China-to-Europe Customs Clearance Guide for Parcels

Customs cost cannot be estimated from weight alone. The destination, product classification, intrinsic value, VAT collection method and delivery term all affect what happens at import. This guide covers consumer parcels entering the European Union; the United Kingdom has a separate system.

First published: 4 June 2026. Last reviewed: 23 September 2026 by YANCHAO Operations. This is general information, not customs or tax advice.

The 2026 rule in plain English

From 1 July 2026, the EU applies a temporary €3 customs duty per tariff category to qualifying distance-sale consignments with an intrinsic value not exceeding €150. Five identical T-shirts in one tariff category produce one €3 charge; a T-shirt and a watch in different categories produce two charges. The temporary system is planned to apply until 1 July 2028.

This duty is separate from VAT and should not be described as a universal €3 fee per parcel. It is also distinct from the EU-wide handling fee discussed within the wider customs reform.

VAT, customs duty and carrier charges are different

Cost	What controls it
VAT	Destination rules, taxable amount and whether VAT was collected through IOSS or another arrangement
Customs duty	Product classification, value, origin and the applicable low-value or normal tariff treatment
Clearance or handling charge	The carrier, postal operator or applicable EU/national arrangement
International freight	Route, final chargeable weight, dimensions and included services

For distance sales up to €150, IOSS can allow VAT to be collected when the buyer pays for the goods. It does not make the goods exempt from product rules, declarations or the new temporary customs duty.

Documents and information to prepare

• Recipient name, full address, postcode, telephone and email
• Specific item descriptions rather than “gift” or “accessories”
• Quantity, unit value, total value, currency and proof of purchase
• Country of origin where required
• Correct tariff classification or sufficient information for classification
• Packing list with final weight and dimensions
• Transport document created by the carrier
• Any licence, conformity record or ingredient information required for regulated goods

False low values and vague descriptions can cause delays, reassessment, penalties or seizure. Declare the real transaction information.

DDP and DDU

DDP means the seller or nominated provider takes responsibility for import clearance and import charges under the agreed service. DDU is an older commercial term commonly used in parcel logistics; in practice, confirm whether the recipient must pay VAT, duty and carrier clearance charges before delivery.

A label such as “tax included” is not enough. Obtain a written quotation showing the route, goods covered, destination, excluded charges and who acts as importer or declarant.

Read Who Pays Duty on DDP Shipments? for the responsibility split.

A safe pre-dispatch checklist

1. Verify that the item can legally enter the destination country.
2. Check whether it needs CE conformity, an ingredient record, a licence or another product document.
3. Confirm the tariff classification and actual purchase value.
4. Match the invoice, packing list and physical parcel.
5. Confirm DDP or DDU and whether VAT was already collected.
6. Keep invoices, order screenshots and payment records available.
7. Respond through the carrier's official channel if customs asks for evidence.

For route planning, use the Europe shipping hub. For calculation structure, use the total landed cost guide.

What to do when customs holds a parcel

Read the exact carrier or customs notice first. A hold may require proof of purchase, a clearer description, identity information, a licence or payment. Do not send sensitive personal documents to an address found in an unsolicited message; verify the request in the carrier's official tracking system. If the declaration came through a forwarding provider, send the notice and tracking number to that provider promptly.

Frequently asked questions

Are all parcels under €150 still duty-free in the EU?

No. From 1 July 2026, the previous low-value customs-duty relief was replaced by a temporary €3 duty per tariff category for qualifying distance-sale consignments up to €150.

Does IOSS include the temporary €3 customs duty?

IOSS is a VAT collection scheme. The 2026 customs duty is a separate charge, although the import process may be coordinated by the declarant or representative.

Does DDP guarantee that customs will not inspect a parcel?

No. DDP allocates responsibility for clearance and charges; customs can still request documents or inspect goods.

Is the UK included in this EU rule?

No. The United Kingdom has its own import VAT and customs rules.

Official sources

• European Commission: guidance on the temporary €3 customs duty
• European Commission: VAT One Stop Shop
• European Commission: customs formalities for low-value consignments