If you are shipping a parcel from Japan to a country in the European Union, two separate charges can apply when it arrives: import VAT and customs duty. They are calculated differently and triggered at different value thresholds, so it helps to treat them as two distinct questions. The figures below are a general estimate to help you plan, not tax advice. Always confirm the current rules with the destination country's national customs authority before you rely on a number.
Import VAT applies from the first euro
Since the EU VAT reform took effect in 2021, there is no VAT-free threshold for imported goods. VAT is due on effectively every commercial parcel, starting from EUR 0 of declared value. The rate is set by each member state rather than by the EU as a whole, so it varies with the destination: standard rates run roughly from 17 to 27 percent. VAT is normally charged on the value of the goods plus shipping and insurance, and then plus any duty, so it is calculated on the total landed value rather than the item price alone.
Customs duty applies above EUR 150
Customs duty is a separate charge that generally applies only to goods valued above EUR 150. Below that figure most goods are currently duty-free, though VAT still applies from the first euro as described above. The duty rate is not fixed: it depends on what the item actually is, classified under its commodity code in the EU's TARIC system. Two parcels of the same value can face very different duty depending on their code, so the product category matters more than the price.
Estimate only. The EUR 150 duty exemption is scheduled to be removed under a planned EU customs reform, which would make duty potentially applicable on low-value goods as well. This change is pending and the timing is not final, so verify the current status with the destination country's national customs authority before shipping.
IOSS and low-value sales
For business-to-consumer sales of goods valued at up to EUR 150, sellers can use the Import One-Stop Shop (IOSS). Under IOSS the seller charges the buyer's local VAT at checkout and remits it through a single EU registration, so the parcel clears without VAT being collected again on arrival. If you are buying from a seller that is IOSS-registered, you should not be asked to pay VAT a second time at delivery. IOSS covers VAT on low-value consignments only; it does not remove duty where duty applies.
How the courier collects the charges
When VAT or duty is owed and has not already been paid at checkout, the carrier that clears your parcel usually pays the authorities on your behalf and then bills you. Expect the delivery to be held until you settle the amount. On top of the VAT and duty themselves, couriers typically add a customs clearance or handling fee, which is their own charge for processing the entry. This fee is easy to overlook when you estimate a total, so include it in your planning.
Plan before you ship
To estimate a landed total, start with the goods value, add shipping and insurance, apply the destination member state's VAT rate, add duty if the value and commodity code call for it, and then add the courier handling fee. You can work through the numbers with our landed cost calculator. For a comparison with a non-EU destination, see our guide to importing to the UK, and if you are still choosing a shipping method, read EMS vs DHL vs surface mail.
These are general estimates and rules change. Before committing to a shipment, confirm the VAT rate, duty threshold, and commodity classification with the national customs authority in the destination country.