Landed cost into the EU
A 100 euro order of two different products from outside the EU carries two 3 euro duties, VAT at the destination rate and, expected from 1 November 2026, two 2 euro fees. VAT at checkout under IOSS costs less.
As of 15 October 2026. This guide is general information, not legal advice.
The rules for low-value parcels into the EU changed in 2026, and one order shows their cost: a customer in the Netherlands orders two different products from a seller outside the EU, worth 100 euros together, and shipping is left out so the arithmetic stays readable. The Dutch standard VAT rate is 21 per cent.
The duty
Since 1 July 2026, consignments up to 150 euros from outside the EU pay a flat 3 euro customs duty per customs declaration line. Two different products are two lines, so the duty is 6 euros. Had the order been two identical products, with the same tariff code and origin, they could share one line and pay 3 euros.
VAT, with IOSS
Under the import one-stop shop, the seller charges Dutch VAT at checkout on the price the customer pays and declares it through its IOSS return. On 100 euros that is 21 euros, and the customer pays 121 euros at checkout plus whatever the seller charges for the duty, and nothing at the door. If the seller absorbs the duty, its cost is 6 euros; if it passes it on in the price, VAT is charged on that price too.
VAT, without IOSS
Without IOSS, import VAT is collected when the parcel enters the EU, on the value of the goods plus the duty. That is 21 per cent of 106 euros, 22.26 euros, collected from the customer at delivery with the carrier's clearance fee on top. The customer pays 128.26 euros plus the fee, at the door, and some refuse.
The same parcel costs the customer less when the VAT is charged at checkout.
The handling fee, expected from 1 November 2026
On top of the duty, a 2 euro Union handling fee is expected to apply from 1 November 2026 to goods sold at a distance and imported from outside the EU, charged per customs declaration line, whatever the value. Two lines are 4 euros, and VAT is due on the fee: 0.84 euros at 21 per cent. Under IOSS, a fee charged to the consumer goes into the IOSS return. If the goods are returned, the VAT on the fee is refunded but the fee is not.
The sum
Once the handling fee applies, expected from 1 November 2026, the two-product order costs 6 euros of duty, 4 euros of handling fee, 0.84 euros of VAT on the fee, and 21 euros of VAT under IOSS, against 100 euros of goods. Without IOSS the VAT rises to 22.26 euros and the customer adds a clearance fee and a wait at the door. Grouping identical products on one line halves the duty and the fee for that pair, which is why the per-product customs data matters, as Customs data per product explains.
Duties on your invoice
Where we re-invoice transport, duties and fees advanced by the carrier appear at cost on their own lines, against the parcel they belong to. Where the carrier invoices you directly, they appear on its invoice. Either way, the audit checks each line against the declaration.
Questions we get asked.
Is the duty charged per parcel?
No. Per customs declaration line, whatever the number of articles on the line.
Does IOSS remove the duty?
No. IOSS covers VAT only. The duty and the handling fee are separate.
Is the handling fee refunded on a return?
The VAT on the fee is refunded. The fee itself is not.
Does this apply to stock already in an EU warehouse?
No. It applies to goods imported from outside the EU. A parcel from EU stock to an EU customer does not cross a customs border.
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