Current rule
EU €3 customs duty on low value parcels
What changed in July 2026, how the per item charge works and why it is not the same as the proposed handling fee.
Read the guideEU customs guides for importers
Last updated 26 August 2026
Clear answers to some of the customs questions importers search for most often. Every guide starts with the practical answer, links to primary EU sources and says where the facts still need professional judgement.
Calculation
How to calculate EU import duty and import VAT
A worked calculation covering customs value, tariff rate, freight, origin and the import VAT base.
Read the guideClassification
HS code, CN code and TARIC code
The difference between six, eight and ten digit codes, plus a safer process for finding the right EU classification.
Read the guideRegistration
What is an EORI number and how do you check one?
Who needs an EORI, where to request it, how to use the official validator and what a valid result does not prove.
Read the guideValuation
Customs value, freight, insurance and Incoterms
Why the invoice total is not always the customs value and how to find the costs that need review.
Read the guideAudit
EU customs declaration audit checklist
A field-by-field review of classification, origin, value, measures, quantities, evidence and duty calculations.
Read the guideRecovery
EU customs duty recovery
What importers can actually claim, the normal three-year application period and the evidence a recovery case needs.
Read the guideHow to use the guides
Start with the question in front of you. Use the calculation, code, EORI and valuation guides for a single issue. Use the audit checklist when you are organising a wider review, and the duty recovery guide only after you have found a possible overpayment.
The guides are general information. They do not replace the law, national customs procedures or advice from a competent customs professional.
Check one declaration
Run the free declaration check to see how The Declarant separates findings, calculations and missing evidence before a broader historical review.