Importing into European Union: duty, tax and low-value rules
What the official pages state about import tax, low-value exemptions and how the customs value is worked out for goods entering European Union. Each fact shows its source and the date we read it.
What the official pages state
| Fact | What the official page states | Source |
|---|---|---|
| Standard import tax | No single national rate (VAT) Set by each Member State; EU minimum standard rate 15%, no maximum (same page). Member-state rates not listed. Official wordingit is up to each Member State to set the number and level of its VAT rates and the categories of supplies to which each rate applies. | taxation-customs.ec.europa.eu read 2026-10-02 |
| Low-value duty exemption | Not applying (formerly 150 EUR) The EUR 150 duty exemption applied until 30 June 2026. From 1 July 2026 a temporary EUR 3 customs duty per item applies to low-value consignments up to EUR 150, until 1 July 2028, after which normal duties apply. Official wordingFrom 1 July 2026 , the EU will apply a temporary €3 customs duty per item on low-value consignments (up to €150) imported from outside the EU, abolishing the duty exemption applicable until 30 June 2026. | taxation-customs.ec.europa.eu read 2026-10-02 |
| Low-value tax exemption | Not applying (formerly 22 EUR) The EUR 22 import VAT exemption was abolished from 1 July 2021; VAT is collected via IOSS or special arrangements for consignments up to EUR 150. Official wordingThey abolish the VAT exemption for imported goods below EUR 22 as of 1 July 2021 | taxation-customs.ec.europa.eu read 2026-10-02 |
| Low-value goods scheme | IOSS (Import One Stop Shop) lets suppliers and marketplaces declare and pay VAT on distance sales of imported goods in consignments not exceeding EUR 150. Official wordingE-commerce suppliers and marketplaces/platforms, where applicable, may use a simplified system to declare and pay VAT for distance sales of goods imported from third countries in consignments not exceeding EUR 150 (IOSS). | taxation-customs.ec.europa.eu read 2026-10-02 |
| Customs value (duty base) | The customs value includes international freight and includes insurance transaction value; cost of transport and insurance of the imported goods up to the place where goods are brought into the customs territory of the Union is added (UCC Art. 71(1)(e)) Official wording(e) the following costs up to the place where goods are brought into the customs territory of the Union: (i) the cost of transport and insurance of the imported goods; and (ii) loading and handling charges associated with the transport of the imported goods. | publications.europa.eu read 2026-10-02 |
| What the tax is charged on | The tax base includes the customs value; includes customs duty Art. 85: taxable amount on importation is the value for customs purposes; Art. 86(1)(a) adds taxes, duties, levies and other charges due by reason of importation, excluding the VAT. (Art. 86(1)(b), not in quote, also adds incidental expenses such as transport and insurance up to the first place of destination.) Official wordingIn respect of the importation of goods, the taxable amount shall be the value for customs purposes, determined in accordance with the Community provisions in force. Article 86 1. The taxable amount shall include the following factors, in so far as they are not already included: (a) taxes, duties, levies and other charges | publications.europa.eu read 2026-10-02 |