Ship from UK to Europe — EU Customs Changes 2026
Ship from UK to Europe — EU Customs Changes 2026
TL;DR: Two EU customs changes affect UK-to-EU parcels in 2026. Since 1 July 2026, a flat €3 duty applies per item category (HS code line) on parcels valued at €150 or below, until 1 July 2028. From 1 November 2026, a Union handling fee of €2 per item applies at any value, on top of the €3 duty and VAT, which is mostly between 17% and 27%. Consolidation means each item category is charged the €3 duty once and cuts shipping cost, but do not assume it reduces the €2 fee. With Royal Mail, import charges for Germany, Denmark and Luxembourg are paid upfront. Product Identifiers also become mandatory on EU declarations from 1 November, see our guide to EU Product Identifiers.
Shipping from the UK to Europe has become significantly more complex since Brexit, and 2026 has added further change: a new EU customs duty on parcels valued at €150 or below from 1 July, and a new EU handling fee from 1 November. For UK parcel forwarding customers sending to EU destinations, whether shopping for themselves, forwarding purchases to family, or managing e-commerce returns, understanding the current rules is essential to avoid unexpected costs and delays at EU customs. This guide covers everything you need to know about shipping from the UK to Europe in 2026.
What Changed After Brexit: A Quick Overview
When the UK left the EU single market on 1 January 2021, customs barriers that had not existed for decades were introduced between the UK and all 27 EU member states. The practical impact on parcel forwarding was immediate and significant.
Customs declarations became mandatory for all UK-to-EU shipments regardless of value. Previously, goods moved freely within the single market without border formalities. From January 2021, every parcel sent from the UK to an EU country requires a customs declaration with item descriptions, declared values and, ideally, HS tariff codes.
VAT on low-value imports was reformed. The EU abolished its previous €22 VAT exemption in July 2021 and introduced IOSS (Import One Stop Shop), a scheme under which non-EU sellers can register to collect EU VAT at the point of sale. For parcels shipped without IOSS registration, VAT is collected at the EU border and charged to the recipient, unless it has already been paid upfront where that option is available.
Duties on UK-origin goods. Under the UK-EU Trade and Cooperation Agreement (TCA), goods that genuinely originate in the UK can still enter the EU at zero or preferential duty rates. However, goods sourced outside the UK and simply forwarded from a UK address do not qualify for TCA preferential rates and are subject to standard EU customs tariffs.
The New EU Customs Rules in 2026: Everything You Need to Know
The first major change affecting UK-to-EU parcel forwarding in 2026 came into force on 1 July 2026. The EU abolished its €150 customs duty exemption, the rule that previously allowed parcels valued at €150 or below to enter the EU without paying customs duty. Under the previous system, a parcel worth €100 paid no customs duty, although VAT still applied. That exemption no longer exists.
The €3 flat duty: how it works
In place of the €150 exemption, a flat €3 customs duty now applies per item category (per HS tariff code line) on all B2C parcels valued at €150 or below entering the EU from any non-EU country, including the UK. Key points:
It is charged per item category, not per parcel. A parcel containing goods from three different product categories, for example a jumper, a book and a phone case, incurs €9 in customs duty (3 × €3), one charge per distinct HS tariff code. A parcel containing five items that all fall under the same HS code incurs €3 in total.
It applies to parcels valued at €150 or below. For parcels above €150, standard EU customs duty rates apply based on the HS code and country of origin, and the €3 flat rate does not apply.
It is a temporary measure. The €3 duty is in force from 1 July 2026 until 1 July 2028, when the EU's Customs Data Hub is expected to become operational and the longer-term rules for e-commerce imports are due to take over.
VAT still applies separately. The €3 duty is a customs charge only. EU VAT, mostly between 17% and 27% depending on the destination member state, still applies in addition. For parcels where VAT has been collected upfront by the seller under IOSS, no further VAT is charged at the border.
The €2 EU handling fee from 1 November 2026
The second change starts on 1 November 2026. The EU adds a Union handling fee of €2 per item on goods sold at a distance to EU consumers from outside the EU. It was set by Commission Delegated Regulation C(2026) 6694, adopted in September 2026, and comes on top of the €3 duty and VAT.
It applies at any parcel value. Unlike the €3 duty, the handling fee is not limited to parcels valued at €150 or below.
How an item is counted is not yet fully clear. Sources differ on exactly what counts as an item for this fee, so do not assume that combining parcels reduces it. Consolidation still reduces your shipping cost.
It is not included in our estimator. Our customs duty estimator shows likely duty and VAT, so add the handling fee separately when you work out your total cost.
The same date also makes Product Identifiers mandatory on EU customs declarations. That is a data rule rather than a charge, explained in our guide to EU Product Identifiers.
Practical example: what a UK-to-France parcel costs in 2026
A parcel sent from Send2Hub's UK warehouse to France, containing a wool jumper (€60 declared value, HS code 6110) and a pair of leather shoes (€70 declared value, HS code 6403), with a total declared value of €130.
EU customs duty: 2 item categories × €3 = €6
French VAT (20%) on total value: €130 × 20% = €26
Total customs and tax: €32 on a €130 purchase.
From 1 November 2026, add the €2 EU handling fee on top. If each of the two items is counted separately, that is a further €4. Before the July 2026 change, the same parcel would have incurred €0 customs duty and approximately €26 in VAT. Use our customs duty estimator to calculate estimated duty and VAT for your specific shipment and EU destination.
Why Accurate HS Codes Now Matter More Than Ever
Before July 2026, HS codes mattered primarily for parcels above €150 where standard customs duty rates applied. For low-value parcels, the €150 exemption made HS codes a secondary consideration. From July 2026, HS codes directly determine the number of €3 duty charges applied to every EU-bound parcel valued at €150 or below.
A parcel with five items but only two distinct HS codes pays €6. A parcel with five items across five different HS codes pays €15. Consolidating items with the same HS code into a single shipment, and providing accurate HS codes at checkout, minimises the total duty charge. Use our customs duty estimator to find the correct HS code for your items and estimate duty charges before committing to an EU shipment.
Shipping from the UK to Key EU Destinations
Germany
Germany is one of the UK's largest trading partners and a major destination for parcel forwarding. German VAT is 19% for most goods, with a reduced 7% rate for certain food and books. When you ship to Germany with Royal Mail, import charges are paid upfront: after paying for shipping, you receive a separate notification with the charge before your parcel is dispatched. With other carriers they are not paid upfront and may be collected from the recipient on delivery. German customs clearance is typically efficient for parcels with accurate documentation. Visit our Germany shipping page for full details.
France
France applies standard EU VAT of 20% on most imported goods. Clearance times vary by carrier, and express carriers such as DHL and UPS usually clear parcels from the UK quickly. France is a major destination for UK beauty brands, UK fashion and UK food products, and clear, specific item descriptions on the customs form help avoid delays. Visit our France shipping page for full details.
Poland
Poland is one of the most popular EU destinations for UK parcel forwarding, driven by a large Polish community in the UK and strong demand for UK products among Polish consumers. Polish VAT is 23% for most goods. Poland's customs clearance infrastructure is well established for e-commerce imports. Visit our Poland shipping page for full details.
Netherlands
The Netherlands is a major entry point for EU customs clearance, with Rotterdam and Schiphol among Europe's busiest logistics hubs. Dutch VAT is 21%. Import charges for Netherlands-bound parcels are not currently paid upfront, so they may be collected from the recipient on delivery. The Netherlands has an efficient and well-resourced customs clearance process. Visit our Netherlands shipping page for full details.
Spain, Greece and other EU destinations
Spain applies 21% VAT on most goods. Greece applies 24% VAT. Both are popular destinations for UK product forwarding, particularly UK fashion, beauty and electronics. For all EU destinations, the €3 per item category duty applies on parcels valued at €150 or below, and the €2 handling fee applies from 1 November 2026 at any value. Use our customs duty estimator and country guide for destination-specific information.
How Send2Hub Handles UK-to-EU Shipping
Send2Hub prepares complete customs export documentation for all UK-to-EU shipments: accurate item descriptions, declared values, HS codes where provided, and UK origin information. Royal Mail is gradually moving EU destinations to upfront payment of import charges. Germany, Denmark and Luxembourg already work this way when you ship with Royal Mail, and the estimated charge is communicated to you before dispatch. More countries are expected to follow. For other destinations, and with other carriers, import charges are not required upfront, so they may be collected from the recipient on delivery.
Consolidation is particularly valuable for EU shipments under the new regime. Rather than shipping five separate parcels from different UK retailers to an EU destination, each incurring its own €3 duty for every item category inside it, consolidating into a single shipment means each item category is charged once across the combined contents. It also cuts your shipping cost. The €2 handling fee works differently, so do not assume consolidation reduces it. Learn more on our parcel consolidation page.
Use our shipping calculator to compare live rates across Royal Mail, Parcelforce, UPS, DHL, FedEx and DPD for your specific EU destination and parcel dimensions.
Documentation Checklist for UK-to-EU Shipments
Item descriptions: specific and accurate. Clothing is insufficient, cotton women's knitwear jumper is correct. Vague descriptions cause delays at EU customs.
Declared values: the actual purchase price in GBP, converted to EUR at the prevailing rate. Do not undervalue goods, EU customs actively checks declared values against market pricing for common product categories.
HS tariff codes: including the correct HS code for each item type in your parcel is strongly recommended, as it directly affects the number of €3 duty charges applied. Use our customs duty estimator to find the correct code for your goods.
Order confirmations: keep them, along with product page links, until your parcel has cleared customs. From 1 November 2026 Product Identifiers become mandatory on EU declarations, and these details make it easier to supply them if needed.
Country of origin: for goods that genuinely originate in the UK, noting UK origin on the customs declaration allows EU customs to apply TCA preferential rates where applicable. Goods sourced outside the UK and forwarded via Send2Hub are not UK-origin goods.
Frequently Asked Questions
What is the new EU customs duty on UK parcels from 1 July 2026?
From 1 July 2026, the EU applies a flat €3 customs duty per item category (per HS tariff code) on all B2C parcels valued at €150 or below entering the EU from non-EU countries, including the UK. This replaces the previous €150 duty-free exemption. A parcel with two different item categories pays €6. The measure is temporary and in force until 1 July 2028.
What is the EU handling fee from 1 November 2026?
It is a Union handling fee of €2 per item on goods sold at a distance to EU consumers from outside the EU, applying at any parcel value and on top of the €3 duty and VAT. Sources differ on exactly how an item is counted, so do not assume consolidation reduces it. Our customs duty estimator does not include this fee, so add it separately.
Do I still pay VAT on UK-to-EU parcels?
Yes. EU VAT still applies to UK-to-EU shipments in addition to the €3 duty. Rates vary by EU member state, mostly between 17% and 27%. When you ship with Royal Mail to Germany, Denmark or Luxembourg, import charges are paid upfront and communicated before dispatch. For other destinations and carriers, they may be collected from the recipient on delivery.
Can UK goods enter the EU duty-free under the UK-EU Trade and Cooperation Agreement?
Yes, for goods that genuinely originate in the UK. The UK-EU TCA provides zero or preferential import duty rates on UK-origin goods entering the EU, subject to meeting rules of origin requirements. Goods sourced outside the UK and forwarded via Send2Hub are not UK-origin goods and do not qualify for TCA preferential rates.
How does consolidation help reduce EU customs costs?
Consolidating multiple UK purchases into a single outbound shipment means the €3 duty is charged once for each item category across the combined contents, rather than separately in each parcel. It also reduces your shipping cost. It should not be relied on to reduce the €2 EU handling fee. Use our parcel consolidation service to combine purchases before shipping to any EU destination.
Which carriers are best for UK-to-EU shipments post-Brexit?
Express carriers such as DHL, FedEx and UPS usually offer the fastest customs clearance for UK-to-EU parcels. Royal Mail and Parcelforce are suitable for lighter, lower-value parcels where transit time is less critical, and Royal Mail lets you pay import charges upfront for Germany, Denmark and Luxembourg. Use our shipping calculator to compare current rates across all six carriers for your EU destination.
What documentation does Send2Hub prepare for EU-bound shipments?
Send2Hub prepares standard customs export documentation for all EU-bound shipments: item descriptions, declared values, HS codes where provided, UK origin information and all required carrier documentation. Providing accurate item descriptions and HS codes at checkout gives the most accurate customs documentation and minimises the risk of clearance delays.