Vietnam to EU customs: the €3 duty, the €2 fee, VAT and EVFTA duty (2026)
Selling clothing, áo dài, silk scarves, shoes, handbags, rattan baskets, ceramics or silver jewellery from Vietnam to buyers in Germany, France, the Netherlands or anywhere else in the EU, or buying them? 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, and from 1 November 2026 a €2 EU handling fee per item is added on every online order. Above €150, goods made in Vietnam now pay 0% duty under the EU–Vietnam free trade agreement (EVFTA) on almost every line we checked, if the preference is claimed; clothing reached 0% on 1 January 2025. Without it, duty is the normal EU rate: 16.9% on fabric shoes, 12% on T-shirts, dresses and porcelain, 9.7% on plastic handbags, 8% on silk scarves, 5.5% on stoneware, 3.7% on rattan baskets. Import VAT is due either way. Every rule below has an official source and date.
Calculate your own order for Vietnam → 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
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 silk scarf for €40.00 (free shipping), to a buyer in Germany, shipped on or after 1 November 2026. The normal EU duty rate is 8%. 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) | €3.20 | €8.59 | €2.00 | €13.79 | 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 a scarf, a dress and a pair of shoes is 3 items: €9.00 duty plus €6.00 in fees. The courier row uses the normal 8% 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, Vietnamese origin does not remove the €3 duty on an IOSS order of €150 or less. Claiming the EVFTA rate on a small parcel only makes sense on a full customs declaration, usually through a courier.
Orders above €150 and the EU–Vietnam trade deal
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).
The EU–Vietnam free trade agreement has applied since 1 August 2020, with EU tariffs cut to zero in stages. TARIC now lists a 0% preference for goods originating in Vietnam on almost every product we checked: clothing (T-shirts, dresses, silk dresses, jumpers, silk scarves) and porcelain since 1 January 2025, fabric shoes since 1 January 2023, and handbags, rattan baskets, stoneware, hats and silver jewellery since 1 August 2020. One exception we found: women's leather sandals and strappy shoes (CN 6403 99 38) are still at 0.6% until 31 December 2026. The preference is only for goods made in Vietnam under the agreement's rules of origin, and it must be claimed on the EU import declaration.
EU duty on goods made in Vietnam without the preference (TARIC, 8 November 2026): 16.9% on fabric shoes and trainers, 12% on cotton T-shirts, dresses, silk dresses, cotton jumpers and porcelain, 9.7% on handbags with a plastic-sheeting outer, 8% on silk and other scarves, 5.5% on stoneware, 5% on women's leather sandals, 3.7% on rattan baskets, 3% on leather handbags, 2.7% on hats, 2.5% on silver jewellery, and 0% anyway on wooden statuettes and wooden furniture. With the EU–Vietnam FTA preference these are 0%, except women's leather sandals at 0.6% in 2026. Roasted coffee is 7.5% without and 0% with the preference, but food has separate EU import rules. 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" uses the EVFTA rate in TARIC for 2026 and assumes the goods are made in Vietnam with a valid proof of origin. 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 8 Nov 2026, origin Vietnam, reference date 8 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. Our calculator does not apply the EVFTA rate automatically (a few lines are still being phased in), so the "FTA rate" links enter the TARIC rate as a custom duty rate. Roasted coffee is 7.5% without preference and 0% with it, but food has separate EU import rules beyond duty, so it is not in the table. Your product may have a different code and rate: check it in our HS code lookup links.
Claiming the EVFTA rate: proof of origin
Goods made in Vietnam get the EU–Vietnam FTA rate on import into the EU with a certificate of origin issued by the Vietnamese authorities, or with an origin declaration that the exporter types, stamps or prints on the invoice or delivery note (text in Annex VI of Protocol 1) and signs by hand. Any exporter may make out the declaration for a consignment up to the value set in Vietnamese law, at most €6,000; above that, a certificate of origin is needed unless the exporter is approved or registered under a scheme Vietnam has notified to the EU. A proof of origin is valid for 12 months.
- Check the item is made in Vietnam under the agreement's rules of origin. "Ships from Vietnam" is not enough: clothing must meet the product-specific rule for its code, and goods made in China and only sent from Vietnam pay the normal EU rate (see China to EU customs).
- Sellers: for consignments up to the value limit, type the origin declaration from Annex VI on the invoice and sign it by hand; above it, get a certificate of origin in Vietnam. Put "Country of origin: Vietnam" on the customs form too.
- Buyers: the preference is claimed by whoever makes the EU import declaration, usually the courier. If a courier's bill shows full duty on a Vietnamese-made item over €150, ask whether preference was claimed.
Gifts from family and friends in Vietnam
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–Vietnam agreement, small packages sent from one private person to another, not by way of trade, count as originating without a proof of origin if declared as meeting the rules (for post, on the CN22 or CN23) and worth no more than €500 in total (€1,200 for goods in a traveller's luggage).
For sellers in Vietnam 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
Etsy's international shipping help page lists SendNow by Asendia and Shippo as recommended third-party shipping services for sellers in Vietnam, and DHL, UPS and YunExpress as commonly used DDP carriers. Vietnam Post is not listed.
- 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 ("women's silk dress", "handmade rattan basket"), the value and "Country of origin: Vietnam" on every customs form: see how to fill in CN22 and CN23. Selling silver jewellery? See jewellery import duty.
Tóm tắt tiếng Việt
- Từ ngày 1/7/2026, EU bãi bỏ miễn thuế nhập khẩu cho lô hàng từ 150 euro trở xuống. Lô hàng khai báo qua IOSS (VAT của EU được thu khi thanh toán) hoặc gửi qua bưu điện chịu thuế hải quan cố định 3 euro cho mỗi mặt hàng (mỗi mã thuế), áp dụng đến ngày 1/7/2028.
- Từ ngày 1/11/2026, mỗi mặt hàng bán trực tuyến cho người tiêu dùng EU chịu thêm phí xử lý của EU là 2 euro, bất kể giá trị.
- Trên 150 euro: người mua trả VAT nhập khẩu (ví dụ Đức 19%). Hàng có xuất xứ Việt Nam được hưởng thuế suất 0% theo Hiệp định EVFTA với hầu hết các mã hàng chúng tôi đã kiểm tra, nếu yêu cầu ưu đãi (quần áo từ 1/1/2025; riêng giày sandal da nữ mã 6403 99 38 vẫn 0,6% đến hết năm 2026). Nếu không, áp dụng thuế suất thông thường: giày vải 16,9%, áo thun, váy, áo len và đồ sứ 12%, túi nhựa 9,7%, khăn lụa 8%, gốm sành 5,5%, giỏ mây 3,7%, túi da 3%, trang sức bạc 2,5%.
- Để hưởng ưu đãi cần giấy chứng nhận xuất xứ do cơ quan có thẩm quyền Việt Nam cấp, hoặc với lô hàng không vượt quá mức giá trị do pháp luật Việt Nam quy định (tối đa 6.000 euro), nhà xuất khẩu ghi tờ khai xuất xứ trên hóa đơn (theo mẫu Phụ lục VI) và ký tay. Với đơn IOSS từ 150 euro trở xuống, thuế 3 euro vẫn áp dụng bất kể xuất xứ.
- Trang này chỉ mang tính thông tin chung, không phải tư vấn pháp lý, thuế hay hải quan.
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 Vietnam to the UK? See Vietnam → UK customs charges and 0% FTA duty. To the US? See Vietnam → US: normal duty + 12.5% Section 301. Goods made in Thailand (no EU trade deal yet)? See Thailand → EU. Made in South Korea or New Zealand? See Korea → 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, and EU trade defence duties (such as anti-dumping) on some Vietnamese goods are not covered here. 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
- EU-Viet Nam agreements, European Commission, DG Trade. Accessed 8 Nov 2026. Verified
- TARIC consultation: measures for origin Viet Nam (VN), reference date 8 November 2026, European Commission, DG TAXUD. Accessed 8 Nov 2026. Verified
- Free Trade Agreement between the European Union and the Socialist Republic of Viet Nam, Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation (OJ L 186, 12.6.2020), Official Journal of the European Union (EUR-Lex). Accessed 8 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
- Information for Managing International Shipments, Etsy Help. Accessed 10 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.