27 July 2026 · 4 min read
VAT, customs and sending parcels to the EU from the UK
Sending to the EU? Here is the 2026 version of customs and VAT, decoded.
Customs forms
Every parcel over £270 needs a full CN23 form. Under £270, CN22 (simpler). Couriers generate these from your booking.
VAT and the €150 threshold
Goods under €150: EU import VAT charged at delivery, unless you use the IOSS scheme (collect VAT at checkout, ship VAT-paid).
Over €150: import VAT + duty, recipient pays at delivery unless DDP.
IOSS for sellers
IOSS registration costs nothing direct but you need an EU intermediary (~£50–£200/month) for non-EU sellers.
FAQ
Who pays VAT on a gift to the EU?
Gifts under €45 between individuals are usually VAT-exempt. Above that, recipient pays.
Is DDP worth it?
For ecommerce: yes — recipient experience is much better. For one-offs: rarely worth the admin.
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