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Consignments up to a value of 150 euros
All goods imported in the EU are generally subject to VAT.
The limit of 150 euros refers to the value of the goods. It is not required to include the costs of transport or postage in such a declared value.
Generally, each individual package is considered "a consignment" in this context.
However, calculation of the VAT is based on the invoiced amount including any foreign VAT and any costs of transport and postage. Taxes of less than one euro are not levied.
You have to pay the VAT and possible other postal/carrier charges when goods are imported. If the value of a consignment is not more than 150 euros, it is free of customs duties. This does not cover the following goods, which are not exempted from any applicable excise duties:
- alcohols including alcoholic beverages,
- tobacco products and substitutes for tobacco products,
- perfume and eau de toilette,
- roasted coffee, instant coffee and merchandise containing coffee.
One Stop Shop (IOSS)
A new special scheme for distance sales of low value goods imported from third countries or third territories is already available. The Import One Stop Shop (IOSS) has been created to simplify the declaration and payment of VAT. From 1 July 2021 on, the price you pay to the seller can be the final price, with no further calls on import for VAT or other charges. This ap-plies only if you buy goods from a seller registered in the IOSS.
Consignments exceeding 150 euros
If the value of the goods within a consignment exceeds 150 euros, import duties shall be collected based of tariff.
Tariff-based calculation of duties
