Fee Calculation Formula
For e-commerce consignments valued at €150 or less from non-EU sellers (distance sales), the calculation is:
EU Customs Duty = €3 × number of tariff classifications
VAT Base = Declared Value + Customs Flat Fee
Import VAT = VAT Base × Country Standard VAT Rate
Estimated Checkout Total = Declared Value + Customs Duty + Import VAT
Data Sources
Customs Rules
- Council Regulation (EU) 2026/382 — the legal basis for the temporary €3 flat fee
- European Commission: Guidance and legal text — temporary flat fee on low-value imports (8 June 2026)
- EC Press Release IP/26/1491: New e-commerce duty for small packages (1 July 2026)
VAT Rates
- PwC Worldwide Tax Summaries — VAT rates table (PwC Worldwide Tax Summaries — VAT rates table (cross-referenced July 2026). European Commission TEDB (Taxes in Europe Database) for official rate verification.)
Country Customs Authorities
Each country page links to the official national customs authority website. These links were verified as of 5 July 2026.
What This Calculator Covers
- E-commerce distance sales from non-EU sellers to EU consumers
- Consignments valued at €150 or less
- The temporary €3 duty for each tariff classification (effective 1 July 2026 – 1 July 2028)
- Standard import VAT at the destination country rate
- All 27 EU member states
What This Calculator Does Not Cover
- Orders over €150 — these follow standard customs tariff schedules based on HS (Harmonized System) codes, which require knowing the exact type of goods
- Preferential trade agreements — goods declared under H1 with preferential origin may be exempt from the flat fee
- Excise duties — some goods (tobacco, alcohol) are subject to additional excise duties not calculated here
- Post-July 2028 tariffs — from 1 July 2028, standard tariff schedules replace the flat fee; this calculator will be updated when that information is available
- Business imports — this calculator is designed for consumer (B2C) distance sales only
- Seller checkout policy — the declarant, normally the seller or importer, is legally liable; the estimate assumes that duty is passed through to the buyer
Before July 2026 Baseline
The "before July 2026" cost shown in the calculator assumes the previous regime where:
- No customs duty applied to consignments ≤ €150
- VAT was typically collected at checkout via IOSS (Import One-Stop Shop), applied to the declared value only
The "extra cost" figure therefore estimates the checkout increase if the seller passes through the €3 duty for each tariff classification plus the related VAT increment.
Accuracy and Limitations
This calculator provides estimates only. Actual import fees may differ due to:
- Carrier handling fees (separate from customs duties)
- Incorrect declared values by sellers
- Country-specific customs enforcement differences
- Special VAT rules for specific goods categories
- VAT rate changes after our last verification date
- How the seller or importer presents or absorbs the customs duty at checkout
This calculator is not customs or tax advice. For authoritative guidance, consult your national customs authority.