eBay hosts sellers both inside and outside the EU. The €3 customs duty and the €2 handling fee apply only when your item ships from outside the EU – check where it ships from, then enter your basket.
How the EU parcel charges work
Until 30 June 2026, parcels worth up to €150 entered the EU free of customs duty. Since 1 July 2026 a flat customs duty of €3 applies to each product type in the parcel. Product type means tariff classification, not quantity: five T-shirts count once, a T-shirt and a watch count twice.
Since 1 November 2026 customs also collect a Union handling fee of €2 per product type. Unlike the €3 duty, it also applies to orders above €150, and it is not refunded if you return the goods.
The VAT of your country is charged on top – on the goods, the shipping, the duty and the fee. For orders above €150 the normal customs tariff applies instead of the €3 flat duty, usually between 0 % and 17 % depending on the product.
Example calculations (Ireland, VAT 23 %)
One product type per order, with VAT and charges collected at checkout.
Goods value
Duty + fee
VAT
Total
€10.00
€5.00
€3.45
€18.45
€25.00
€5.00
€6.90
€36.90
€50.00
€5.00
€12.65
€67.65
€100.00
€5.00
€24.15
€129.15
€150.00
€5.00
€35.65
€190.65
Frequently asked questions
How much customs duty do I pay on a parcel from China?
For orders with up to €150 of goods: €3 per product type plus the €2 handling fee per product type, plus VAT. A parcel with one product type therefore carries €5 of EU charges before VAT.
Do I have to pay on delivery?
Usually not. Large marketplaces collect VAT and the charges at checkout. If the seller does not, the post or courier collects VAT, duty and fee on delivery and adds its own clearance fee.
Is the charge per parcel or per item?
Neither: it is charged per product type (customs tariff line) in each parcel. Splitting an order into several parcels does not reduce it, because every parcel is charged separately.
What about orders above €150?
The €3 flat duty no longer applies. You pay the normal tariff rate for the product (for example about 12 % on clothing, 0 % on smartphones), the €2 handling fee and VAT.
How long will the €3 duty apply?
It is temporary and runs until 1 July 2028. After that, normal tariff rates apply to all parcels regardless of value. The handling fee has no end date.
Are orders shipped from EU warehouses affected?
No. Goods shipped from a warehouse inside the EU have already cleared customs, so no extra duty or handling fee is added to your order.