For online shops shipping from China, Turkey or the UK straight to customers in the EU, the cost of every parcel changed in 2026. Here is the status as of 18 October 2026 – with sources.
What changes
- Since 1 July 2026: the customs exemption for parcels up to €150 is gone. Distance sales now pay a flat €3 duty per item category on consignments with goods worth up to €150 – until 1 July 2028 (Regulation (EU) 2026/382, Art. 2).
- Expected from 1 November 2026: an EU handling fee of €2 per item category, with no value limit and no end date (Regulation (EU) 2026/2108, Art. 20(2); Delegated Regulation C(2026) 6694). It applies from the 10th day after publication in the Official Journal – still pending on 18.10.2026.
- From 1 November 2026 declarations for parcels up to €150 also require product identifiers (e.g. the merchant’s article number, EAN).
How items are counted
An item is goods in a consignment with the same tariff code (Regulation (EU) 2026/2108, Art. 5(78)). The number of pieces does not matter.
| Parcel | Items | Duty | + fee |
|---|---|---|---|
| 5 identical T-shirts | 1 | €3 | €2 |
| T-shirt + watch | 2 | €6 | €4 |
| socks, plush toy, cable (Zoll.de example) | 3 | €9 | €6 |
Charges are calculated per consignment: an order shipped in several parcels is several consignments. Only the value of the goods counts for the €150 limit, without shipping and taxes (Commission guidance of 5.10.2026, § 5.1). Above €150 the normal tariff applies – the handling fee stays.
Who pays
The declarant owes the charges. With IOSS the merchant or their representative pays; the customer pays nothing on delivery. Without IOSS the carrier usually collects duty, fee and import VAT from the recipient – often plus its own service charge.
What shops should do now
- Record the HS code (at least 6 digits) and dispatch country for every product.
- Decide: charge the costs at checkout (DDP) or tell customers clearly what is due on delivery (DAP).
- Update product pages, shipping information and terms – surprise costs on delivery lead to refused parcels.
- Ask your forwarder or IOSS intermediary which declaration type they use – it determines how finely items are counted.
Note: this guide is not legal or customs advice. The Commission and member states keep publishing new interpretations.