In brief
Goods imported from China into the EU pay customs duty (the TARIC rate for their code, applied to the customs value: price plus freight and insurance to the EU border), then import VAT on that value plus the duty (20% in France). The €150 duty exemption ended on 1 July 2026: online sales to consumers in parcels of €150 or less pay a €3 duty per item category, and every distance sale carries a €2 handling fee per item category since 1 November 2026. In France, VAT-registered businesses declare import VAT on their VAT return instead of paying it at the border.
China to EU parcel rules: €3 duty and €2 handling fee per item category
Until 30 June 2026, a consignment worth €150 or less entered the EU free of customs duty (VAT has been due on all commercial consignments since July 2021). Council Regulation (EU) 2026/382 deleted that relief for every consignment from 1 July 2026.
For distance sales of €150 or less, meaning an online order placed by a consumer with a seller outside the EU, a temporary flat duty of €3 per item category replaces the normal tariff until 1 July 2028. The regulation covers consignments declared under the Import One-Stop Shop (IOSS) and "postal consignments", a term Delegated Regulation (EU) 2026/1022 redefined to include every other distance sale of €150 or less, whatever the carrier. In practice, every online sale of €150 or less to an EU consumer pays it. Since 1 November 2026, a Union handling fee of €2 per item category, set by Delegated Regulation (EU) 2026/2152, is added to every distance sale, with no value threshold.
An item means a tariff category, not a unit: five identical T-shirts count as one item, a T-shirt and a toy count as two. The platform, seller or carrier owes these amounts to customs, not the consumer, and can pass them on in the price.
- 1 T-shirt
- Value€20
- Flat duty€3
- Handling fee€2
- Total before VAT€5
- 2 identical T-shirts
- Value€40
- Flat duty€3
- Handling fee€2
- Total before VAT€5
- 1 T-shirt and 1 toy
- Value€35
- Flat duty€6
- Handling fee€4
- Total before VAT€10
- 1 pair of headphones
- Value€250
- Flat dutyNormal tariff (TARIC)
- Handling fee€2
- Total before VAT€2 plus TARIC duty
France had its own €2 tax per item category on small parcels, introduced in March 2026. It was repealed on 1 July 2026 when the EU flat duty took over, so it no longer adds to the bill.
Which rule applies to your shipment: container, sample or e-commerce parcel?
Both parcel measures target online sales to consumers. A business buying stock in China stays under the standard rules, and the €150 relief is gone for it too: a sample sent by express courier without IOSS now pays normal duty. French customs explain that what matters is where the goods are when the sale is concluded. If they are still outside the EU, the flat duty and the handling fee apply.
- Stock bought by your company (container, pallet, air freight)
- Customs dutyTARIC rate on the customs value
- €2 handling feeNo
- VATImport VAT (20% in France), self-accounted on the VAT return by French VAT-registered importers
- Low-value B2B shipment or sample, express courier, no IOSS
- Customs dutyTARIC rate (no €150 relief any more)
- €2 handling feeNo
- VATImport VAT
- Online sale to a consumer, parcel of €150 or less (any carrier)
- Customs duty€3 per item category until 1 July 2028
- €2 handling fee€2 per item category
- VATVAT of the buyer's country, charged at checkout under the IOSS, otherwise collected at import
- Online sale to a consumer, parcel above €150
- Customs dutyTARIC rate
- €2 handling fee€2 per item category
- VATImport VAT
- Sale to a consumer from stock already in the EU
- Customs dutyPaid when the stock was imported
- €2 handling feeNo
- VATDomestic VAT on the sale
For an online retailer, dropshipping from China now costs €3 plus €2 per item category on every parcel of €150 or less, while stock imported into the EU pays the normal tariff once and no handling fee.
How is import duty from China calculated?
Three elements set the duty: the tariff classification, the origin and the customs value.
- Classification: the first 6 digits of the code are the worldwide Harmonised System (HS); the EU adds subdivisions up to 10 digits in TARIC, its integrated tariff database, which gives the rate for each code and origin.
- Origin: goods made in China pay the third-country duty shown in TARIC for that origin. Some Chinese products also carry anti-dumping or countervailing duties.
- Customs value: the price paid to the supplier, plus transport, insurance, handling and loading costs up to the point where the goods enter the EU (often called the CIF value). Transport after arrival in the EU is excluded.
Under FOB terms, the price covers the goods loaded at the Chinese port: add sea freight and insurance. Under EXW, also add inland transport in China. The Incoterm is set when you negotiate with the factory, which is part of our sourcing and import-export service. You can check any code in TARIC before you place an order.
Worked example: duty and VAT on a container of T-shirts
Illustrative figures only: a French SME buys 2,000 cotton T-shirts from a Chinese manufacturer, FOB Shenzhen, delivered to its warehouse in Lyon (shown as the destination on the transport document). Code 6109 10 00, third-country duty 12%.
- 1. Price of the goods (FOB Shenzhen)
- Calculation2,000 × €3.50
- Amount (example)€7,000.00
- 2. Sea freight to Le Havre
- CalculationForwarder quote
- Amount (example)€900.00
- 3. Cargo insurance
- CalculationQuote
- Amount (example)€50.00
- 4. Customs value (CIF Le Havre)
- Calculation1 + 2 + 3
- Amount (example)€7,950.00
- 5. Customs duty
- Calculation12% × €7,950
- Amount (example)€954.00
- 6. Transport from Le Havre to Lyon
- CalculationCosts up to the first place of destination
- Amount (example)€400.00
- 7. Import VAT base
- Calculation4 + 5 + 6
- Amount (example)€9,304.00
- 8. Import VAT
- Calculation20% × €9,304
- Amount (example)€1,860.80 (self-accounted on the VAT return)
- 9. Landed cost before VAT
- Calculation4 + 5 + 6
- Amount (example)€9,304.00, or €4.65 per T-shirt
The example excludes customs brokerage fees and port charges. In France, the step 8 VAT is not paid to customs: the company declares and deducts it on the same VAT return. The same value of porcelain tableware would pay €7,234.50 in duties (12% plus 79% anti-dumping).
What duty rates apply to Chinese products? Real rates and anti-dumping
Rates read in TARIC on 3 November 2026 for goods originating in China. They change, so check your exact code before every order.
- Cotton T-shirts (6109 10 00)
- Customs duty12%
- Additional measure on Chinese originNone
- Sports shoes with textile uppers (6404 11 00)
- Customs duty16.9%
- Additional measure on Chinese originNone
- LED lamps and tubes (8539 52 00)
- Customs duty3.7%
- Additional measure on Chinese originNone
- Smartphones (8517 13 00)
- Customs duty0%
- Additional measure on Chinese originNone
- Ceramic tableware and kitchenware, including porcelain (ex 6911 10 00)
- Customs duty12%
- Additional measure on Chinese originAnti-dumping duty 79%
- Bicycles without a motor (8712 00 30)
- Customs duty14%
- Additional measure on Chinese originAnti-dumping duty 48.5% (residual rate)
- Pedal-assisted e-bikes, motor up to 250 W (8711 60 10)
- Customs duty6%
- Additional measure on Chinese originAnti-dumping 62.1% plus countervailing 17.2% (residual rates)
- Battery electric cars
- Customs duty10%
- Additional measure on Chinese originCountervailing duty up to 35.3%, depending on the manufacturer
For bicycles, e-bikes and electric cars, some named manufacturers have their own TARIC additional code and rate; the residual rate applies to all others. Get the exact factory name before you sign. The production city matters too: see China's manufacturing cities by product.
Import VAT: self-accounting in France and the IOSS
Each member state charges its own VAT rate on imports. In France, import VAT is calculated on the customs value plus duties and incidental costs (transport, insurance, commission) up to the first place of destination in France. The standard rate is 20%.
Since 1 January 2022, every business registered for VAT in France must self-account for import VAT: it reports it on its monthly or quarterly VAT return (CA3) instead of paying it to customs, and deducts it on the same return. Give your French VAT number to whoever lodges the customs declaration.
For online sales to consumers, the IOSS, in place since 1 July 2021, lets the seller charge the buyer's VAT at checkout for consignments of €150 or less. Above €150, VAT is collected at import.
Importing from China: EORI, customs declaration, broker and CE marking
- EORI number: required before any customs operation in the EU. French customs issue it free of charge through the SOPRANO EORI online service. They plan to keep only company-level (SIREN) EORI numbers, so request one if yours is based on an establishment (SIRET) number.
- Customs declaration: every consignment from outside the EU is declared. A freight forwarder, a registered customs representative, an express carrier or the postal operator can lodge it for you.
- Documents: commercial invoice, packing list, transport document (bill of lading or air waybill) and any certificates required for the product. The French RITA tariff service lists the rules that apply to each code.
- Product compliance: CE marking applies to products covered by EU harmonised legislation (toys, electrical equipment, personal protective equipment and others). Since 13 December 2024, the General Product Safety Regulation (EU) 2023/988 requires a responsible economic operator established in the EU, whose contact details appear on the product, its packaging or an accompanying document. When your company imports, it takes on the importer's obligations.
In an EU-wide customs operation in 2025, 64% of the 20,040 toys and small electronic items checked did not comply with EU rules. Check markings, instructions and technical documentation at the factory, before the goods leave China.
Vyrion, based in Guangzhou, supports supplier sourcing, quality control and freight organisation through its sourcing service. If you also export from your own company in China, read our guide to import and export rights in China. To prepare a purchase, from supplier checks and quality control to freight organised with licensed forwarders and customs brokers, contact us.
What changes by 2028: the EU customs reform
On 16 September 2026, the European Parliament and the Council adopted the reform of the customs union (Regulation (EU) 2026/2108, the new Union Customs Code). It creates an EU Customs Authority based in Lille and a single EU Customs Data Hub.
- 1 November 2026: the €2 handling fee starts to apply to distance sales.
- 1 July 2028: the Data Hub becomes mandatory for e-commerce; the €3 flat duty ends and small parcels move to the normal tariff, unless the measure is extended.
- 2031: all businesses can start using the Data Hub on a voluntary basis.
- 1 March 2034: the Data Hub becomes mandatory for all traders.
Online platforms and sellers outside the EU become importers for distance sales, liable for duties and for the compliance of the goods they sell into the EU. Since 1 October 2026, the Commission checks every month whether trade is shifting away from the IOSS and can propose extending the €3 duty to all consignments of €150 or less.