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Extra costs for online orders
Publication date 02-09-2025 | Last update 28-07-2026 |
Are you ordering something as a private individual from an online shop outside the European Union (EU)? If so, you may have to pay extra costs. These include shipping costs, insurance costs, excise duty, import duty and VAT. This also applies to second-hand products.
Some costs are known before you receive your order, such as shipping and insurance costs. The sender sets these costs.
Other costs are calculated later. You usually pay these before your parcel is delivered or on delivery. Costs calculated later include VAT, import duty, excise duty and handling costs. Together, these costs are known as customs clearance charges.
Changes to import duty from 1 July 2026
Since 1 July 2026, consignments worth up to and including € 150 are no longer exempt from import duty.
VAT
You pay VAT when you buy something. VAT is a tax you pay on goods and services. It does not matter whether what you buy comes from an EU country or from outside the EU. The VAT rate is usually 21%. For some products, such as books and magazines, the rate is lower: 9%.
Excise duty
You always pay excise duty on orders containing alcohol. Has the seller not yet paid the excise duty? Then you pay it yourself.
Some products that are subject to excise duty may not be ordered online, such as tobacco products. You will find an overview on the page ‘Products you may not buy online’.
Handling costs charged by your carrier
The parcel carrier presents your parcel to Customs. It charges you handling costs for this. These costs are set by the carrier, not by Customs. Each carrier applies a fixed amount. Would you like to know how much you pay? Ask your parcel carrier directly.
Import duty
Since 1 July 2026, Customs has charged import duty on consignments worth up to and including € 150. This is € 3 in import duty per product category.
Online shops may pass these costs on to you when you place an order. Do you have questions about your invoice from the online shop (vendor)? Or have you received a payment request from the parcel carrier? Then contact your online shop or parcel carrier.
Example
You order one pair of trousers and one phone case. These are products from two different product categories. The import duty is: 2 × € 3 = € 6.
For consignments worth more than € 150, the amount depends on the total costs, what the product is made of and where it comes from.
Is your consignment worth more than € 150, or are there special circumstances? Then a percentage rate of import duty may apply.
VAT and import duty rates
The table shows the import duty and VAT rates for commonly purchased products.
| Product | Import duty (consignments worth more than € 150) | VAT |
|---|---|---|
| Smartphones | 0% | 21% |
| Laptops and Tablets | 0% | 21% |
| Headphones | 0% | 21% |
| Toys | Maximum of 4,7% | 21% |
| Books and magazines | 0% | 9% |
| Suitcases and bags | Maximum of 9,7% | 21% |
| Musical instruments | Maximum of 4% | 21% |
| Shoes and boots | Maximum of 17% | 21% |
| Jewellery | Maximum of 4% | 21% |
| Clothing | Maximum of 12% | 21% |
| Cleaning products and personal care products | 0% | 21% |
| Car and motorcycle parts | Maximum of 4,5% | 21% |
Customs cannot tell you exactly how much you will have to pay
The extra costs depend on several things. For example:
- where the product comes from
- what the product is made of
The parcel carrier may also charge costs for handling your parcel. Customs does not set these costs and has no influence over them. Your parcel is not held by Customs, but by your parcel carrier.
How do you calculate the extra costs?
You calculate the import duty on the price of your order, including additional costs such as shipping costs, insurance, and taxes.
You calculate the VAT on the price of the products, the shipping costs, any insurance costs, and the import duty.
Example 1
You buy a USB cable from a Chinese online shop. The USB cable costs € 4.95 and the shipping costs are € 3.80.
- The import duty is € 3.
- 21% VAT is calculated on the total amount: € 4.95 + € 3.80 + € 3 = € 11.75. The VAT is then 21% of € 11.75 = € 2.47.
You pay the extra costs to the online shop or the carrier, such as PostNL, DHL or DPD.
Example 2
You buy a bag for € 199 from an online shop in the United Kingdom. For consignments worth more than € 150, you pay import duty as a percentage.
- The bag costs € 199
- The shipping costs are € 25
- The insurance costs are € 10
Step 1: import duty
- You add everything up: € 199 + € 25 + € 10 = € 234
- The import duty rate for this bag is 3%. 3% of € 234 = € 7.02
Step 2: VAT
- You now add the import duty as well: € 199 + € 25 + € 10 + € 7.02 = € 241.02.
- The VAT is 21% of € 241.02 = € 50.61.
So you pay € 7.02 in import duty and € 50.61 in VAT: € 57.63 in total. You pay these costs to the carrier or the online shop (vendor).
Gifts
Are you receiving a gift? Then different rules apply. You pay no import duty or VAT on gifts worth up to and including € 45.
Frequently asked questions about the € 3 import duty
Who do I pay the import duty to? Will I receive a payment request?
If the online shop passes the import duty on to you, you usually pay these costs when you check out. Sometimes this does not happen. In that case, you may have to pay the extra costs to the parcel carrier, such as PostNL or DHL. Your carrier will let you know. Customs does not send payment requests.
Not sure whether a payment request is genuine? Then go directly to the website of your postal or courier company.
I ordered something before 1 July, but it will not be delivered until after 1 July. Do I have to pay import duty?
If your product is imported into the EU after 1 July, € 3 must be paid per product category. Did you order the products before 1 July? Then ask the online shop where you placed your order how it deals with the import duty.
What are product categories?
The € 3 import duty is charged per product category, not per item. What counts as a product category depends on several factors, such as what a product is made of.
Examples:
- A pair of trousers and a jumper are different product categories. If you order both, the import duty is 2 × € 3 = € 6.
- A woollen jumper and a cotton jumper fall into different product categories. In that case, the import duty is also 2 × € 3 = € 6.
- An order of five USB cables at once is one product category. The import duty is then € 3.
- An order containing a USB cable, a coat, and a lipstick covers three different product categories. The import duty is then 3 × € 3 = € 9.
I order from a large online shop. Do I always pay import duty?
Not always. Many large international online shops deliver products from distribution centres within the EU. If your parcel is already stored in the EU before you place your order, import duties do not apply.
However, the price of the product may be slightly higher because the online shop or another party has already paid import duties when the goods were imported into the EU.
I am returning my parcel. Will I get my handling costs, VAT and/or import duty back?
Have you returned a parcel worth less than € 150 to the online shop vendor? Then you will not get back the VAT and/or import duty you paid. This is because the rules for these consignments changed on 1 July 2026.
Is your parcel worth more than € 150? Then ask your parcel carrier for a refund of the VAT and/or import duty you paid. Your carrier can ask Customs to invalidate the import declaration.
Handling costs are charged by your postal or courier company for submitting the declaration. Would you like to know whether you can get these costs back? Then contact your postal or courier company.
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