Customs and VAT: Importing from the USA to Europe — 2026 Guide

Importing goods from the USA to Europe involves two separate systems: the US customs rules for outbound shipments, and the EU customs rules for imports. Most confusion comes from mixing them up — or from outdated information about the former €22 VAT exemption, which no longer exists.

The two directions — and why they have different rules

Sending from Europe to the USA (e.g. posting a gift to the US): the US Section 321 de minimis of $800 applies. Shipments under $800 enter the USA with no duty and no federal tax. This is one of the world’s highest de minimis thresholds — most personal purchases and gifts clear customs without charges.

Importing from the USA to Europe (e.g. buying on Amazon.com and shipping home): EU rules apply. VAT from €0, customs duty from €150. This is the direction most European buyers need to understand.

EU rules for US imports: VAT and duty

VAT — applies from the first euro

Since 1 July 2021, there is no minimum VAT threshold for imports into the EU. Every shipment, regardless of value, attracts import VAT at your country’s standard rate:

VAT is calculated on the customs value — the declared goods value plus shipping and insurance (CIF). Not just the item price.

Customs duty — applies above €150

Goods valued above €150 also attract customs duty, at a rate depending on the goods category (HS code):

Electronics are the most common US imports — and they attract 0% EU customs duty (though VAT still applies). Clothing is the most expensive category at 12%.

Worked examples

The carrier handling fee (€15–30) is often the biggest cost on low-value items. For a €30 gift, the handling fee can exceed the duty and VAT combined.

What happens at EU customs

All parcels entering the EU from the USA go through customs clearance. The process works as follows:

1. Carrier submits customs data — express carriers (DHL, UPS, FedEx) file an electronic import declaration on your behalf using the CN23 information and proforma invoice.
2. Customs assesses the charges — VAT, any applicable duty, and the carrier’s handling fee are calculated.
3. Carrier contacts you for payment — usually via email or SMS with a payment link. You pay before delivery or on delivery (depending on carrier).
4. Parcel is released and delivered — typically within 1–3 days of customs notification.

If you ignore the customs payment notification, the parcel is held for 5–15 days (varies by carrier and country), then returned to the sender. Act within 24–48 hours.

Reshipping via Shipito — the cost-effective approach

The biggest friction for European buyers on US sites is not customs — it is shipping cost. Direct shipping from the US to Europe costs $40–120 for a typical parcel. And many US retailers simply don’t offer international shipping.

The solution is a reshipping service:

1. Register at Shipito (free) and get a US delivery address in Oregon or Delaware — both are sales-tax-free states.
2. Shop on Amazon.com, eBay, Best Buy, or any US retailer — enter your Shipito address as the delivery address. Most US shops deliver domestically for free or low cost.
3. When your purchases arrive at Shipito’s warehouse, they notify you. You can consolidate multiple purchases into one package.
4. Request international forwarding to your European address. Shipito compares multiple carriers and typically costs 30–50% less than direct US shipping.

EU customs rules still apply to reshipped packages — VAT and duty are the same as for direct shipments. The saving is purely on shipping cost, not on taxes.

Gifts — no exemption exists

A common misconception: marking a parcel as “gift” does not reduce EU customs charges. Prior to 2021, a €45 gift exemption existed. It was removed. All imports — commercial or gift — now follow the same €0 VAT threshold and €150 duty threshold.

There is a separate “gift relief” of €45 that technically still exists in some EU country interpretations, but in practice carriers and customs authorities treat all imports the same. Do not rely on the gift exemption.

Summary

For US-to-EU imports: expect VAT (20–25%) on everything and customs duty (0–17%) on goods above €150. Electronics carry 0% duty — the most buyer-friendly category. Always complete CN23 with accurate values and English descriptions. For frequent US purchases, Shipito reduces shipping costs by 30–50% through consolidation. The carrier handling fee (€15–30) is a fixed cost regardless of parcel value — factor it in for low-value items.