Since 1 July 2026, the Estonian administration describes a flat duty of three euros per goods line for goods sold remotely from a third country in a consignment with a total intrinsic value not exceeding 150 euros, subject to preferences actually applicable outside the Import One Stop Shop (IOSS). VAT also remains applicable. The customs amount therefore does not replace all charges borne on importation.
The decisive point is the declaration date: an order placed before July does not benefit from the former treatment solely for that reason where the consignment is declared from 1 July. The administration provides no grace period for this commencement.
To assess the cost of an order, it is preferable to examine the composition of the consignment and its declaration treatment rather than its commercial price alone. Several products in a single package do not predetermine the number of lines to declare. Conversely, the number of physical units does not always correspond to the number of flat charges. Reconciling the items ordered, their classification and the declared lines helps explain the amount requested, without permitting artificial grouping of different goods to reduce duties.
The parcel must also be distinguished from its declaration lines. Items falling under the same line may attract one flat charge, while multiple lines multiply it. Gifts between individuals and consignments outside the small-consignment scope must be examined under their own rules. The transitional flat-rate regime is scheduled to last until 1 July 2028.