Is EU Customs Duty Charged on Shipping Cost? (2026 Answer)

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Sellers ask this constantly, because the answer changes what they should declare — and getting it wrong causes holds and fines.

Short answer: The EU's €3/€5 flat duty is charged per declaration line on the goods themselves — it doesn't scale with shipping cost the way percentage duties do. But shipping cost still matters for how your parcel is declared, and customs can include it in the transaction value for duty calculation in specific cases.

Here's the practical breakdown.

The flat-rate rule (2026)

Since July 2026, low-value parcels (goods under €150) pay a flat €3 per declaration line — €5 from November 1. This flat rate is per line, not a percentage of value:

What you declare	Flat charge
Product value €10, 1 line	€3 (€5 from Nov 1)
Product value €140, 1 line	€3 (€5 from Nov 1)
Product value €60, 3 lines	€9 (€15 from Nov 1)

Shipping cost does not multiply this charge. A €3 flat duty is €3 whether shipping was €5 or €25.

Where shipping cost does matter

1. The €150 threshold. The flat-rate regime applies to goods under €150. If product + shipping + insurance pushes the total above the threshold, the parcel moves to standard customs duty rules (percentage-based) — and still pays the €2 Union Handling Fee from November 1. 2. Standard duty valuation. For consignments above the low-value threshold, duty is calculated on the transaction value — which can include shipping under customs valuation rules. Under-declaring shipping to stay under the threshold is detected and penalized. 3. Carrier fees. Carriers add their own handling/brokerage on top — separate from government duty, but the biggest line item on many invoices.

Practical rules for sellers

• Don't declare shipping below cost to keep parcels under €150. Under-declaration is the most-detected customs violation — holds, fines, and re-declaration cost more than the duty you'd have paid.
• Declare the real transaction value (product + shipping when it's part of the sale price).
• Watch the €150 edge. A €148 order with €20 shipping is over the threshold in most valuation treatments — check how your carrier values before you price "free shipping."

The November 1 twist

From November 1, the €2 Union Handling Fee applies to all consignments subject to customs duty — including those over €150. So even if your parcel escapes the flat-rate regime by being above the threshold, it still picks up the €2 fee per line.