Heard About the July 2026 EU Customs Changes?
You may have seen coverage of new EU customs charges coming into force on 1 July 2026. Here's what you need to know as a personal sender.
The July 2026 changes do not affect personal gift senders.
The new €3 customs duty applies to commercial shipments - goods sold by businesses to customers in the EU.
Send Your Gift NowShipping goods commercially or selling to EU customers?
The July 2026 changes do affect business and eCommerce shipments. See our full guide for what's changing and what to do.
See the Business GuideWhat Has Changed?
These rules have applied since July 2021. The EU customs changes announced for July 2026 affect commercial shipments only and do not change the rules for personal gift senders.
All goods sent from the UK to the EU - regardless of value - will now be subject to VAT
Gifts are an exception to these changes for consumers
No VAT or customs charges will apply to individual gifts under the value of €45.
What Qualifies as a Gift?
Items up to a value of €45 and sent from one individual to another are considered gifts.
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If you're sending an item purchased from an online marketplace, such as eBay or Amazon - even if you mark the item as a 'gift', it will not be considered a gift under the regulations.
Alcohol, tobacco, perfumes and fragrances are not covered by gift relief
These items are never exempt from VAT or Excise Duty, regardless of value. If you're sending any of these, charges will apply.
How do I Calculate the Value of my Parcel?
For EU VAT purposes, the total value of your parcel is the net price (that's the cost of goods + shipping) you've been charged or are due to pay.
Under the threshold - gift relief applies
Goods: £35 · Shipping: £8.50 £35 is under €45 - gift relief applies. No VAT is due. Shipping is not counted in the threshold check.
Over the threshold - VAT on customs value
Goods: £50 · Shipping: £10 £50 exceeds €45 - VAT is calculated on the customs value of £60 (goods + shipping).
Avoid unexpected charges with DDP
If your gift is over €45, choosing Delivered Duty Paid (DDP) shipping at checkout means any VAT is covered upfront by you - your recipient receives the parcel with nothing to pay at the door.
VAT Rates by Member State
Sellers can use the delivery address to determine the country VAT rate.
Austria - 20% | Belgium - 21% | Bulgaria - 20% |
Croatia - 25% | Cyprus - 19% | Czech Republic - 21% |
Denmark - 25% | Estonia - 20% | Finland - 24% |
France - 20% | Germany - 19% | Greece - 24% |
Hungary - 27% | Ireland - 23% | Italy - 22% |
Latvia - 21% | Lithuania - 21% | Luxembourg - 17% |
Malta - 18% | Netherlands - 21% | Poland - 23% |
Portugal - 23% | Romania - 19% | Slovakia - 20% |
Slovenia - 22% | Spain - 21% | Sweden - 25% |
Sending as a Business?
The July 2026 EU customs changes affect commercial and eCommerce shipments significantly. If you're shipping goods as a business or selling to EU customers, the rules are different - and there's more to prepare for.
Learn everything you need to know about the €3 duty, DDP shipping, and what to do before 1 July.
See the Business Guide