Ordering from another country: customs, VAT and delivery fees

A parcel from another country can cost more than the checkout said. Import VAT, customs duty and the carrier’s fee for handling them are added either at checkout or on your doorstep, and the rules for small parcels have changed a lot since 2025. This guide describes them at the time of writing, in November 2026. They’re still moving, so check the official pages linked below before a large order.

The question to ask first

Has the shop already charged the tax and duty? Look for wording like “duties and taxes included” or “delivered duty paid” at checkout. If it’s there, you shouldn’t be asked for more on delivery. If it isn’t, expect the carrier to contact you for payment before it hands the parcel over, often with a handling fee on top.

Into the EU

Since 1 July 2021, VAT has been due on all goods imported into the EU, however cheap. For parcels worth up to €150, sellers registered for the Import One-Stop Shop (IOSS) charge the VAT at checkout. If the seller isn’t registered, the carrier collects it on delivery, usually with a fee.

Customs duty used to be waived on parcels under €150. That changed on 1 July 2026, when the EU began charging a fixed €3 duty on low-value parcels from sellers registered for IOSS, counted per type of item in the parcel rather than per parcel. The EU describes this as a temporary measure until a permanent system replaces it, expected around 2028. On 9 November 2026, EU finance ministers also approved further changes to VAT on online sales, including extending the IOSS beyond the €150 limit; check when they take effect.

Into the UK

For parcels worth £135 or less, the seller or marketplace charges VAT at the point of sale, and there’s currently no customs duty on them. Above £135, VAT and any duty are charged on import, along with the carrier’s fee. Gifts between individuals worth £39 or less are free of VAT.

The government has announced that the duty relief for low-value imports will end, by October 2028 at the latest, so this will change.

Into the US

The US used to let parcels worth up to $800 in without duty. That exemption has been suspended for imports from all countries since 29 August 2025, and rules published by Customs and Border Protection on 24 June 2026 extended the suspension indefinitely. A law passed in 2025 repeals the exemption altogether from 1 July 2027. In practice, duty is now due on low-value parcels, and carriers usually charge a fee for clearing them.

Into Canada

For goods arriving by courier, the Canada Border Services Agency sets these thresholds:

• from most countries, no duty or tax up to C$20;
• from the US or Mexico, no duty or tax up to C$40;
• from the US or Mexico, between C$40 and C$150, tax but no duty;
• above C$150, duty and tax both apply.

Courier brokerage fees are separate from duty and tax and can be larger than either. The CBSA updates its figures, so check its current page.

Into Australia

Since 1 July 2018, overseas sellers and marketplaces have collected GST at checkout on goods worth A$1,000 or less. Above A$1,000, the goods need an import declaration, with duty and GST paid at the border and a broker’s fee if you use one.

Returns and refunds from abroad

Sending something back to another country costs more and takes longer, and getting import VAT and duty back after a return is often slow, or not worth the paperwork. Your right to change your mind depends partly on where the seller is. Buying from a business in another EU country gives you the same 14 days as at home. From outside the EU, the shop may not follow EU rules, and enforcing them is hard. See returning something bought online.

Fake customs messages

Texts and emails asking you to pay a small “customs fee” through a link are among the most common scams. Carriers do sometimes ask for payment, but a real request comes with your tracking number and works on the carrier’s own website. If in doubt, don’t click: go to the carrier’s site yourself and enter the tracking number.

Before you order

• Check whether the price includes tax and duty for your country.
• Add delivery, and any likely fees on arrival, to compare against a shop at home.
• Check who handles returns, where to, and at whose cost.
• Check that the product works where you live: plugs, voltage, regional versions and warranty cover.

Comparing totals across shops is covered in finding the cheapest shop once delivery is added.

Sources

1. European Commission: Customs formalities for low-value consignments
2. Council of the EU: Customs duty on small parcels from 1 July 2026 (12 December 2025)
3. Council of the EU: VAT rules for online sales (9 November 2026)
4. GOV.UK: Tax and customs for goods sent from abroad
5. HMRC: Reforming the customs treatment of low-value imports
6. U.S. Customs and Border Protection: E-commerce FAQs
7. Federal Register: Indefinite suspension of the de minimis exemption (24 June 2026)
8. CBSA: Low-value shipments
9. ATO: GST and imported goods

Rules change. If something here is wrong or out of date, please tell us and we’ll fix it. This guide is general information, not legal advice.