Buying from Japan into the EU in 2026: VAT, the New €3 Duty and Handling Fees

If you live in the EU and buy something in Japan through me, the price on my quote is not the last thing you pay. Your country charges import VAT, and since July 2026 there is a new flat customs duty on small parcels. Here is what changed, what it adds up to, and what you can do to keep it predictable. Everything below is as of October 2026.

Short answer: On a parcel worth up to €150, expect import VAT at your country’s rate, a €3 customs duty for each different kind of item (1 July 2026 to 1 July 2028), from 1 November 2026 a €2 EU handling fee per item line, and the delivering carrier’s own clearance fee. Above €150 the €3 duty does not apply; normal duty for the product does instead.

The four things that can be added on arrival

Charge	When	How it is counted
Import VAT	Every parcel, any value, since 1 July 2021	Your country’s VAT rate
€3 customs duty	Parcels up to €150, from 1 July 2026 to 1 July 2028	Per item line, not per parcel
€2 Union handling fee	Expected from 1 November 2026	Per item line, any value; VAT is charged on it too
Carrier’s clearance fee	Depends on the post or courier	Set by the company, not by the EU

Import VAT

Until mid-2021, very small parcels came in without VAT. That exemption (up to €22) was removed on 1 July 2021, and since then all goods imported into the EU are subject to VAT. When the seller has not collected the VAT at checkout, the post or courier collects it from you on delivery.

The €3 duty: per item line, not per parcel

Until 30 June 2026, parcels worth €150 or less paid no customs duty. Now they pay €3 per item, where an item means goods with the same tariff classification and description. The quantity does not matter:

• Five T-shirts: €3. One T-shirt and one watch: €6 (the Commission’s own example).
• In stationery terms: ten identical notebooks are one line. A fountain pen, a bottle of ink and a notebook are probably three.

The €150 is the value of the goods themselves; transport and insurance do not count when they are shown separately.

Legally, the duty is owed by whoever declares the parcel to customs (the seller, a platform, or the carrier’s representative), and the Commission says consumers are not legally responsible for it. In practice, carriers pass it on. POST Luxembourg, for example, lists the €3 per type of item among the charges its customers pay on parcels from outside the EU. Ask your carrier how it will bill you.

The flat duty is temporary. After 1 July 2028 normal duty rates return, which may be higher or lower than €3. The Commission may propose an extension if its new customs data system is not ready by then.

The €2 handling fee

The Commission’s guidance sets a Union handling fee of €2 per item line, expected to apply from 1 November 2026, on goods sold at a distance at any value, including parcels above €150. VAT is due on it. As of October 2026 the act fixing the amount was still being finalised, so check before you rely on the exact figure.

The carrier’s clearance fee

This one varies the most. POST Luxembourg, as one published example, charges €6 for a parcel worth €22 or less and €18 for one worth more than €22 and up to €150, on top of 17% Luxembourg VAT and the €3 duty. Your post or courier will have its own list. Look it up before you order: on a cheap item, the clearance fee can be the largest charge.

Above €150

Over €150 the €3 flat duty does not apply. Customs uses the normal duty rate for that kind of product, which depends on what it is and where it was made. VAT, the handling fee and the carrier’s fee still apply.

How I declare your parcel

• The full price of the goods, as on the shop receipt I photograph for you. Never a lower figure.
• Never as a “gift”. You bought it, so it is a purchase. Marking a purchase as a gift is a false declaration, and it can get your parcel held.
• One line per kind of item, described plainly (for example “fountain pen” and “notebook, paper”), not one line per colour or design.
• No splitting to stay under €150. Each parcel pays its own carrier fee and its own item lines, and customs can treat split parcels as one sale anyway.

Keeping the cost predictable

1. Check your carrier’s fee list before you order. That is the number most people do not expect.
2. Combine purchases into one parcel. I hold items free for 30 days, so several shops can travel together. One parcel means one clearance fee, and identical items share one line.
3. Mind the mix. Five of the same thing costs one €3 line; five different things can cost five.
4. Look up your country’s VAT rate and include it in your budget.
5. Ask your customs authority if you are unsure. The rules can change, and the Commission’s guidance is updated regularly.

What this means if you order through me

My quote covers the goods at the shop’s price including Japanese consumption tax, my purchase fee (25% of the first ¥30,000, 20% from ¥30,000 to ¥100,000, 15% above that), ¥2,200 for each additional shop in the same parcel, a fixed shipping and handling amount quoted before you pay, and 4% payment processing on the total. Import VAT, duty and carrier fees in your country are charged on arrival and are not in my quote. Ask me before you pay and I will tell you how many item lines your parcel is likely to have.

To get a total for something you want from Japan, use the request form on the home page or contact me.

Related: Christmas 2026 Shipping from Japan: When to Order So a Gift Arrives in Time, Is Now a Good Time to Buy from Japan? The Yen in October 2026, Explained Plainly.