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.

What is the EU Import VAT Calculator?

Estimate the import VAT and customs duty due on a parcel shipped into any EU country. Applies the destination VAT rate to the CIF value, handles the EUR 150 customs de minimis, and shows the IOSS small-parcel rule for goods up to EUR 150. It runs free in your browser on Gera Tools, with nothing uploaded.

EU Import VAT Calculator

Name: EU Import VAT Calculator
Creator: Gera Tools
License: https://creativecommons.org/licenses/by/4.0/

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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.

Who this is for

E-commerce sellers outside the EU (UK, US, China, etc.) shipping parcels directly to EU consumers need to price for the landed cost so buyers are not hit with unexpected charges at their door. The 2021 rule change that abolished the old EUR 22 VAT exemption means every parcel — even a EUR 5 keychain — carries import VAT.

Shoppers buying from non-EU sites need to know what customs agents will add before deciding if a deal is still worth it.

Import managers estimating duty and VAT for commercial shipments can use this as a quick sanity check before reading the formal customs declaration.

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.

Worked examples

Example 1 — over EUR 150 with duty (Germany). A EUR 200 jacket shipped with EUR 20 shipping and a 4% duty rate. CIF value = EUR 220. Duty = EUR 8.80. VAT base = EUR 228.80. German VAT at 19% = EUR 43.47. Landed cost ≈ EUR 272.27.

Example 2 — under EUR 150, no duty (France). A EUR 120 book shipped with EUR 10 shipping. CIF = EUR 130. No duty (below EUR 150). French VAT at 20% on EUR 130 = EUR 26. Landed cost = EUR 156. If the seller is IOSS-registered, VAT was collected at checkout; no charge at the border.

Example 3 — IOSS scenario. A EU seller registered on IOSS ships a EUR 80 item to the Netherlands. Because the consignment is under EUR 150 and the seller is IOSS-registered, VAT (21%) was applied at the point of sale. The parcel clears customs without a separate VAT collection.

Standard VAT rates used

Country	Standard VAT rate
Germany	19%
France	20%
Italy	22%
Spain	21%
Netherlands	21%
Sweden	25%

The tool stores rates for all 27 EU member states. Reduced rates exist for specific product categories (food, books, medicines) — confirm the correct rate for your product type in the EU TARIC database. All figures here are computed locally in your browser.