EU Import Rules Explained
When you order from a store outside the European Union, your package may be subject to three separate charges when it enters the EU.
The €150 threshold
The €150 threshold is the key number to know:
- Orders under €150 - only import VAT applies. No customs duty.
- Orders over €150 - import VAT plus customs duty plus a carrier handling fee.
The threshold is based on the intrinsic value of the goods - not including shipping.
Import VAT
Import VAT is charged at the same rate as domestic VAT in your country. For example:
| Country | VAT rate |
|---|---|
| Denmark | 25% |
| Germany | 19% |
| Sweden | 25% |
| France | 20% |
| Netherlands | 21% |
VAT is calculated on the total value of goods + shipping cost.
Customs duty
Customs duty is a tax on the goods themselves, calculated as a percentage of their value. The rate depends on what you’re buying:
- Clothing: typically 12%
- Electronics: typically 0–3.7%
- General merchandise: typically 3.7%
Carrier handling fee
When your carrier clears the parcel through customs on your behalf, they charge a handling fee - usually €15–€30 per shipment. This is separate from shipping cost.
IOSS (Import One-Stop Shop)
Some non-EU retailers are registered for IOSS, which allows them to collect EU VAT at checkout. If your retailer uses IOSS, you won’t be charged VAT again at the border - it’s already paid.
Dutix detects IOSS-registered stores automatically.