Goods value → customs value → €3 flat duty → €2 Union handling fee from 1 Nov 2026 → import VAT by destination → landed cost per item. Both counting readings modelled.
🇪🇺 Two charges now stack on every cross-border parcel
€3 flat duty per item from 1 Jul 2026 (replacing the €150 relief, temporary until 1 Jul 2028) ·
€2 Union handling fee per item from 1 Nov 2026 (delegated regulation C(2026) 6694, adopted 21 Sep 2026 — and it applies above €150 too).
The declarant pays: in practice the platform or the non-EU seller. Model per item and per tariff line.
Above €150 the €3 flat duty no longer applies — the normal tariff rate does. The €2 handling fee still applies. Leave the rate at your HS code's MFN rate.
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Total landed cost
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Landed cost per item
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Import charges as % of goods
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Landed cost breakdown
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Margin impact (excludes Amazon fees — use the FBA calculator for the full P&L)
Both readings, same order
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Duty count
Handling count
Landed total
National authorities describe "item" differently: each product, or each tariff line carrying one classification. Budget the range until practice settles — the gap widens with every extra product in the basket.
Frequently asked questions
What is included in EU landed cost for a cross-border shipment?
Goods value, freight and insurance to the EU border (the customs value), customs duty, the Union handling fee from 1 November 2026, import VAT for the destination country, and any broker or clearance charge. This calculator adds those lines for you and shows them per shipment and per item.
What is the €3 flat duty and when does it apply?
From 1 July 2026 the EU withdrew the €150 duty relief on B2C consignments sent from outside the EU. In its place a temporary €3 customs duty applies per item — read as each declaration line sharing one tariff classification, not per parcel — on consignments of €150 or less, until 1 July 2028 when normal tariff rates resume under the EU customs data hub.
What is the €2 Union handling fee and when does it start?
The European Commission fixed a Union handling fee of €2 per item in a delegated regulation adopted on 21 September 2026; member states apply it from 1 November 2026 on top of the €3 duty. Unlike the €3 it also applies to distance sales imported from outside the EU above €150. The declarant pays it — in practice the platform or the non-EU seller — and national authorities read "item" either as each product or as each tariff line, so both readings should be modelled.
Product identifiers (PID). From 1 November 2026 a distance-sale customs declaration must also carry product identifiers: M-PID (assigned by the seller or marketplace) and NS-PID (non-standardised manufacturer identifier) are required, and S-PID (a standardised identifier such as an EAN, GTIN, UPC or ISBN) is required where one exists. Missing or invalid identifiers can stop a declaration from being accepted, so treat this as a data-completeness task in your listing and ERP, not a shipping one.
Do the fees enter the VAT base? Only if you pass them on. Under the European Commission's revised VAT e-commerce guidance (6 October 2026), if the seller absorbs the EUR 3 duty and the EUR 2 handling fee they stay outside the IOSS taxable amount; if the seller charges those amounts to the customer at checkout they become part of the consideration and raise the VAT base - a EUR 50 item with EUR 5 recharged is taxed on EUR 55, i.e. EUR 11 rather than EUR 10 of VAT at 20%. Neither charge is itself declared as tax in the IOSS return; the legal debtor for both is the declarant (for IOSS imports, typically the IOSS holder or its indirect customs representative).
Does the €2 handling fee apply to every item in a multi-product order?
It is charged per item, not per parcel, but an item is a legal unit rather than one product. Article 1(78) of Regulation (EU) 2026/2108 defines an item as one or more goods in a consignment sharing the same tariff classification, description and, where the applicable data requirements so provide, origin - so ten identical units are one item, while goods under different classifications are separate items. Current Union and national IT tools then levy the charge per declaration line (recital 82), which means the declaration type drives the bill: three goods that can be grouped on a single line in an H6 or H7 declaration split into three lines, and three charges, in an H1 declaration. The divergence is therefore a function of declaration design, not of member-state discretion, and under Article 20(7) the Commission is to provide a Union-level IT solution for calculating the fee until 30 June 2028. The handling fee itself is non-refundable under Article 20(6) and is set lower for goods released for free circulation from a customs warehouse under Article 20(4).
Who pays the EU duty and handling fee — the seller or the buyer?
The declarant pays: legally the platform or the non-EU seller acting as importer of record for distance sales. Marketplaces pass the charge through in the customer-facing price at checkout, so it does not come out of seller proceeds directly — it shows up as a higher shelf price against EU-local sellers instead. If you clear goods yourself, the same amounts are a direct cost in your landed cost.
How do I calculate import VAT for the destination country?
Import VAT is charged on the customs value plus duty plus the handling fee, at the destination country's standard rate: Germany 19%, France 20%, Italy 22%, Spain 21%, Netherlands 21%, Poland 23%, Sweden 25%. Select the destination and the calculator applies the rate automatically.
