Do sellers using IOSS also have to pay the €3 duty?

Yes. The tracker is clear that the €3 customs duty per item applies to all distance-sale consignments up to €150, whatever the VAT scheme or declaration type. This rule came into force on 1 July 2026.

IOSS only simplifies the collection and payment of VAT. It does not cover or exempt you from customs duties. So, if you use IOSS, your customer’s parcel will still be subject to the €3 duty per item category (and later, the €2 handling fee) upon import.

Reviewed by our editors on 30 Oct 2026. General information, not legal or tax advice. See our EU rule tracker.