New EU Customs & Transparency

1. Key Policy Points

  • 1.1 Local Import VAT
    Variable amount. The VAT rate is dynamically calculated based on the destination country (e.g. 19% in Germany, 20% in France) and applies to all orders.
  • 1.2 New Duty on Orders ≤ €150
    Previously: Goods valued at €150 or less were exempt from customs duty.
    From July 1, 2026: This exemption is abolished. A flat customs duty of €3.00 per HS category (SKU type) will be charged on all shipments valued at €150 or less. This duty is added to the taxable base before local VAT is calculated.
  • 1.3 Orders Over €150
    Processed under standard EU customs regulations and not subject to the €3 flat-rate duty.

2. How the SKU-Based Duty Is Calculated (for orders ≤ €150)

The €3 duty is charged per distinct customs category (HS code/SKU type), not per item quantity.
  • 2.1 Identical Items, Same SKU – No Extra Charge
    Multiple units of the exact same product (e.g. 2× same handheld console model) = one customs category → €3 once.
  • 2.2 Different Devices / Same Device, Different SKU
    Different hardware specs or color variants = different SKUs → must be declared separately → €3 per variant.
  • 2.3 Bundled Console + Accessories
    Console + separate protective case = different customs categories → €3 per category.

3. Final Price Composition (EU Regulation)

The new €3 SKU duty is import customs duty and, by law, must be included in the taxable base before VAT is applied (tax-on-tax):

(Product Price + Applicable €3 SKU Duties + Shipping Fee) × (1 + Local VAT Rate) = Final Amount Payable