SuanSupply
The short version
- Customs duty on goods from China is the same in all 27 EU countries: the EU common customs tariff, set by HS code (look it up in TARIC).
- What changes by country is import VAT: from 17% in Luxembourg to 27% in Hungary.
- Since July 1, 2026, parcels up to EUR 150 sold online to consumers pay a flat EUR 3 customs duty per item; a EUR 2 handling fee per item is announced from November 1, 2026.
- Every business importer needs a free EORI number, and consumer products need a responsible EU operator under the GPSR.
Import VAT and customs authority, all 27 EU countries
Standard VAT rates as of October 16, 2026 (European Commission and national tax authorities). Click a country for duty, VAT, a worked example and the steps.
What is the same everywhere in the EU?
The customs duty rate, the EUR 3 rule for small parcels, IOSS, EORI and product safety rules are EU-wide. Once goods are cleared in one EU country they move freely to the other 26 without more customs duty, which is why many importers clear through a large port such as Rotterdam or Antwerp. Import VAT is due in the country where the goods are released for free circulation, unless a special procedure applies.
Price every cost before you ship
Duty, VAT, freight and fees per unit in our free landed cost calculator, or ask us to get factory quotes for you, free during our test.
Frequently asked questions
Is customs duty the same in every EU country?
Yes. The EU has one common customs tariff, so the duty rate for an HS code is the same in all 27 member states. VAT rates differ by country.
Which EU country has the lowest VAT?
Luxembourg, at 17% standard VAT as of October 2026. Hungary has the highest at 27%.
Rates as of October 16, 2026, from official EU and national sources. General information, not customs or tax advice. SuanSupply is not affiliated with the European Union.