As a business, sending parcels to countries within the EU can feel complicated, and a barrier to expanding your customers. With Evri, we handle all the customs paperwork for you, all we need is a few details about your parcels and we will handle the rest.
In addition to the standard €3 flat customs duty (introduced in July 2026), a €2 customs handling fee applies to every unique item in a low value parcel (under €150) starting from 1st November 2026.
Flat customs duty: €3 per parcel
Customs handling fee: €2 per unique item
Example:
| Contents of shipment | Customs duty | Handling fee | Total |
|---|---|---|---|
| 1 item (e.g. 1 book) | €3 (1 tariff line) | €2 (1 tariff line) | €5 |
| 2 identical items (e.g. 2 identical t-shirts under 1 HS code) | €3 (1 tariff line) | €2 (1 tariff line) | €5 |
| 2 different items (e.g. 1 book + 1 t-shirt = 2 different HS codes) | €6 (2 tariff lines) | €4 (2 tariff lines) | €10 |
| 3 different items (e.g. book + t-shirt + toy = 3 different HS codes) | €9 (3 tariff lines) | €6 (3 tariff lines) | €15 |
| PID Category | Name | Description |
|---|---|---|
| M-PID | Merchant Product Identifier | Your internal store/merchant SKU or product code |
| NS-PID | Non-standardised Manufacturer Product Identifier | The factory part number, model or style number |
| S-PID | Standard Manufacturer Product Identifier | Internationally recognised standard codes (e.g. GTIN, ISBN, EAN) |
To ensure smooth customs clearance, every item in your B2C shipment requires a Product Identifier (PID) from the 1st November. Depending on your setup this will be:
When booking with Evri, all required PID information is gathered automatically during the booking process. You will not need to manually process or update PID fields yourself.
From 1 July 2026, new EU customs rules affect low value ecommerce shipments entering the EU. A €3 customs duty per item or tariff line now applies to eligible shipments valued at €150 or less. This means the charge is based on the number of different items or tariff lines declared, rather than simply being one charge per parcel.
| Your contents | Applied customs duty |
|---|---|
| 1 item type (1 HS code) | €3 |
| 3 different item types (3 HS codes) | €9 |
| 3 of the exact same item (1 HS code) | €3 |
Usually, the recipient is responsible for paying customs charges and duties once the parcel arrives in the destination country. While online sellers can collect VAT at the point of sale (using schemes like IOSS). Customs duties and carrier handling fees are separate charges that cannot be paid through IOSS and may still be collected upon delivery.
When you send a parcel with Evri, the price you pay covers the delivery service. Custom duties, taxes and other charges are separate from the delivery price.
For some destinations and shipments, Evri gives you the option to pay applicable taxes and duties on your recipient’s behalf when booking.
What is IOSS?
If you’re a business or online seller sending goods to customers in the EU, you may be able to use the Import One Stop Shop (IOSS) scheme. IOSS is an online VAT registration scheme. IOSS allows the business to collect VAT at the point of sale for goods sent to the EU with a value of up to €150.
What does this mean for your business and customers?
How to register for IOSS as a business?
If you register for an IOSS, you can appoint an intermediary to take care of the admin. On your behalf, they will:
If you’re selling through an online marketplace such as Shopify or Etsy, you can use their IOSS information at checkout with Evri.
| Type of sale | Value of goods |
|---|---|
| Goods sold to EU consumers on my own website | €150 (£135) or less |
| Goods sold to EU consumers on a marketplace | €150 (£135) or less |
| Goods sold to EU consumers on own website | More than €150 (£135) |
| Goods sold to EU consumers on a marketplace | More than €150 (£135) |
| Goods sold to a business in the EU (B2B) | Any |
Are gifts subject to EU customs charges?
Gifts can also be subject to customs charges when they’re sent from the UK to the EU.
Under the 2026 changes, gifts valued at less than €45 are not subject to the additional duty described in Evri’s EU customs update. Gifts valued at €45 or more may be subject to additional duty.
It’s still important to provide accurate information about the contents and value of your gift when booking a parcel.
What customs information do I need to provide?
You’ll need to provide accurate details about what you’re sending, including:
For parcels sent outside the UK, Evri’s booking process provides suggested HS codes based on the description of the goods you enter. You can also search for an HS code manually during the booking process.
What is a HS code?
A HS code is a code used by customs authorities to classify items and goods. HS codes help customs to identify items and determine the appropriate fees.
When you book an international parcel with Evri, you don’t necessarily need to look up the code yourself. Evri’s international booking system gives you HS code suggestions based on the description you enter of your items. You can choose to enter HS codes manually if you prefer.
What is an EORI number?
All businesses that are VAT registered must provide an EORI number when booking international parcel deliveries. The EORI number (Economic Operator Registration and Identification) is an identification number which customs will use to identify who has sent their parcels and all their parcels across all EU countries.
You can apply for an EORI number from the links below:
If you are VAT registered, please click here.
If you are not VAT registered, please click here.
How can I avoid delays at customs?
Providing accurate parcel information can help your parcel move through the customs process more smoothly.
Before sending your parcel, make sure:
Incorrect information can result in your parcel being held at customs, potentially causing delays and additional charges outside of Evri’s control.
What happens if the recipient doesn’t pay the customs charges?
If the recipient does not pay the customs charges, Evri will do its best to return the parcel to the sender.
However, international returns from customs are not guaranteed. Depending on the destination country’s rules, a parcel could potentially be held or disposed of by local authorities.
The original shipping cost cannot be refunded where a parcel is returned because applicable taxes or duties have not been paid. Additional fees may also apply.
When you send a parcel with Evri, we’ll guide you through the information needed during the booking process.
Remember to:
With the right information provided at the point of booking, you can help your parcel move through customs as smoothly as possible.