Customs duty on parcels under EUR 150
Since 1 July 2026, customs duty of EUR 3 per item (customs tariff line) is normally charged when a private parcel with an intrinsic value of no more than EUR 150 comes from a country outside the EU. It is EUR 3 per item – not per product.
In short
- Applies to webshop purchases (distance sales) with a total intrinsic value of no more than EUR 150 – whether the parcel comes by post or by courier, and whether or not the VAT has been paid via IOSS.
- The customs duty is calculated per item, not per physical product.
- From 1 November 2026, an EU handling fee of EUR 2 per item may also apply.
- VAT and any carrier's clearance fee come on top.
What is an item?
An item is goods in the same consignment with the same tariff classification (for small parcels, the first 6 digits of the commodity code), the same description and – if the origin must be stated – the same origin. Several identical products therefore count as one item.
Example: Three identical T-shirts are normally one item. A T-shirt and a phone case are two.
Worked example
An example: goods for DKK 500, shipping for DKK 100, two items and a carrier's fee of DKK 200 (assumption). The parcel is sent by post from China, and the VAT was not paid at checkout. The figures are calculated with the same rules as the calculator.
| Line | Declared 30 Oct | Declared 4 Nov |
|---|---|---|
| Goods and shipping | 600.00 | 600.00 |
| Duty 2 × EUR 3 | 44.86 | 44.84 |
| EU fee 2 × EUR 2 | 0.00 | 29.90 |
| VAT 25% | 161.22 | 168.69 |
| Carrier's fee (assumption) | 200.00 | 200.00 |
| Expected amount to pay | 406.08 | 443.43 |
Amounts in DKK. Rates: toldkurs-2026-10 and toldkurs-2026-11. The carrier's fee varies.
When does the rule not apply?
We don't calculate an exact amount if …
- the intrinsic value is over EUR 150 – then the customs duty depends on the commodity code, origin and customs value
- the goods are alcohol, tobacco or other excise goods
- the parcel is a gift from a private individual – see the gift guide
- you are buying as a business
- the goods have documented preferential origin and the VAT has not been paid via IOSS – then a different duty rate may apply
What happens in 2028?
The EUR 3 transitional arrangement is scheduled to end on 1 July 2028, after which normal customs duty based on the commodity code is planned. The legislation allows for a proposal to extend it, so the date may change.
Sources
- Toldstyrelsen: told på lavværdiforsendelser – Carried over – not re-checked
- Toldstyrelsen: nethandel uden for EU – Re-checked 2026-10-31
- Toldstyrelsen: nyt EU-håndteringsgebyr – Re-checked 2026-10-31
- EUR-Lex: forordning 2026/382 – Carried over – not re-checked