
30 June 2026 | Editor's Pick | Most Popular | Business | Parcel Deliveries
Author: Parcel2Go.com
Shipping to Europe has changed a lot since the UK left the EU in 2021 - and it's changing again. From 1 July 2026, the EU introduced a new €3 customs duty on most low-value parcels, ending years of duty-free treatment for goods under €150. If you sell or send parcels to the EU, this affects you.
We know EU shipping can still feel complicated, which is why we created our International Shipping Hub for both business senders and consumers. The Hub explains everything you need to know, including the new customs duty, VAT, IOSS, and documentation - and you can read our full breakdown of what the EU customs changes mean for your business.
Below, we've updated our most commonly asked EU shipping questions to reflect the current rules.
You'll need to ship using DDP (Delivered Duty Paid), which means all charges - including the new €3 customs duty - are paid before the parcel ships, so your recipient has nothing to pay on delivery. This also tends to mean faster delivery, since the parcel doesn't get held up at customs waiting for payment.
We offer DDP services with several of our courier partners. When you get a quote, look for services that show DDP is available during the booking process - you'll reach an "Import Tax and Duties" step where you can choose to pay duties and taxes upfront.
This is different from before: previously, DDP and IOSS were treated as mutually exclusive - you could only use DDP if IOSS didn't apply. That's no longer the case. If you're IOSS-registered, your EU VAT and the new €3 duty can now both be collected together at checkout through DDP, so your customer pays nothing at the door regardless of your IOSS status.
If you're not IOSS-registered, your carrier will typically collect the €3 duty (and VAT, if applicable) from the recipient at delivery unless you ship DDP.
Read more about DDP and the new EU customs duty.
Select "Gift" as the reason for export when you book your parcel - this matters more than ever now.
If you're sending a genuine personal gift between private individuals, and the total value of the parcel (items plus shipping) is €45 or under, it remains exempt from the new €3 duty and VAT. This is the one exemption that survived the July 2026 changes.
If your gift is valued above €45, the new duty is likely to apply. To avoid your recipient being charged on delivery, choose a DDP service and pay any applicable charges at checkout instead.
Always declare the contents and value of your parcel honestly - this is essential for the gift exemption to hold. Find out more about shipping gifts to the EU.
There are tens of thousands of commodity codes (also called HS codes), and getting them right matters more than ever under the new rules. The €3 duty is charged per distinct commodity code in a parcel, not per parcel and not per item - so a parcel with three different product types now carries three separate €3 charges, even if it's all going to the same recipient in one box.
We provide categories during booking, such as "Toys & Games" or "Clothes, Shoes & Accessories," but if you send niche items, our commodity code search tool can help you find a more accurate match. We also explain how to manually select a commodity code step-by-step if you'd rather do it that way.
Make sure you add a commodity code for every single item in your shipment by clicking "Add Another Item" - missing or incorrect codes can lead to delays, returns, or incorrect duty charges.
Each EU country has handled post-Brexit and post-2026 changes a little differently. Historically, we saw some early friction with parcels to Spain and Italy, though this has improved significantly.
One country now needs particular attention: France. Since 1 March 2026, France has applied its own additional small parcel tax (Taxe sur les petits colis) on top of the EU-wide €3 duty:
Detail | France small parcel tax |
Amount | €2 per HS code (per item type, not per parcel) |
Applies to | B2C parcels under €150 from outside the EU to France, Monaco, Guadeloupe, Martinique and Réunion |
Gifts | Genuine gifts between individuals under €45 remain exempt |
If you use IOSS | Collected alongside VAT through your IOSS account |
If you ship DDU | Collected from the recipient, plus the carrier's own handling fee |
This means a parcel to France with three product types could now carry €9 in EU duty plus €6 in French tax - on top of VAT. If you ship to France regularly, this is worth checking before your next shipment.
Other EU countries may introduce similar national charges over time. We'll keep our EU customs changes hub updated as rules evolve.
If you're ever unsure, our customer service team is available 24/7.
We work with trusted couriers across all our EU services, but our recommendation has changed since 2022: DDP is now the right default for most EU shipments, not just a nice-to-have.
With the new €3 duty applying to most parcels under €150, shipping DDU (Delivered Duty Unpaid) now means your customer is far more likely to face an unexpected charge at delivery - which increases the risk of refused parcels, returns, and complaints. DDP avoids all of this by settling charges upfront.
If cost is the priority for a low-value, non-urgent parcel and you're confident your recipient understands they may be charged on delivery, a DDU service can still work. But for most business and regular senders, DDP is worth the small extra cost in customer experience and fewer failed deliveries.
The reasons haven't changed much since 2022, but the stakes are a little higher now that more parcels are dutiable:
Descriptions aren't detailed enough.
Couriers check that your paperwork is accurate. Vague descriptions or incorrect declared values can lead to a parcel being held or returned - and incorrect values can also mean the wrong duty is calculated.
Recipient's details aren't right.
If customs need to contact your recipient - particularly for DDU shipments where they need to collect duty - incorrect contact details can stall the whole delivery.
Duties aren't paid.
This is now a more common issue than in 2022, simply because more parcels carry a duty charge than before. If you ship DDU and your recipient is surprised by a charge they weren't expecting, they may refuse to pay. We always email recipients to explain what to expect, but it's important you make this clear to your customers before they buy - or better still, switch to DDP so this scenario doesn't arise at all.
Parcel2Go provides all the forms you need to ship outside the UK, most importantly the commercial invoice - think of it as your parcel's passport. You'll need to include accurate details about the contents and value of your parcel, including the commodity code for each item.
If your items need any additional forms, we'll let you know and send them as soon as you complete your booking.
One thing that's more important now than it was in 2022: with the €3 duty calculated per commodity code, accurate item-by-item documentation isn't just a compliance nicety - it directly determines how much duty your parcel attracts. See our top tips for filling out a commercial invoice.
If your business doesn't need to be VAT registered, you don't need to enter a VAT number when booking.
This is separate from the new €3 customs duty, which applies based on the parcel's value and commodity code regardless of your VAT status. If you're not sure how the duty applies to your business, our team can help.
Yes, you can still send food in the post, as long as it's not:
Perishable (fresh)
Prohibited in the country you're shipping to
Prohibited by the courier you're shipping with
Some countries have specific rules around food imports - it's always worth checking our prohibited items list before sending, filtered by destination country and courier, so your parcel doesn't get held at customs.
If your food parcel is a genuine personal gift under €45, it should still be exempt from the new EU duty - the same conditions apply as with any other gift.
If you sell through a marketplace, we recommend using IOSS for goods under €150 - the marketplace typically handles IOSS directly, collecting and paying EU VAT on your behalf and providing you with their IOSS number to use at booking.
Since July 2026, this has an added benefit: marketplaces and platforms that support DDP at checkout can now also collect the €3 customs duty alongside VAT, so your customer pays everything upfront and receives their order with nothing extra to pay.
If you use our free shipping management platform, Smart Send, your marketplace will automatically pass your IOSS number to us - so the hard work is done for you.
If you've shipped to the EU before and are coming back to this guide, here's the short version of what's new:
A new €3 customs duty
applies to most B2C parcels under €150 from 1 July 2026, charged per commodity code in the parcel.
DDP and IOSS are no longer mutually exclusive
- both VAT and the new duty can be collected together at checkout for IOSS-registered DDP shipments.
France has introduced its own additional €2-per-HS-code tax
on top of the EU-wide duty, in force since 1 March 2026.
The €45 gift exemption still applies
for genuine personal gifts between individuals - this hasn't changed.
DDP has gone from a nice-to-have to the recommended default
for most EU shipments, given the increased likelihood of a delivery charge.
For the full breakdown, visit our dedicated hub pages: EU customs changes for businesses or EU customs changes for consumers and gift senders.
If you're still unsure about anything, our customer service team is available 24/7 to help - and we'll keep this guide updated as the rules continue to evolve.
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