Import Tax from China to EU in 2026: The €5-per-Line Reality (HS Codes + IOSS)
You packed the order in Guangzhou, your supplier shipped it DDP to a warehouse in Berlin, and the customer paid at checkout. So why did a €35 customs charge just show up on your supplier's invoice?
If you sell from China to the EU — AliExpress, 1688-sourced stock, dropshipping, or your own Shopify store — November 1, 2026 is the date your costs change. Under EU Regulation (EU) 2026/382, the flat duty on low-value imports (parcels up to €150) rises to €5 per declaration line. That's €3 duty + €2 Union Handling Fee, and it's charged per line, not per parcel.
Here's the reality most China-based sellers discover only when the invoice lands.
What the €5-per-line charge means in real numbers
| What | Before Nov 1 | From Nov 1 |
|---|---|---|
| Flat duty on low-value EU imports (≤€150) | €3 per line | €5 per line (€3 duty + €2 Union Handling Fee) |
| Increase | — | +67% |
| Charged per | declaration line | declaration line — multi-line orders stack |
| IOSS covers | VAT | VAT only — not this fee |
One order with 5 product lines = 5 × €5 = €25, even if the whole parcel is worth €40. The line count, not the parcel value, drives the bill.
And the €150 zone is not tax-free — it's a simplified clearance regime. Duty was always due on low-value parcels; it's now charged at a higher rate per line. The "under €150 = no customs" idea circulating in seller groups was always wrong for the duty side.
Who actually pays: DDP vs. the customer
Two common setups, two different pain points:
- DDP (Delivered Duty Paid): you or your supplier pay the charge and it shows up on your invoice — usually passed to you silently by the carrier.
- Customer pays (DDU / DAP): the customer gets a customs bill and may refuse the parcel or leave a 1-star review blaming you for "hidden fees".
Either way, someone pays €5 per line — and if your checkout doesn't show it, that someone will be surprised. Surprised customers cost more than the fee itself.
The HS code trap: same product, two codes, double charge
The charge is per declaration line, and a line is defined by the 6-digit HS code (plus product description and origin) — find your HS code. Two mistakes create lines out of thin air:
- Declaring per SKU: 10 nearly-identical SKUs declared as 10 lines = €50, when they're really 1-2 HS6 groups = €5-10.
- Inconsistent codes: your supplier uses one code, your platform another, your carrier a third — every mismatch can split one product into multiple lines.
Getting the right 6-digit HS code is the single highest-leverage fix. The EU works at the HS6 level for this regime, so a code that is stable across your supplier, platform and carrier collapses lines — and each collapsed line saves €5 on every parcel. See our free-tools guide for where to look codes up: how to find the right HS code — free tools.
IOSS: what it covers (and what it doesn't)
IOSS (Import One-Stop Shop) lets you collect EU VAT at checkout instead of the customer paying at the border. It still works — but it covers VAT only.
The €5 charge (duty + handling fee) sits next to VAT, not inside it. If you're IOSS-registered (directly, or via an EU intermediary — non-EU sellers need an intermediary), your VAT line is safe, but the €5 per line is still charged.
Platforms bill differently from the regulation
Here's where sellers get overcharged most: the regulation charges per declaration line, but platforms often bill per product line. Shopify, for example, shows an estimated duty using a 0.85% fee on product value and bills per product line. The same HS code across two product lines can be charged twice.
That's a €6 vs €3 mismatch today, and €10 vs €5 after November 1. If you're not comparing your platform's billing against the EU regulation line-by-line, you can't see it — the numbers just look "customs-y".
What to do before November 1
- Pull your last 30 days of EU orders and count lines per order — that's your current exposure at €5/line.
- Standardize HS6 codes per product across supplier, platform and carrier. Same product, same code, everywhere.
- Group before you ship — decide your HS6 grouping now, not when November invoices arrive.
- Check your platform's per-line billing against the EU regulation — duplicate HS codes mean you're being charged twice for one line.
- Decide your DDP/checkout strategy — show the fee at checkout or eat it, but don't surprise the customer.
Join the waitlist
DutyRight audits your orders against EU 2026/382, finds the per-line overcharges, and shows the exact € per-order saving. Join the waitlist for first access:
- Line-by-line audit of your recent EU orders (free)
- Your store's HS6 groups, pre-built
- 30-day free trial of the full audit engine at launch
FAQ
Q: Do I pay import tax on goods under €150 from China to the EU?
A: Yes — duty is not waived below €150. The €150 boundary selects the simplified flat-fee regime: €5 per declaration line from November 1, 2026 (was €3). Under €150 means simplified clearance, not tax-free.
Q: Is the €5 charge per parcel or per item?
A: Per declaration line, and lines stack. A 3-line parcel = €15. Products sharing the same 6-digit HS code (plus description and origin) merge into one line — quantity does not double the charge.
Q: Does IOSS cover this charge?
A: No. IOSS covers EU VAT only. The €5 duty + handling fee is separate and charged regardless of IOSS registration.
Q: My supplier ships DDP — am I affected?
A: Yes. The charge still applies to your parcel; with DDP it's paid on your behalf and passed to you (usually invisibly) on the invoice. Check your carrier statements for the €5-per-line line item.
Q: Where do I find my HS codes?
A: Start with the 6-digit codes — they're harmonised internationally. Use the free lookup tools in our guide: how to find the right HS code — free tools. Keep one code per product, everywhere.