Landed cost calculator

Work out the landed cost

All amounts are in euro. Where a price or a transport cost is in another currency, the customs authorities publish the exchange rate that applies to it (UCC Art. 53(1)(a)); enter the amount converted at that rate.

How the total is built

1. Customs value. The price paid for the goods plus the transport and insurance up to the place where they enter the EU (UCC Art. 70(1) and 71(1)(e)). Transport after entry is not part of it (Art. 72(a)).
2. Customs duty. The rate on the CN line of the goods, applied to the customs value. For a consignment of EUR 150 or less that falls under the flat duty, EUR 3 per item instead (next section). What a CN code is and how to find yours: commodity code; where the rate comes from: EU import duty rates.
3. Import VAT. The standard VAT rate of the country the goods go to, on the customs value plus the duty plus the transport to the first place of destination (VAT Directive Art. 85 and 86(1)). A reduced rate may apply to your product; each country's reduced rates and what they cover are in EU VAT rates.
4. IOSS. A consignment of EUR 150 or less whose VAT is declared through IOSS is exempt from VAT on import (Art. 143(1)(ca)). The VAT is charged to your customer at the sale, so the result shows duty only at the border. How IOSS works: IOSS.

The EUR 3 duty on small consignments

The EUR 150 relief from customs duty is gone. Regulation (EU) 2026/382 deleted Chapter V of Title II of Regulation (EC) No 1186/2009, which held it in Articles 23 and 24 (Art. 1; the original text). From 1 July 2026 until 1 July 2028 a customs duty of EUR 3 per item applies to a consignment whose intrinsic value is EUR 150 or less, where the import is exempt from VAT under IOSS or the goods are in a postal consignment (Art. 2).

• Postal consignment. Goods in a consignment of EUR 150 or less sold in distance sales, other than goods exempt from VAT under IOSS and goods that benefit from a preference (Delegated Regulation (EU) 2015/2446, Art. 1(24)). Without IOSS, the flat duty therefore reaches a sale to a consumer, not goods that claim a preference.
• Intrinsic value. The price of the goods themselves, without transport and insurance unless they are in the price and not shown separately on the invoice (Art. 1(48)). The calculator compares the price of the goods you enter with EUR 150.
• Item. One or more goods in a consignment that share the same tariff classification, description and, where it is declared, origin (Art. 1(61)).
• Origin and CN code. Recital 6 of the Regulation describes the duty as one amount per item "without considering the origin of the goods". The calculator therefore does not need the code for it.

Instead of the tariff rate, or on top of it

Article 2 says the EUR 3 applies "instead of the relief eliminated". Recital 6 describes the EUR 3 as "a simplified temporary tariff treatment based on a single specific customs duty amount per item" and keeps the Common Customs Tariff for operators not registered for IOSS. The Commission's guidance reads the relief as covering import duties and anti-dumping and countervailing duties alike, and says that after 1 July 2028 distance sales "will be subject to the normal duty rate" (Customs Guidance on the EUR 3 customs duty, section 3.1). Recital 6 and the guidance both set the EUR 3 in place of the tariff, so the calculator charges the EUR 3 alone, with no tariff-rate duty and no anti-dumping duty on top. TARIC lists the EUR 3 as its own measure, "Low-value consignment customs duty", beside the ordinary rate.

The end date

The Regulation sets the EUR 3 duty until 1 July 2028 (Art. 2). On 5 October 2026 TARIC listed it with an end date of 31 October 2026. The calculator uses the Regulation's date. By 1 December 2027 the Commission assesses whether the EU's central customs IT will work by 1 July 2028 and may propose to extend the duty (Art. 3(2)). Who pays the duty and how a carrier recovers it: EU de minimis; what DDP changes: DDP shipping to Europe.

What the duty figure covers

The duty figure is the third-country duty printed in the Combined Nomenclature for 2026. That rate applies to goods from any third country, unless a lower autonomous rate, a preferential rate or another special rate applies (Regulation (EEC) No 2658/87, Annex I, Part One, Section I, B). The tool gives a duty figure for 8,710 of the9,800 eight-digit codes of the 2026 CN: those where the CN prints a plain percentage, or Free; where a footnote sits on the line, the result shows its text. For the rest (a specific duty in euro per unit, a compound duty or a line with no single duty) the result shows what the CN prints and gives no duty figure and no total.

A result at the tariff rate leaves out:

• Anti-dumping duties, which are collected on top of the customs duty (Regulation (EU) 2016/1036, Art. 14(1)), and countervailing duties (Regulation (EU) 2016/1037, Art. 24(1)).
• Preferential and GSP rates, which replace the third-country duty for goods of the right origin, on the declarant's application (UCC Art. 56(2)(d) and (e), 56(3) and 64(1)).
• Tariff quotas and autonomous reductions or suspensions of duty (UCC Art. 56(2)(d) to (h)).
• Reliefs from customs duty in the CN itself, such as civil aircraft and pharmaceutical products (Annex I, Part One, Section II, B and C).
• Excise duty, where the goods are subject to it (Directive (EU) 2020/262, Art. 6(3)(d)). The IOSS check looks at the headings 2203 to 2208, 2402, 2403 and chapter 27 only; alcohol that forms part of a product in another chapter is also subject to excise (Directive 92/83/EEC, Art. 20), and IOSS does not cover it either.
• The Union handling fee per item on distance sales (Regulation (EU) 2026/2108, Art. 20(2)). Its amount is set by a delegated act (Art. 20(10)), the Commission adopted it on 21 September 2026 at EUR 2 per item (C(2026)6694), and the fee applies from 10 days after that act enters into force (Art. 287(4)). On 6 October 2026 the act was not yet published in the Official Journal or in force, so there is no handling fee in any total.
• A carrier's clearance fee and a customs broker's charge.

A result with the EUR 3 duty leaves out the last three lines only: under the Commission's reading no tariff-rate, anti-dumping or countervailing duty is added to the EUR 3.

The measures in the first three lines are on the code's TARIC page, with the origin in the link. A result at the tariff rate links the page for its code, its origin and the day. TARIC is the Commission's database of these measures, open at its TARIC consultation page; the guide TARIC code explains what its lines mean.

United States origin

Since 1 July 2026 the duty on the goods in Annex I of Regulation (EU) 2026/1455 is 0% when they originate in the United States, until 31 December 2029 (Art. 1(1), Art. 8). Origin is decided by the non-preferential origin rules of the Union Customs Code (Art. 6). Annex I lists 7,284 of the 9,800 eight-digit codes of the 2026 CN: chapters 25 to 97 apart from the sub-headings it excepts (some of chapters 29, 33 and 38), chapter 35 only for headings 3506 and 3507, and a list of agricultural codes. For United States origin and a code in Annex I, the result shows 0% as the duty and the third-country rate for the code beside it. A code in Annex II keeps its specific duty and loses its ad valorem component, so the result gives no duty figure for it; Annex III opens tariff quotas, which the result does not apply. The Commission can suspend the 0% (Art. 3 and 4).

A worked example

You import knitted cotton T-shirts, CN code 6109 10 00, made in China, for your own business in Germany. The goods cost EUR 400, transport and insurance to the EU border cost EUR 40, and the carriage inside the EU to the first place of destination costs EUR 20. This is the answer on 5 October 2026:

The same shirts in a consignment worth EUR 40, sold to a consumer in Germany with the VAT declared through IOSS, take the EUR 3 duty and no import VAT:

Run the first example to see it on the page with the form filled in.

Where the numbers come from

The duty is the third-country duty in Annex I to Regulation (EEC) No 2658/87 as replaced for 2026 by Commission Implementing Regulation (EU) 2025/1926, which applies from 1 January 2026to 31 December 2026, read 5 October 2026. The Commission publishes the next one by 31 October each year (Art. 12(1)). The line texts in the result are the regulation's own, joined with their parent lines. The VAT rates are the standard rates in the Commission's Taxes in Europe Database (TEDB), as entered by each EU country, read 8 October 2026. Each country's VAT law decides its rates.