EU and UK customs in 2026 for parcels from Korea

If you live in the EU or the UK, import tax is part of the cost of every parcel from Korea, whatever its value. The EU also added a new flat duty on low-value parcels in July 2026. This post explains the rules as of 28 September 2026 and works through an example.

Everything below is an estimate. Customs in your country decides the final amount, and carriers set their own handling fees.

The EU

Three charges can apply to a parcel from Korea.

1. Import VAT, on every parcel. Each EU country charges its own rate, from 19% to 27%. VAT is charged on the value of the goods plus shipping, and on any duty.

2. A flat €3 customs duty per item category, on low-value parcels. From 1 July 2026 until 1 July 2028, parcels worth €150 or less pay €3 for each category of item in the box. Customs decides how items are grouped. A box of skincare is likely to count as one category. Adding a T-shirt and an album would likely add more.

3. A carrier handling fee. The postal service or courier that clears your parcel usually adds its own fee. It varies by carrier and country.

What about regular customs duty? Korean-made goods are generally duty-free under the EU–Korea trade agreement. That mostly matters for parcels over €150, where the flat €3 rule doesn't apply but VAT still does. Our estimates include the €3 duty on low-value parcels.

Worked example: an €80 order to Germany

Germany's VAT rate is 19%. Suppose you order €80 of Korean skincare, and shipping comes to €30. The €30 is an assumption for this example; your quote shows the real cost. For reference, Korea Post's 2026 EMS rate to Germany for 1 kg is ₩50,000.

Line	Amount
Goods	€80.00
Shipping (assumed)	€30.00
Flat duty, one item category	€3.00
VAT at 19% on €113.00 (goods, shipping and duty)	€21.47
Duty and VAT	€24.47
Carrier handling fee	Varies

If the same box also held a T-shirt, and customs counted it as a second category, the duty would be €6. VAT would then be 19% of €116.00, which is €22.04, bringing duty and VAT to €28.04 before the handling fee.

In other EU countries, swap in your country's VAT rate. The calculation works the same way.

The UK

The UK works differently from the EU.

• 20% import VAT on all parcels, on the value of the goods plus shipping, whatever the value.
• Customs duty relief up to £135. Parcels worth £135 or less don't pay customs duty. This relief is due to be repealed by October 2028 at the latest.
• Above £135, customs duty can apply depending on what the items are. Ask us for an estimate before you order if you're close to that line.
• A handling fee from Royal Mail or the courier is usually added when VAT is collected.

Worked example: a £60 order to the UK

Suppose you order £60 of goods and shipping comes to £25 (again, an assumption for the example).

Line	Amount
Goods	£60.00
Shipping (assumed)	£25.00
Customs duty (under £135)	£0.00
VAT at 20% on £85.00	£17.00
Carrier handling fee	Varies

How to keep customs predictable

• Declared values are the real values. Customs forms show what your items actually cost. Under-declaring isn't something we do, and it can lead to delays, penalties or seized parcels.
• Watch the thresholds when you consolidate. Combining parcels saves on shipping, but one bigger parcel can cross €150 in the EU or £135 in the UK. Above those lines different rules apply. That doesn't always mean paying more, but the estimate changes.
• Think about item categories in the EU. Mixing skincare, clothing and albums in one low-value box can mean several €3 charges. Sometimes that's still cheaper than shipping separately, because shipping and the ₩3,000 handling fee are charged per box. The calculator helps you compare.
• Expect to pay before delivery. Unless your quote says otherwise, the carrier usually collects duty, VAT and its handling fee before or at delivery.

Where to check your numbers

The shipping calculator estimates duty and tax for your country, alongside shipping costs for each method. Check what we can't ship too, because air-safety rules apply whatever customs decides.

More changes are already scheduled: the EU's flat duty applies until 1 July 2028, and the UK's £135 relief is due to go by October 2028 at the latest. We'll update this guide when rules change. Questions about your country are welcome in community Q&A, and general help is in the help center.