewelry”, and add the HS code and “Country of origin: US” for each line. Help: find your HS code, customs forms 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. Canada to Germany duty and VAT
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 US sellers shipping to Germany
- Use the buyer’s street address and phone number; Packstation, Paketshop and Postfach addresses get rejected.
- Count the different tariff lines in each parcel: each one pays €3 (IOSS or post) and €2. Ship one order in one parcel.
- Own website without IOSS? Use USPS DDP (or a courier DDP service) so your German buyer is not asked for VAT, €3, €2 and €7.50 at the door.
- Above €150 with US-made goods, keep proof of US origin and direct shipment to claim 0% duty.
- No lithium batteries by USPS to Germany; check the full list before posting.
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. Other EU countries: the US → EU route guide. Selling to the UK? See US → UK import tax and customs charges; to Canada, US → Canada; to Australia, US → Australia. Every rule change is in the change log.
This page is general information, not legal, tax or customs advice. Whether your goods count as US-made depends on the EU’s origin rules, and USPS, 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
- Prepare for EU customs updates (Etsy announcement, October 2026), Etsy (official Community announcement). Accessed 28 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
- International Mail Manual 361-363: USPS Delivered Duty Paid (DDP), Exhibit 362 availability, United States Postal Service (Postal Explorer). Accessed 12 Nov 2026. Verified
- Notice 123 Price List (effective 4 Oct 2026): USPS Delivered Duty Paid (DDP) fee, United States Postal Service (Postal Explorer). Accessed 12 Nov 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 the United States (US), codes 6109100010, 6204420000, 6110110000, 6214200000, 6912002390, 4202210000, 7113110000, 7113190000, 3406000000, 3304990000, 3401110000, 9503009990; reference date 12 Nov 2026, European Commission, Taxation and Customs Union. Accessed 12 Nov 2026. Verified
- Q&A: Article 59a of Commission Implementing Regulation 2015/2447 (proof of US origin for Regulation (EU) 2026/1455), last updated 16 July 2026, European Commission, DG TAXUD (copy published by the Spanish Tax Agency, AEAT). Accessed 12 Nov 2026. Verified
- Regulation (EU) 2026/1455 (EU tariff commitments for US goods), EUR-Lex. Accessed 20 Oct 2026. Partly verified
- Hilfe zum Warenimport (import FAQ), DHL Paket / Deutsche Post (DHL Privatkundenservice). Accessed 9 Nov 2026. Verified
- International Mail Manual, Individual Country Listings: Germany, United States Postal Service (Postal Explorer). Accessed 12 Nov 2026. Verified
- International Mail Manual (IMM), chapter 1: International Mail Services (issue of September 7, 2026), sections 123.3–123.71 and Exhibit 123.61, USPS Postal Explorer. Accessed 27 Oct 2026. Verified
- Electronic Export Information (EEI), International Trade Administration (trade.gov). 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 12 Nov 2026 (Canada's counter-tariff applies to low-value parcels too). Alerts send one short email, with the source, only when a rule changes on a route you pick.