Do the new EU parcel rules affect orders above €150?
No. The July 2026 reform abolished an exemption that only ever applied below €150. Consignments above that line were always fully dutiable — normal tariffs, import VAT, carrier charges — and they still are. If your order was over the threshold, nothing about your bill changed on 1 July 2026.
What de minimis was — and wasn't
De minimis was a relief from customs duty for consignments whose intrinsic value stayed at or below €150. Intrinsic value means the goods alone: shipping and insurance never counted toward the test. An €180 order therefore never enjoyed the exemption, so abolishing it took nothing away from that order.
How an above-threshold import is actually charged
Duty first: the EU tariff rate for the product's HS code is applied to the customs value — the price paid for the goods plus the transport and insurance costs apportioned to the journey into the EU. Rates vary widely by heading, from zero on many electronics accessories to double-digit percentages on apparel and footwear.
Import VAT next: your destination country's rate, applied to the customs value plus the duty just calculated. Duty sits inside the VAT base, which is why the two charges compound rather than simply add.
Carrier last: the courier or postal operator that advanced these amounts charges a clearance fee, usually somewhere in the €0–€8 band for postal parcels and €5–€20 for express services.
The one place the threshold bites: baskets near the line
The reform matters at the boundary. An order with €140 of goods clears under the low-value rules; push the goods to €160 and it moves into the ordinary regime, with a different declaration and duty on the full customs value including transport. Exchange rates add wobble, since customs converts foreign-currency prices on its own schedule. If your cart hovers near the line, know which side you are likely to land on before you pay.
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Frequently asked questions
- Did the 1 July 2026 reform add new fees to orders above €150?
- No. The regulation abolished the de-minimis duty exemption, which never covered consignments above €150 in the first place. Those imports were already paying normal tariffs, import VAT and carrier clearance fees before the reform, and they continue to on exactly the same basis. Any recent price change on such orders has another cause — tariff schedule updates, carrier pricing or exchange rates.
- Does shipping count toward the €150 threshold?
- No. The threshold is tested against intrinsic value, meaning the price of the goods themselves. Shipping, insurance and handling never count toward it — a €145 basket with €20 postage is still a low-value consignment. Shipping does enter the calculation later, though: it forms part of the import-VAT base, and above the threshold it also joins the customs value that duty is charged on.
- How is customs duty calculated on an order over €150?
- The tariff percentage for the product's HS code is applied to the customs value: goods plus the transport and insurance costs attributable to bringing the consignment into the EU. Import VAT is then charged on that value plus the duty. Finally the carrier adds its own clearance fee, typically €5–€20 for express couriers. None of these steps were altered by the 2026 reform.
- Does the flat per-line duty ever apply above €150?
- Never. The flat per-HS6-line charge is defined only for IOSS consignments at or below €150. Above that value IOSS itself does not apply, and the consignment is processed under the ordinary customs regime with duty at the product's actual tariff rate. One consignment is always in exactly one regime — the two systems never combine on the same parcel.
Related guides
- EU parcel duty: per HS6 tariff line, not per parcel
- Without IOSS, cheap parcels pay the standard EU tariff
- The EU's flat parcel duty is not the handling fee
- The flat EU parcel duty ends in 2028 — what comes next
- What changed for EU parcel imports on 1 July 2026
- Import VAT and carrier fees in Germany (Zollgebühren)
- Import VAT and carrier fees in France: what La Poste bills
- Import VAT and carrier fees in Spain: Correos and aduanas
- Import VAT and courier fees in Italy: what Dogane collects
- Inklaringskosten and import VAT in the Netherlands
- Import VAT and parcel fees in Lithuania (LP EXPRESS)
- All guides