The EU introduced new customs requirements beginning July 1, 2026, which eliminated the €150 'de minimis' and including new fees and changes that affect some shipments where duties and taxes aren't paid ahead of time (often called Delivered Duty Unpaid, or DDU).
If you're shipping to the EU, don't worry! We'll break down the biggest changes and what you'll need before you buy your label.
Some countries in the EU now require an IOSS number
The biggest change to watch out for involves IOSS numbers.
Some EU countries no longer accept DDU shipments unless a valid "Import One-Stop Shop" (IOSS) number is included with the customs information. While other countries require items to be shipped Delivery Duties Paid (DDP) when an IOSS number is present.
Here's how that looks at the moment.
DDU or DDP with (or withough) IOSS:
Estonia
Italy
Malta
Netherlands
Slovakia
Spain
DDP only with IOSS:
Austria
Belgium
Denmark
Finland
France
Germany
Luxembourg
Portugal
Sweden
💡 Pro Pirate Tip: If your shipment requires an IOSS number and you don't include a valid one, Customs may dispose of your package instead of returning it to you!
More EU countries may adopt similar requirements in the future, so these restrictions could change.
What is an IOSS number?
IOSS stands for Import One-Stop Shop. It's an EU system that helps sellers collect and pay Value Added Tax (VAT) on eligible goods valued at €150 or less.
If you sell through an online marketplace, you may already be more familiar with IOSS than you think! Marketplaces may collect VAT from your customer and provide an IOSS number for eligible orders.
Note: If you sell on multiple marketplaces they may each have their own unique IOSS, and they are not interchangeable.
If you aren't sure whether you need an IOSS number or where to get one, check with your selling marketplace or a tax professional before buying your label.
Pirate Ship doesn't issue IOSS numbers or provide tax or IOSS registration advice.
What else changed for shipments to the EU?
The July 1st changes also introduced a new €3 customs duty on applicable item categories entering the EU.
This is separate from VAT collected through IOSS, so you may see it included among the duties and fees associated with your shipment.
EU customs requirements are still evolving, which means fees and requirements may continue to change.
What you should do before shipping
Before buying a label to the EU, take a moment to double-check your customs information.
If you're shipping DDP to Austria, Belgium, Denmark, Finland, France, Germany, Luxembourg, Portugal, or Sweden, make sure you have a valid IOSS number ready to include with your shipment.
And if you have questions about whether you need an IOSS number, how to get one, or how VAT applies to your sale, your selling marketplace or a tax professional will be your best resource 👍