A purchase sent from Great Britain to an EU country needs a separate import-cost check. Since 1 July 2026, the old duty exemption for qualifying low-value ecommerce consignments has ended. The replacement €3 duty does not mean every parcel costs only €3 to import.
Start with your actual destination. These are EU rules; they are not a single set of rules for every country in Europe. This article concerns Great Britain-to-EU shopping, not the distinct arrangements for Northern Ireland.
What does the €3 duty cover?
For ecommerce imports covered by the temporary regime, consignments up to €150 attract €3 per declaration goods item. It is not automatically a charge for every physical piece. Dutch Customs explains the duty and declaration lines. If the declarant confirms two chargeable lines, that component is €6; it is not the full landed cost.
Check the purchase and forwarding arrangement
A purchase forwarded independently by the customer is not automatically a distance sale by the retailer. The supplier’s involvement in transport matters. Ask the declarant which procedure applies; the Commission’s October guidance explains the distinction. Do not select a customs category just because its fee looks lower.
VAT and carrier charges are separate
The duty does not replace VAT. The VAT procedure determines whether VAT is collected at checkout or import. Keep the invoice showing what was collected and ask how it is reflected in the declaration. A UK delivery address alone does not establish that EU import VAT has been prepaid.
Ask for an itemised estimate separating duty, VAT, clearance or disbursement charges, international transport and warehouse services. Record who pays each amount and when. A line labelled ‘tax’ without an explanation is not enough to reconcile the budget.
Bought in Britain does not mean British origin
The place of manufacture and the country of purchase can differ. Rules of origin matter for tariff preferences. A product passing through a British warehouse does not automatically acquire UK origin or qualify for zero duty. Ask what evidence and declaration procedure would be needed before counting any preference as a saving.
Put the checks together before buying
Keep the product link, material, quantity, origin information and invoice. Obtain a shipping estimate using the finished parcel’s weight and dimensions, then add applicable import costs and current warehouse charges. Compare totals in one currency.
If the import procedure is unclear, send support the details before purchase: retailer, product, UK warehouse, EU destination and proposed delivery service. Confirm acceptance first, then use the parcel delivery calculator.
Rules checked on 16 October 2026. Recheck the applicable rules before dispatch.
