Estimation of customs and tax surcharges for packages from foreign stores (outside the EU)
Provide the product price, shipping cost, and currency. Specify whether the seller charged VAT via the IOSS (Import One-Stop Shop) scheme.
Parcels with an intrinsic value (goods only, excluding shipping) up to €150 are exempt from customs duty. The calculator checks this threshold automatically.
For parcels above €150, customs duty is applied based on the product type. Import VAT is always due (unless IOSS VAT was already collected by the seller).
Shipping and insurance costs are excluded when determining whether your order exceeds the €150 duty-free threshold. However, they are included in the customs value for calculating any duty that is owed.
If the seller collected VAT at checkout via the IOSS scheme, you should not be charged VAT again at import. Make sure the IOSS number appears on the shipping label — otherwise the postal service may charge VAT a second time.
Some sellers split orders into multiple packages to stay under thresholds. Customs may combine the parcels if they were ordered together, potentially pushing the total over €150 and triggering duty.
You buy a drone from a Chinese online store. Product price: €180. Shipping: €15. No IOSS. The drone is classified under HS 8806 (duty rate: 0%).
| Product price | €180.00 |
| Shipping | €15.00 |
| Customs value | €195.00 |
| Intrinsic value (goods only) | €180.00 |
| Duty threshold exceeded? | Yes (€180 > €150) |
| Customs duty (0% for drones) | €0.00 |
| VAT base (customs value + duty) | €195.00 |
| Import VAT (23%) | €44.85 |
| Total cost | €239.85 |
Consignments with an intrinsic value not exceeding €150 are exempt from customs duty. This threshold replaced the former €22 VAT exemption, which was abolished on 1 July 2021.
Online sellers and marketplaces can register for IOSS to collect VAT at the point of sale for parcels up to €150, simplifying customs clearance and avoiding double taxation.
Defines customs value, duty assessment, and procedures for goods imported via postal and express consignments.