What is the EUR 150 de minimis?

Customs duty is waived on consignments of intrinsic value up to EUR 150. Above EUR 150 duty applies on the CIF value. Note that import VAT has no de minimis in the EU since July 2021 — it is due from the very first cent.

How is the VAT base calculated?

EU import VAT is charged on the customs value (goods plus shipping plus insurance, the CIF value) PLUS any customs duty. So VAT is effectively applied on top of the duty, which is why the order of the calculation matters.

What is IOSS and the EUR 150 rule?

The Import One-Stop Shop lets sellers collect VAT at the point of sale for consignments up to EUR 150, so the buyer is not charged again at the border. Above EUR 150, IOSS cannot be used and VAT plus any duty is collected on import.

Which VAT rate applies?

The standard VAT rate of the destination country applies to most goods — for example 19% in Germany, 21% in the Netherlands, 20% in France. Reduced rates exist for books, food and some other categories; this tool uses standard rates as the default.

Is this an exact customs quote?

No. Actual duty depends on the commodity (HS) code, origin and any trade agreements, and carriers add handling fees. Treat the result as a close estimate of the tax and duty, then confirm the duty rate from the TARIC database for your product.

EU Import VAT Calculator

An EU import VAT and duty calculator for anyone shipping goods into the European Union — direct-to-consumer e-commerce sellers, importers, and shoppers wanting to know the real landed cost before they buy. It applies the destination country’s standard VAT rate to the customs value, respects the EUR 150 customs de minimis, and shows where the IOSS small-parcel scheme removes border VAT for consignments up to EUR 150.

How it works

The EU charges import VAT on the CIF value — the cost of the goods plus shipping plus insurance — and then adds VAT on top of any customs duty. The order is:

customsValue = goods + shipping + insurance      (CIF)
duty         = goods > 150  ?  customsValue * dutyRate  :  0
vatBase      = customsValue + duty
importVAT    = vatBase * destinationVATrate
landed       = goods + shipping + insurance + duty + importVAT

Two thresholds matter. Customs duty is waived below an intrinsic value of EUR 150. Import VAT, however, has had no de minimis since 1 July 2021, so it is due on every parcel regardless of value — the change that ended the old “under EUR 22 is free” rule.

Example and notes

A EUR 200 jacket shipped to Germany with EUR 20 shipping and a 4% duty rate: the CIF value is EUR 220; because the goods exceed EUR 150, duty of EUR 8.80 applies; VAT at Germany’s 19% is charged on EUR 228.80, giving EUR 43.47. The landed cost is about EUR 272.27.

The same jacket at EUR 120 would pay no duty (under EUR 150) but still pays German VAT on the CIF value. If the seller is IOSS-registered, that VAT is collected at checkout instead of at the border. Real duty depends on the product’s HS code and origin — confirm rates in the EU TARIC database. All figures here are computed locally in your browser.