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For the VAT rate — this is separate from the flat duty below

Different products, not quantity — 2 of the same T-shirt counts as 1 item

The declared value of the whole order, in EUR

Temu, Shein and AliExpress register for IOSS on their own sales — this is usually Yes for those

What does this mean?
The flat €3-per-item duty only applies through the EU's Import One-Stop Shop (IOSS) scheme, or a postal consignment. A courier shipment from a seller who isn't IOSS-registered falls back to the standard customs procedure — duty based on the product's tariff classification — which this calculator doesn't cover.

Extra cost at the border

€0

Estimate for reference only, not verified proof — check the sources below, and their access date, before relying on this for a claim or filing.

Flat customs duty
€0
VAT
€0

    The flat duty is a temporary measure, in effect only until 2028-07-01. VAT is charged by the seller at checkout under the same scheme, independent of the duty — both are estimates shown separately rather than combined into one rate.

    EU import duty calculator

    See what a new EU customs charge adds to a Temu, Shein or AliExpress order under €150, on top of the VAT you already pay at checkout.

    Since July 2026, a new EU rule adds a flat €3 customs duty per distinct item in an order under €150, when the seller is registered for the EU's Import One-Stop Shop (IOSS) scheme or the parcel arrives by post — the case for most Temu, Shein and AliExpress orders. This is separate from VAT, which has applied to every EU import regardless of value since 2021 and is charged by the seller at checkout, at your country's own rate.

    Reviewed by RuleCost Editorial Team. Rules for 2026, updated 19 Sept 2026.

    How to use it

    1. 1Choose your delivery country — this sets the VAT rate, which is separate from the flat duty.
    2. 2Enter the number of distinct items (SKUs) in the order — 2 of the same T-shirt counts as 1 item, a T-shirt and a phone case counts as 2.
    3. 3Enter the total declared value of the order.
    4. 4Confirm whether the seller is IOSS-registered or this is a postal shipment — true for most Temu, Shein and AliExpress orders, since those platforms register for IOSS themselves.

    How this calculator works

    Two separate charges, computed independently.

    The flat duty. €3 per distinct item in the order — not per unit, not a percentage of price — as long as the whole consignment is worth €150 or less and the seller is IOSS-registered or the parcel arrives by post. Go over €150, or use a courier shipment from a non-IOSS seller, and the flat duty doesn’t apply at all; standard customs procedure takes over instead, which isn’t modelled here.

    VAT. Unrelated to the new duty — it’s applied to every EU import regardless of value since 2021, charged by the seller at checkout under the same IOSS scheme, at your own country’s rate (17% in Luxembourg up to 27% in Hungary). It applies whether or not the flat duty does.

    A worked example

    Order of 4 items, total value €80, delivered to Germany (19% VAT), IOSS-registered seller.

    Item Amount
    Flat duty (4 × €3) €12
    VAT (19% of €80) €15.20
    Total added at checkout/border €27.20

    Why “distinct items” matters — and one thing the regulation doesn’t spell out

    The €3 charge counts items, not units, so a 3-item order of one T-shirt, one phone case and one belt pays €9 — three separate €3 charges, not €3 total. The regulation itself doesn’t define exactly what counts as one “item” for orders with variants (same product, different size or colour, say) — that detail is left to implementation guidance that may still be evolving. This calculator asks for the number of distinct product lines you count on your own order confirmation, which is the most direct answer available until that’s clarified further.

    Questions

    Why €3 per item and not a percentage of the price?
    Council Regulation (EU) 2026/382 sets a flat €3 charge per distinct item in a qualifying consignment, regardless of that item's price — a €2 phone case and a €40 jacket in the same order both add €3 each, €6 total, not a percentage of €42.
    Is this instead of VAT, or on top of it?
    On top of it. VAT on EU imports under €150 has applied since 2021 regardless of value, charged by the seller at checkout under the IOSS scheme at your own country's rate. The new €3 duty is a completely separate charge that didn't exist before July 2026.
    What if my order is over €150?
    The flat duty doesn't apply at all above that threshold — the whole consignment instead goes through the standard customs procedure, with duty calculated from the product's actual tariff classification. That calculation isn't covered here; it depends on the specific product category.
    Does this apply to a UK delivery address?
    No. The UK left the EU in 2020 and has its own separate low-value import rules, not covered by this EU regulation or this calculator.
    How long will this €3 charge last?
    It's explicitly temporary — Council Regulation (EU) 2026/382 applies from 1 July 2026 to 1 July 2028, as a bridge measure ahead of a wider EU customs reform that removes the €150 threshold entirely.