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- 2026 EU Customs Reform for Online Retailers
2026 EU Customs Reform for Online Retailers
What’s Changing for Your Store
Three impacts at a glance
Checkout Calculations: Depending on the number of different items per order, additional duties may apply, which will affect your pricing and shipping calculations.
Customer Communication: If the duties are collected from the recipient (DAP), your customers should know this in advance—otherwise, they may face surprises upon delivery and have a negative experience.
Margin: Depending on your product range and the number of line items per order, the duty will affect your margin to varying degrees. It’s worth calculating this early on.
Who Pays—Explained Through Two Scenarios
In B2C shipping, the IOSS status and destination country determine who pays
For shipments to end customers with a goods value of up to EUR 150, two scenarios apply: Either your customers pay upon delivery (DAP), or you cover the tax and receive a subsequent invoice from us (PDDP). The following overview shows which scenario applies.
|
Your Situation (B2C, <= EUR 150) |
Who Pays |
What to do |
|
IOSS-registered, destination countries BE, DK, DE, FI, FR, LU, AT, PT, SE |
PDDP – You (via mail) |
Ensure billing details and data entry in “Accompanying Documents for International Small Goods” or “Create Waybill (against invoice).” |
|
Without IOSS, remaining EU countries |
DAP – Consignee |
Inform end customers about possible additional costs (templates, Section 6). |
Impact on Checkout & Price Calculation
A sample calculation
The fee applies per declared item line (HS code)—not per unit. Multiple units of the same item count as a single item line. Starting November 1, 2026, an additional fee of EUR 2 per shipment will apply. The following examples illustrate the order of magnitude:
|
Order Example |
Item Lines (HS Codes) |
Fee effective July 1, 2026 |
Additional fee as of November 1 |
|
Single item |
1 |
EUR 3 |
+ EUR 2 per shipment |
|
Mixed order |
3 different HS codes |
EUR 9 |
+ EUR 2 per shipment |
|
Larger order |
5 different HS codes |
EUR 15 |
+ EUR 2 per shipment |
Note: These are example values for illustrative purposes; the final EU implementing regulations and individual country-specific implementations are authoritative.
IOSS vs. Non-IOSS – und PDDP-Onboarding
What Your Current Situation Means for You
Whether you’re registered under the IOSS procedure determines how the tax is collected and what kind of experience your customers have when they receive their shipment.
|
Aspect |
IOSS-registered |
Non-IOSS |
|
Collection |
PDDP – postal service issues a retroactive invoice to you |
DAP at the recipient’s location |
|
Your customers’ experience |
No surprises upon receipt of the shipment |
Recipient pays upon receipt of the shipment |
|
Our recommendation |
Ensure PDDP requirements are met |
Inform end customers or check IOSS or alternative options |
How to become PDDP-ready
For PDDP, you need an invoicing relationship with Swiss Post AG and must enter the shipment and customs data in “Accompanying Documents for International Small Goods” (while logged in) or “Create Waybill (Invoice-Based).” In the “PDDP Cost Coverage” field, select “Yes, I will cover the costs” in each case. If these requirements are met, we will handle the collection and invoice you for the fees retroactively. We’ll assist you with the onboarding process.
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