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Is the new EU parcel duty charged per parcel or per item?

Most headlines about the EU's new low-value import duty repeat the same mistake. The charge is not €3 per parcel, and it is not €3 per item — it is €3 for each distinct HS6 tariff line inside the consignment. A box containing one product type pays it once; a box containing three different product types pays it three times.

That single word — line — decides your bill. The rule covers consignments up to €150 in intrinsic value bought from an IOSS-registered seller, which describes the typical Temu, Shein or AliExpress order.

What an HS6 tariff line actually is

HS6 is the six-digit level of the Harmonized System, the classification customs authorities use to sort every tradable product into a numbered heading. A phone case sits under 8517.70, a knitted t-shirt under 6109.90, a toy under 9503.00. Two products share a tariff line when they classify to the same six digits — colour, size and brand make no difference.

Walking a real basket through the rule

Take a parcel holding a phone case, a t-shirt and a toy. Three product types, three distinct HS6 headings, so three tariff lines: the duty is €3 × 3. The number of parcels never entered the calculation.

Now take three t-shirts in different colours and sizes. They all classify under the same knitwear heading, so the whole order is a single tariff line and owes one €3 — even though it contains three items. Variety drives the duty; quantity does not.

Why the distinction matters for cheap-goods orders

A flat per-parcel charge is the simpler story, so that is what much of the coverage printed. But marketplace orders are rarely one product type: gadget-plus-case-plus-cable baskets are the norm on Temu-style platforms, and each extra category adds a line. Misread the rule and you underestimate exactly the orders this reform targets.

One boundary to keep in view: the per-line charge exists on the IOSS path only. If your seller is not IOSS-registered, there is no flat duty at all — the parcel pays the standard tariff for its HS code instead.

Run your own order through the calculator

Frequently asked questions

Is the EU low-value customs duty charged once per parcel?
No. Under Regulation (EU) 2026/382 the flat charge of €3 applies to each distinct HS6 tariff line in a consignment of up to €150, when the seller is IOSS-registered. A single parcel containing four different product categories owes the duty four times; a parcel full of identical goods owes it once.
Do I pay the duty for every item in my order?
No — quantity is irrelevant. Items that classify under the same six-digit HS heading form one tariff line and are charged €3 once, whether you buy one unit or ten. You pay more only when your order mixes product types falling under different headings, because each distinct heading adds its own line to the count.
What is an HS6 code and who assigns it to my product?
It is the first six digits of the Harmonized System code, an international product classification maintained by the World Customs Organization. For marketplace parcels the seller or the carrier's customs agent supplies the code on the declaration, so as a buyer you rarely classify anything yourself. Every product type has one correct heading, and identical goods always share it.
Does the per-line duty apply if my seller has no IOSS registration?
No. The flat per-line charge is tied to the IOSS route. A non-IOSS consignment under €150 is cleared with an H7 declaration and pays the standard EU tariff rate for its HS code, plus import VAT and usually a carrier advancement fee — a combination that frequently exceeds what the flat duty would have been.

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