E-commerce goods shipped from outside the EU to individual consumers in the EU are subject to customs duty and a separate Union Handling Fee (UHF).
For shipments sent under DAP terms, customs duty, VAT, and UHF will be charged to the recipient.
Delivered Korea is currently working to introduce a DDP shipping option for EU-bound shipments.
Category | Low-Value Customs Duty | Union Handling Fee (UHF) |
|---|---|---|
Effective date | 1 July 2026 | 1 November 2026 |
Applies to | Shipments with a total goods value of €150 or less | Shipments of any value |
Charge | €3 per product category, based on HS code | €2 per customs declaration line item |
Shipments over €150 | Standard customs duty rates apply instead | UHF still applies |
A customs declaration line item is a separate goods entry on the customs declaration. The number of entries may differ from the number of individual products.
The examples below assume that both charges apply from 1 November 2026.
Example ① — Total goods value of €150 or less
A shipment contains goods worth €90, with three different HS-code categories declared as three separate line items.
Charge | Calculation | Amount |
|---|---|---|
Low-value customs duty | €3 × 3 product categories | €9 |
UHF | €2 × 3 declaration line items | €6 |
Total customs duty + UHF | €15 |
Example ② — Total goods value over €150
A shipment contains goods worth €200, declared as two separate line items. Assume a customs value of €220 (€200 goods + €20 shipping) and a 10% customs duty rate for both products.
Charge | Calculation | Amount |
|---|---|---|
Standard customs duty | €220 × 10% | €22 |
UHF | €2 × 2 declaration line items | €4 |
Total customs duty + UHF | €26 |
The 10% rate is for illustration only. Actual customs duty depends on the product, origin, customs value, and other applicable factors. The €3 flat-rate duty does not apply to shipments over €150.
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