Retail markets · EU €3 duty + 19% VAT
Germany
EU rules: the €150 duty exemption ended on 30 June 2026 and a temporary €3 duty applies to low-value parcels.
Key facts
| Currency | EUR |
|---|---|
| VAT | 19% |
| De minimis | €150 duty exemption ended 30 June 2026 |
| Low-value duty | Temporary flat €3 per parcel up to €150, until 30 June 2028 |
| VAT collection | IOSS for consignments up to €150; import VAT otherwise |
| Marketplaces | Amazon.de, eBay.de, Etsy, Kaufland, Otto, Shopify |
| Last verified | 2026-10-17 |
The €150 line moved
Until 30 June 2026 a parcel valued at €150 or less could enter the EU free of customs duty. From 1 July 2026 that exemption is gone, replaced by a temporary flat €3 customs duty per low-value parcel, applicable until 30 June 2028. The charge is intended to remove the advantage of splitting orders into small parcels while the full customs reform is built.
For a seller the arithmetic is simple but the compliance is not: the €3 is a duty, not VAT, and it applies in addition to import VAT. It is also assessed per parcel, so order-splitting can multiply the charge. Above €150, normal tariff rates apply to the product code.
IOSS decides who collects the VAT
For consignments valued at €150 or less, a seller or marketplace can collect German VAT at checkout through the Import One-Stop Shop and declare it in one EU return. When IOSS is used, the parcel arrives with VAT already accounted for and the buyer is not asked to pay it on the doorstep.
Without IOSS, the carrier collects import VAT at delivery, usually with a handling fee. That is both a conversion cost and a customer-experience cost. A seller shipping to Germany at scale should treat IOSS registration — directly or through the marketplace — as part of the market entry, not as an afterthought.
Frequently asked questions
Is there still a €150 duty-free limit in the EU?
No. The duty exemption ended on 30 June 2026. A temporary flat €3 duty applies to parcels up to €150 until 30 June 2028; normal tariff rates apply above €150.
Does the €3 replace import VAT?
No. It is a customs duty. Import VAT at 19% still applies, usually collected through IOSS at checkout or by the carrier on import.
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