EU duty calculator for UK parcels

October 2026 · Free tool · Angler Fulfilment

Since 1 July 2026, a small parcel sent from the UK to a consumer in the EU can carry customs duty it never used to: a flat €3 for each item line in the parcel. VAT is still due as before, and a separate €2 per item handling fee has been set and is waiting to start. This calculator puts the three together for one parcel, using the rules as the EU has published them, and tells you who ends up paying each part.

How the calculator works it out

The €150 test

Everything turns on whether the parcel is a low-value consignment, meaning its intrinsic value is €150 or less. That is the price of the goods themselves, excluding transport and insurance as long as those are shown separately on the invoice, and excluding any other taxes and charges, under Article 1(48) of Delegated Regulation (EU) 2015/2446 as the Commission quotes it. So show your delivery charge as its own line. The calculator tests the goods value on its own against €150.

The €3 duty

For a parcel within the limit, the European Commission applies a flat €3 per declaration line, regardless of how many units are on that line, where a line is goods sharing the same tariff classification, description and origin. It applies to distance sales to consumers whatever the VAT arrangement, IOSS included, and runs from 1 July 2026 to 1 July 2028. So the calculator charges €3 for every row you enter, not for every unit.

VAT

Under IOSS, VAT is charged at your checkout on everything your customer pays you, goods and delivery together. Without IOSS it is charged on import, on the customs value plus the duty and transport to the destination, under Articles 85 and 86 of the VAT Directive. Either way, the Commission’s guidance says VAT is due on the handling fee too, so the calculator includes it once you tick the fee. The rate is the destination country’s standard rate, from the European Commission’s own table (its Taxes in Europe Database, rates in force on 9 October 2026). Some goods, such as books or children’s clothing in some countries, carry a reduced rate; the calculator does not know your product, so it uses the standard rate.

The €2 handling fee

The fee is set at €2 per item and, unlike the duty, has no value limit: parcels above €150 pay it too, and it is not temporary. The Commission’s guidance says it applies per declaration line in the same way as the duty, and the Commission expects it to apply from 1 November 2026. When this page was checked on 9 October 2026 the regulation setting it had not yet been published in the Official Journal, so the calculator leaves it out unless you tick the box.

One exception worth knowing

Goods that qualify for a trade preference can be declared on a full customs declaration with the preference claimed, and the Commission’s guidance says that takes them out of the €3 duty, but only where IOSS has not been used to collect the VAT. For a UK seller that means goods of UK origin under the UK and EU trade agreement, sent without IOSS. Every parcel that goes through IOSS pays the €3, and the handling fee applies either way. Whether your products count as UK origin is a question for your accountant or customs agent; the calculator has a box for it.

Above €150

A parcel above the limit leaves the flat-rate regime altogether. IOSS cannot be used, so VAT is paid on import, and customs duty is charged at the normal rate for each product’s commodity code rather than €3 a line. That rate depends on what you sell, so the calculator says so instead of guessing. The EU’s Access2Markets service lets you look up the rate for a commodity code.

Three parcels, worked through

Parcel to Germany	Item lines	Duty	What changed in July
Three identical T-shirts, €45	1	€3	€3 more than in June
A T-shirt and a mug, €40	2	€6	€6 more than in June
A coat, €180	1	Normal rate for a coat	Nothing: over €150, it always paid duty

The second row is the one worth looking at. Two different, cheap products in one parcel now pay twice the duty of three identical ones. For sellers whose EU orders are mixed baskets of low-priced items, that is where the new cost lands hardest, and it is the reason to look at bundling, minimum order values or EU-specific pricing.

Where we come in

We ship EU orders from one UK stock pool, generate the customs declaration on every international order, and store each product’s commodity code and customs value so every parcel of it declares the same thing. On the routes where we can offer DDP, we settle the duty up front and recharge it to you at cost, so your customer pays nothing at the door. The detail is on our international fulfilment page, and the three EU changes are set out in full in shipping to the EU from a UK warehouse.

The calculator, answered

Does the €150 limit include the delivery charge?

Not if the delivery charge is shown separately on the invoice. The limit applies to the intrinsic value, which is the price of the goods themselves, excluding transport and insurance unless they are included in the price and not shown separately, and excluding other taxes and charges.

Can UK-made goods avoid the €3 duty?

Sometimes. The European Commission's guidance says goods that qualify for a trade preference can be declared on a full customs declaration with the preference claimed, which takes them out of the €3 duty, but only where IOSS has not been used to collect the VAT. Parcels that go through IOSS pay the €3 regardless, and the handling fee applies either way. Whether your products count as UK origin under the UK and EU trade agreement is a question for your accountant or customs agent.

Does the €2 handling fee apply above €150?

Yes. Unlike the €3 duty it has no value limit and is not temporary: the Commission's guidance says parcels above €150 sold to consumers pay it too. It is charged per item line, the same way as the duty.

Which VAT rate does this calculator use?

The destination country's standard rate, taken from the European Commission's Taxes in Europe Database as in force on 9 October 2026. Some goods carry a reduced rate in some countries; the calculator does not know your product, so it always uses the standard rate.

Is VAT charged on the duty and the handling fee?

On import, yes: the taxable amount includes duties and charges due because of the import, and transport to the destination, and the Commission's guidance says VAT is due on the handling fee as well. Under IOSS, VAT is charged on what your customer pays you, so a fee you pass on at checkout is part of it.