What is a ‘declaration line’ in plain words?

In plain terms, a declaration line is essentially one line on the customs declaration form. It usually represents one type of product. If your parcel contains three identical t-shirts, they might be declared on one line with a quantity of three. If it contains one t-shirt, one mug, and one poster, that would typically be three separate lines—one for each distinct product type. The new €3 duty and €2 fee are charged per declaration line. So, one line with three identical items incurs one set of fees. Three different items on three lines incur three sets of fees. Your carrier or customs software determines how items are grouped into lines.

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