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Selling to the EU

How does the Import One Stop Shop (IOSS) scheme affect you?

How has selling into the EU changed?

Our customs tool creates all your Royal Mail customs forms for you and includes the IOSS details needed when selling to customers in the EU.

Create a Royal Mail form

What customs rules apply to items sold into the EU?

Items sold from England, Scotland and Wales to customers in the EU are subject to VAT, customs duties and other fees.

For items valued at €150 or less, sellers or online marketplaces can use the Import One Stop Shop (IOSS) scheme to collect VAT at checkout. This means customers shouldn’t usually have to pay VAT when their item is delivered. Whether duties or fees are paid upfront or on delivery depends on the services available to the destination country.

  • You don’t need to register for IOSS to send items to the EU, but some online marketplaces use it on behalf of their sellers
  • For items valued above €150, or where IOSS is not used, VAT, customs duties and other charges may be paid by the sender before posting (depending on the service used) or paid by the recipient they receive the item
  • If the seller or marketplace uses IOSS, VAT is collected when the item is purchased and the recipient should not face additional VAT charges on delivery
  • Gifts worth more than €45 may also be subject to VAT, customs duties or other fees, depending on the destination country's rules

Recent EU customs changes

From 1 July 2026, the EU introduced a €3 customs duty on many goods worth €150 or less entering the EU. The charge depends on the type of goods being sent. It may apply to more than one item type within the same parcel.

 

From 1 November 2026, Business to Consumer parcels entering the EU will require additional customs information including a mandatory Merchant PID (SKU), mandatory Manufacturer PID, and a standardised Manufacturer PID (e.g. GTIN/EAN) where available. A handling fee is expected for each item classification (currently assumed to be €2 per HS code), while existing customs charges and taxes will remain unchanged. Incomplete or inaccurate information may result in delays, rejection or penalties. Gifts between individuals valued under €45 remain exempt.

What do I have to do for EU customs?

Items under €150 sold through IOSS

How to use Parcels Online with Royal Mail, Evri and DPD services:

1. Enter the IOSS number given by the marketplace when buying your postage online. You'll be prompted to provide this information 

2. Other Parcels Online services with Royal Mail, Evri and DPD may require duties and fees to be paid by either the sender or recipient, depending on the carrier, service and destination country

Go to Parcels Online

How to use postal services in branch:

 If you're sending in branch using a Royal Mail, Parcelforce Worldwide or Evri international

1. Go to a Post Office branch to send your item. Tell us which IOSS marketplace you sold your item through. If the marketplace isn't listed below, please provide the IOSS number

  • eBay
  • Etsy
  • Amazon
  • Not On The High Street

2. Alternatively, if you're sending with Royal Mail services, you can complete a customs form online before you arrive in branch

3. Attach the IOSS sticker provided near the address label on the parcel

All posting options

Items over €150 sold through IOSS OR any item sold outside IOSS

How to use Parcels Online services with Royal Mail, Evri and DPD:

1. Some DPD services let you pay duties and fees upfront

2. All other Parcels Online services with Royal Mail, Evri and DPD require the recipient to pay all duties and fees when the item is delivered

3. All customs details are completed during the online booking process

Go to Parcels Online 

How to use postal services in branch:

If you're sending in branch using a Royal Mail, Parcelforce Worldwide or Evri international service.

1. Go to a Post Office branch to send your item and we’ll help you with customs at the counter

2. Alternatively, if you're sending with Royal Mail services, you can complete a customs form online before you arrive in branch

3. Duties and fees may apply depending on the destination country and the service you choose. We'll explain the available options in branch when you post your item

All posting options

Sending via Royal Mail?

Customs forms can be completed online for Royal Mail services.  

Create a Royal Mail form

Sending via Parcels Online?

Customs details for services bought through Parcels Online are filled in during the booking process. Similarly, customs for branch purchases will be handled at the counter.

Go to Parcels Online

Common questions

  • The IOSS scheme doesn't cover items over €150. If you post an item which is over €150, don’t include the IOSS number or the marketplace name on your parcel.

    You won’t be asked to include the IOSS number when booking postage through Parcels Online if the item is worth over €150.

    In both cases, if you haven't used an online pre-payment service with DPD, all duties and fees will be collected from the recipient when the item is delivered.

  • If you use a Parcels Online with DPD or Evri, some services let you pay duties and fees upfront. If this isn’t available on your chosen service, all duties and fees will be collected from the recipient when the item is delivered.

    If you pay for postage in branch instead, your item's recipient will be charged duties and fees when it's delivered.

  • Yes, use your IOSS registered number when buying your postage if the item is worth less than €150.

  • If you're buying postage in branch and your marketplace is IOSS registered but not on the list earlier on this page, please tell us the IOSS registered number when you pop in.

    If you're buying postage through Parcels Online, you'll be prompted to enter your IOSS information.

    If the item is worth under €150 but wasn't sold through IOSS, or it's worth over €150, and you don't use a pre-payment service, all duties and fees will be collected from the recipient when the item is delivered.

  • These changes don't impact you, so please continue to post your items in the usual way.

  • Gifts worth up to €45 are generally exempt from VAT and customs charges. If you're using our online customs tool, select the ‘Gift’ option. If you're posting in branch, let our team know you're sending a gift so it can be marked correctly on the customs form.

    If a gift is worth more than €45, VAT, customs duties or other charges may apply depending on the destination country. Where charges apply, they are usually collected from the recipient before delivery.

Need some help?

Posting help and support

Find answers to common questions about posting services:

Visit our posting support page

More about sending mail

How to pack your parcel
How to send a parcel
Sending valuables by post
What can I send?
Send post internationally
Customs forms