December 15, 2025
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The European Union is introducing changes to the way low-value goods entering the EU are taxed and processed by customs authorities. These changes aim to address the rapid growth of cross-border e-commerce and ensure that imported goods are treated more consistently under EU customs rules.
This change means that increased shipping destinations are beginning to implement exporting surcharges which are payable by the recipients on delivery when items are shipped DDU (Delivery Duty Unpaid).
For businesses and individuals sending parcels to EU countries, it’s important to understand how these updates may affect shipments and potential charges for recipients.
At UK Postbox our customers send thousands of items throughout Europe each year using our forwarding service.
Below is an update of the current EU countries implementing exporting surcharges, a breakdown of the key changes and what they mean for parcels entering the EU.
Our source: https://www.royalmail.com/europeantradeinsights
We'll update this section as more countries implement.
An export surcharge refers to additional customs-related charges that may apply to goods shipped from outside the EU into EU member states. These charges are introduced by customs authorities to cover duties, taxes, and administrative processing associated with imported goods.
Historically, parcels valued under €150 entering the EU were exempt from customs duties, although import VAT could still apply. However, the EU is now reforming its customs framework to remove certain exemptions for low-value imports.
As a result, many parcels that previously entered the EU without customs duties may now incur additional charges upon arrival, depending on the value and classification of the goods.
When goods are imported into the EU from outside the bloc, the recipient is typically considered the importer of record. This means they are responsible for any duties, taxes, or administrative charges applied by customs authorities.
Shipping carriers or postal operators usually handle the customs clearance process on behalf of the recipient. If customs charges apply, the carrier may request payment before delivering the parcel.
In most cases, these charges can include:
This system ensures that the cost of importing goods into the EU is covered before the parcel is released for delivery.
Customs charges are generally calculated based on several factors related to the shipment.
These may include:
1. Declared Value of the Goods
The value listed on the customs declaration helps determine whether duties or taxes apply.
2. Type of Product
Different products may fall under different tariff classifications, which can affect duty rates.
3. Shipping Costs and Insurance
In some cases, shipping and insurance costs may be included when calculating the total customs value.
4. Import VAT Rates
VAT rates vary across EU member states and are applied according to the destination country.
Because each shipment may contain different items and values, the final charges can vary depending on the specific parcel and its destination.
The updated customs measures for low-value imports are expected to be introduced gradually by the EU as part of wider customs reforms.
Some measures have taken effect from 2026, with broader structural reforms to the EU customs system expected to continue throughout this year and the coming years.
These changes are designed to improve customs oversight, reduce fraud related to undervalued shipments, and create a more consistent framework for goods entering the EU.
The updated customs measures apply to commercial goods shipped in parcels, particularly those sold through online retailers or e-commerce platforms.
Examples include:
These rules apply specifically to goods contained in parcels sent through postal or courier networks.
Personal correspondence, such as letters or documents that do not contain commercial goods, is not affected by these customs changes.
With changes to customs duties and processing for low-value parcels entering the EU, businesses sending goods to EU customers should review their shipping and customs processes.
Review EU order costs
Consider how potential import duties, VAT, and handling charges could affect orders sent to EU destinations. While these charges are typically paid by the recipient when the parcel arrives, understanding the potential costs can help you communicate clearly with customers.
Organise product information
Accurate product data helps ensure parcels pass through customs smoothly. Make sure you capture key details for each item, including:
Providing accurate information helps customs authorities correctly assess the shipment and reduces the risk of delays.
Communicate clearly with customers
Since import duties and taxes are usually payable by the recipient, it’s important to inform customers before they place an order. Adding clear notices on your website or checkout pages can help avoid confusion if charges are requested before delivery.
Review shipping options
Using a mix of postal and courier services may help you manage shipping costs and delivery times. Different carriers may also apply different customs clearance or handling fees.
Consider fulfilment strategies
Businesses that regularly ship to EU customers may wish to review their fulfilment strategy, such as consolidating shipments or exploring EU-based fulfilment options to streamline customs processes.
When sending goods internationally, a commercial invoice is usually required. This document provides customs authorities with the information needed to assess the shipment and determine any applicable duties or taxes.
A well‑prepared commercial invoice should include:
Customs authorities use this information to verify the shipment details and calculate any import charges that may apply.
Providing accurate and complete commercial invoices can help ensure parcels move through customs more efficiently and reduce the risk of delays.
Commercial invoices are generally required for parcels containing goods, but they are not required for personal correspondence such as letters or documents.
If you are an E-retailer or Dropshipper commercial invoices will be a part of your everyday shipping and commercial Invoices can be generated in UK Postbox.
As cross-border e-commerce continues to grow, customs authorities are updating their systems to better manage the increasing volume of parcels entering the EU.
For senders and recipients alike, it’s important to be aware that parcels shipped from outside the EU may be subject to additional customs duties, taxes, or handling fees, depending on the contents and value of the shipment.
Ensuring that parcels are accurately declared and properly documented can help minimise delays and make the customs process smoother for both senders and recipients.
UK Postbox is uniquely prepared to help you and your business minimise the impact of the EU exporting surcharges. Whether you are shopping for yourself and could benefit from our Shop & Ship service, or your business trades across the world, UK Postbox will have a service suitable for your needs.
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