VID explains that, since 1 July 2026, goods sold remotely from a third country in a consignment with a total intrinsic value not exceeding 150 euros are generally subject to a three-euro duty per goods item, subject to preferences actually applicable outside the Import One Stop Shop (IOSS). Several objects in one parcel therefore do not necessarily constitute a single unit of taxation.
An item groups goods meeting the classification and origin criteria specified by the administration. Its example combining four clothing categories therefore produces twelve euros in duties. Conversely, several units within the same item must not be artificially treated as separate flat charges.
Preparing a purchase or declaration therefore calls for a sufficiently precise description of the goods. The number of physical pieces, declared categories and parcels are not interchangeable. Comparing two cost estimates requires checking that they use the same classification, origin and collection route. A difference in duties may arise from these parameters without reflecting a change in the price of the goods; any preferences invoked must still actually apply to the consignment concerned.
VAT remains separate. Depending on the route used, the platform and carrier may participate in collection and customs clearance; otherwise, formalities must still be arranged on arrival. Estimating the cost of a purchase must therefore start with the parcel's declared contents, not just its total price. The transitional flat-rate regime is scheduled to last until 1 July 2028.