EU Customs for Online Sellers: Duties, HS Codes, EORI
Customs is where many cross-border orders slow down, cost more than expected or end up back on your doorstep. For online sellers shipping into the EU from outside, a few basics do most of the work: the right product code, an accurate declaration, an EORI number when needed and clear terms about who pays. This guide explains each one in practical terms. It is general information, not legal advice.
Key takeaways
- Every product needs a commodity code: 6-digit HS internationally, 8-digit CN and 10-digit TARIC in the EU.
- Goods over €150 follow normal import rules, and customs duty may apply depending on classification and origin.
- From 1 July 2026, a temporary €3 duty applies to low-value items, charged per tariff category in a parcel.
- Businesses moving goods into or out of the EU need an EORI number, which is free to obtain.
- Clear delivery terms (DAP or DDP) prevent surprise charges and refused parcels.
When you sell domestically, a parcel goes from your packing table to the customer with no questions asked. When it crosses into the EU from outside, customs authorities need to know what is inside, what it is worth, where it was made and who is responsible for it. They use that information to decide whether to charge duty and VAT, whether the product is allowed in and whether to inspect it.
The good news is that customs runs on data. Give it complete, accurate data every time and most parcels clear without anyone noticing. This guide focuses on customs duty and paperwork. VAT on imports is covered in our guides to IOSS and EU VAT, so we touch on it only where it overlaps.
How EU customs fits together
The EU is a customs union. Goods pay duty once when they enter the EU, under one common external tariff, and then move freely between member states. National customs authorities run the checks, but the tariff and the core rules are set at EU level.
For an online seller outside the EU, three questions shape every import:
- What is the product? This determines its commodity code and which duty rate and other measures apply.
- Where was it made? Origin decides whether a trade agreement can reduce duty to zero.
- What is it worth? The customs value affects duty and VAT, and the €150 line decides which import route applies.
Commodity codes: HS, CN and TARIC
Product classification is the foundation of customs. Get it wrong and everything that follows, from the duty rate to product restrictions, can be wrong too.
| Code | Digits | Used for |
|---|---|---|
| Harmonized System (HS) | 6 | International classification shared by most countries |
| Combined Nomenclature (CN) | 8 | The EU's tariff and trade statistics nomenclature |
| TARIC | 10 | EU import duty measures, such as preferential rates and restrictions |
Because the first six digits are shared internationally, the code you use for exports from your own country is a good starting point. You then extend it to the EU's 8 and 10 digits. The European Commission's TARIC database lets you look up codes and the measures linked to them.
Tips for classifying products
- Classify by what the product is made of and what it does, not by your marketing name.
- Sets and multi-material products can be tricky; check the classification rules or ask a customs broker.
- Record the code for each product in your store or inventory system so it reaches every label automatically.
- For important or uncertain products, you can ask customs for a Binding Tariff Information decision; check the procedure with the authority in the relevant member state.
Common mistake
Using one generic code for a whole catalog. A clothing shop that also sells bags, jewelry and candles needs different codes for each, and they can carry very different duty measures.
When customs duty applies
Customs duty depends on the product's tariff classification and origin. The value of the consignment decides which rules you deal with.
Goods over €150
Consignments above €150 follow normal import rules. Import VAT is due, and customs duty may apply depending on the commodity code and origin. A full customs declaration is needed, usually handled by your carrier, a customs broker or the importer of record.
Low-value items up to €150
Low-value consignments used to be exempt from customs duty. From 1 July 2026, a temporary €3 customs duty applies to low-value items worth up to €150 imported into the EU from outside, mainly e-commerce parcels. It is charged per item according to tariff classification, not per parcel. The seller or importer declares and pays it in the customs process.
Example
For example, a parcel with five T-shirts falls under one tariff category, so it incurs €3. A parcel with three T-shirts and a watch involves two tariff categories, so it incurs €6. The Commission describes this duty as an interim measure, with sources pointing to it running until 1 July 2028, ahead of the full removal of the €150 duty exemption under EU customs reform. A separate handling fee has also been proposed. Check the Commission's latest guidance before you set prices.
Origin and trade agreements
The EU has trade agreements with many countries, including the UK's Trade and Cooperation Agreement. These can reduce duty to zero, but only for goods that meet the agreement's rules of origin. Goods made in one country and resold from another usually keep their original origin. Keep supplier documents that show where your products were made.
Paperwork: EORI, CN22 and CN23
EORI number
An EORI (Economic Operators Registration and Identification) number is needed by businesses that move goods into or out of the EU customs territory, and the UK has its own version. UK businesses get a GB EORI from HMRC. EU EORI numbers are issued by the customs authority of the member state where the business is established, or for non-EU businesses usually where they first lodge a customs declaration. Registration is free.
Postal declarations
When you ship through a postal service, small items carry a CN22 form and larger or higher-value items a CN23 form. Couriers collect similar information electronically. Either way, include for each item:
- A precise description (for example "men's leather wallet", not "accessories")
- Quantity and net weight
- Value and currency
- Commodity code
- Country of origin
- The nature of the shipment, such as sale of goods or returned goods
Pro tip
Put a commercial invoice inside or attached to every international parcel, even when your carrier sends the data electronically. If the electronic data is incomplete, a clear invoice often helps customs release the parcel instead of holding it for questions.
Who pays: DAP, DDP and the customer experience
Under the ICC's Incoterms rules, DAP (Delivered at Place) means the buyer pays import duties and taxes on arrival. DDP (Delivered Duty Paid) means the seller pays them. Consumers rarely know these terms, but they notice the result: either the price they paid was final, or a carrier asks for money before handing over the parcel.
Surprise charges on delivery are a leading cause of refused parcels and returns. Whichever terms you use, say clearly at checkout and in your shipping policy who pays what. If you ship DDP, choose a carrier or service that can pay duties and taxes for you, and build those costs into your prices.
Shipping DDP
- Predictable final price for the customer
- Fewer refused parcels
- Feels like buying from a local shop
Shipping DAP
- Lower upfront cost for you
- Customer may face charges and fees at the door
- Higher risk of refusals and complaints
Setting up a customs-ready workflow
Customs work becomes routine once the data lives in your systems. Follow these steps to build a workflow that runs on every order.
- Register for an EORI if you import into the EU in your own name or export from the UK.
- Classify your catalog. Assign HS, CN and, where needed, TARIC codes to every product and record origin.
- Write customs descriptions. Short, specific, material-based descriptions for each product.
- Decide your delivery terms. DAP or DDP, and how VAT is handled (for example through IOSS for consignments of €150 or less).
- Connect your shipping tool. Make sure codes, values and origin flow automatically onto labels and electronic declarations.
- Check product rules. Some goods need extra documents or face restrictions, so check the TARIC measures for each code.
- Review regularly. Tariffs and low-value parcel rules are changing, so review your setup at least once a year.
Your EU customs checklist
- Apply for a free EORI number where you need one
- Assign a commodity code to every product
- Record country of origin and keep supplier evidence
- Write specific customs descriptions for each item
- Choose DAP or DDP and explain it clearly at checkout
- Include a commercial invoice with international parcels
- Check how the €3 low-value duty applies to your mix of products
Frequently asked questions
Do I need a customs broker?
For small parcels, many sellers rely on their carrier's customs service. For larger shipments, stock imports into an EU warehouse or complex products, a customs broker can save time and mistakes.
Is customs duty the same as VAT?
No. Customs duty is a tax on imports set by the EU tariff. VAT is a consumption tax set by each member state. Both can apply to the same import, and they are calculated separately.
How do I find the right commodity code?
Start with the 6-digit HS code you use for exports, then look up the EU extension in the Commission's TARIC database. If you are unsure, ask a customs broker or the relevant customs authority.
Will the low-value duty change again?
Probably. The European Commission describes the €3 duty as an interim measure ahead of wider customs reform, and further changes, such as a handling fee, have been proposed. Check its latest guidance regularly.
Related reading
The bottom line
EU customs is manageable for small online sellers once the basics are in place: correct commodity codes, honest and specific declarations, an EORI number where needed and clear terms about who pays import charges. Build that data into your store and shipping tools so it travels with every parcel.
This is general information, not legal or tax advice. Customs rules are changing, especially for low-value parcels, so check the European Commission's guidance, your national customs authority or GOV.UK for UK businesses, or speak to a customs specialist.
