What the border costs on an EU delivery
The shipping page works out what the transport costs. This page is the appointment almost nobody schedules: the border. Three ways a parcel leaves it, one flat duty, and a VAT number that changes with the address.
Every Kakobuy parcel enters the EU through a customs declaration — the only question is whether it clears on its own or waits. It waits for one of two reasons: missing documents, or a declared value that does not survive comparison. Both can be settled before the parcel ships.
Three exits, and no fourth
It clears on its own
The courier declares the parcel, pays the import VAT and the duty for you, and collects that amount on delivery or by invoice a few days later. Nothing is asked of you except the money.
It waits for documents
Customs wants the invoice, a payment receipt or a usable goods description. You get a letter or a message inside the tracking link, with a deadline — two weeks is typical.
It is seized
Brand-rights enforcement is a separate procedure: the rights holder can ask for destruction. Duty or no duty, the parcel is gone, and the agent normally refunds nothing.
What changed on 1 July 2026
The 150 EUR line that made small parcels free is gone. The flat duty that replaced it is per line, not per parcel.
The EU removed the 150 EUR duty-free allowance (Council Regulation (EU) 2026/382). Up to 150 EUR of goods, a flat 3 EUR per customs line now applies; above 150 EUR the tariff rate returns. VAT was never part of the allowance — it has always run from the first euro.
Under 150 EUR
Import VAT plus 3 EUR per line. A parcel of three categories pays 9 EUR of duty, not 3.
Splitting an order to stay under the line no longer saves tax — it multiplies the freight, the courier fee and the per-line duty.
Over 150 EUR
The tariff rate applies to goods plus freight: 8% to 17% on clothing and footwear, more on leather goods and watches.
Because VAT is charged on goods plus freight plus duty, a tariff rise moves two numbers at once.
VAT is the larger number, and it starts at zero
Import VAT is charged on the goods value plus the freight you paid, at the standard rate of the country the parcel is delivered to. That is why the same parcel costs different amounts in Warsaw and in Lisbon, and why a cheap freight line lowers the tax as well as the shipping.
| Delivered to | Standard VAT |
|---|---|
| Germany | 19% |
| Poland | 23% |
| Czechia | 21% |
| Netherlands | 21% |
| France | 20% |
| Italy | 22% |
| Spain | 21% |
| Sweden | 25% |
The formula, in one line: import VAT = (goods + freight) × the destination's standard rate. The duty sits outside that bracket under 150 EUR and inside it above.
Rates are the standard ones published by the European Commission. A reduced rate exists for books and some children's clothing, but an agent parcel of adult clothing and shoes almost never qualifies for it.
The bill that arrives with the parcel
A parcel of €89.00 EUR of goods and €14.00 EUR of freight pays €19.57 EUR of VAT in Germany and €23.69 EUR in Poland — the same goods, the same freight, a different tax. Add the €3.00 EUR flat duty and the courier's own disbursement fee and the receipt is €28.57 EUR in Germany, €32.69 EUR in Poland.
| Line | Germany | Poland | Basis |
|---|---|---|---|
| Goods | €89.00 EUR | €89.00 EUR | invoice value |
| Freight | €14.00 EUR | €14.00 EUR | part of the VAT base |
| Import VAT | €19.57 EUR | €23.69 EUR | 19% / 23% of goods plus freight |
| Flat duty | €3.00 EUR | €3.00 EUR | 3 EUR per customs line, up to 150 EUR |
| Courier disbursement | €6.00 EUR | €6.00 EUR | a service, not a tax; 6–15 EUR by carrier |
| Due on delivery | €28.57 EUR | €32.69 EUR | 32% / 37% of the goods value |
Above the 150 EUR line the arithmetic changes shape: on €260.00 EUR of shoes at a 12% tariff, duty is €32.88 EUR, VAT is then charged on goods plus freight plus duty — €58.31 EUR — and the receipt is €97.19 EUR, or 37% of what you paid for the goods.
Basis: abolition of the 150 EUR duty-free allowance on 1 July 2026 under Council Regulation (EU) 2026/382, flat rate per customs line under the amended Regulation (EC) 1186/2009 (BMF). The disbursement fee is charged by the deliverer, not by customs. Knowledge as of 2026-10-26.
Four documents that cover almost every request
All four exist before the parcel arrives: the agent's invoice, a payment receipt, a goods description in whole sentences, and the order confirmation. Keep them in one folder — the deadline is the worst possible moment to go looking.
| Document | Why it is asked for | What has to match |
|---|---|---|
| Invoice | It sets the customs value, which is the tax base | Amount, currency, individual lines — a screenshot of the order summary usually does |
| Payment receipt | Shows the invoice amount actually moved | Card or PayPal statement with date and recipient |
| Goods description | Without one, customs estimates — usually not in your favour | What it is, material, purpose; "gift" or "sample" is not a description |
| Order confirmation | Ties parcel, order and amount together | The tracking number printed on the box |
English is accepted everywhere in the EU; a national language is not required. What matters is that the sums agree — if the payment receipt and the invoice disagree, the request starts again from zero.
Why a lower declared value is not a trick
Declaring low does not move the tax, it moves the risk. Customs may value the goods itself using comparable prices, and reassesses on that figure plus a possible fine. Where the intent is deliberate it becomes a tax offence, and the offence attaches to the importer of record — the person receiving the parcel.
- "Mark it as a gift." Gifts are not duty-free, and since the allowance was abolished there is no slice left for them to fall into.
- "Write sample instead of a description." A missing description leads to an estimate, and the estimate is rarely below what you actually paid.
- "The agent handles it." If the sender declares low, the assessment still lands on the recipient. You receive the demand, not the sender.
If it is held: the order to act in
- Check the tracking number first. A status of "customs clearance" usually means the declaration is being processed, not that anything is missing.
- Read the courier's message. DHL, DPD, Post and the rest request documents through the tracking link or by email, not by letter.
- Send the documents inside the deadline. Two weeks is typical; after that the parcel returns and the freight is lost.
- Pay first, dispute afterwards. The charge is settled to release the parcel; the appeal continues for a month on its own.
- Appeal the assessment if the goods description is plainly wrong — no form needed, just the documents.
Four decisions before you buy
One parcel, not three
Each parcel carries its own freight, its own disbursement fee and its own declaration. Splitting was the trick of the allowance era, and the allowance is gone.
Fewer customs lines
3 EUR per line is small; ten separate lines are 30 EUR. Sets and multi-buys belong on one line, not ten — ask the agent how the invoice will be itemised.
Documents filed in advance
Invoice and payment receipt into one folder before the parcel moves. The row dataset and the order email are enough to rebuild the value if the agent's invoice is late.
Decide on brands deliberately
Customs enforces brand rights independently of the duty. If you would rather not carry that risk, buy unbranded — the QC pass checks workmanship, not authenticity.
Customs questions, answered plainly
Do I pay customs on every Kakobuy parcel?
In the EU, yes — since 1 July 2026 there is no duty-free slice at all. Up to 150 EUR of goods you pay a flat 3 EUR per customs line plus the member state’s import VAT; above 150 EUR the flat fee stops and the tariff rate applies. VAT runs from the first euro either way.
How much is import VAT?
The member state’s standard rate, on the goods value plus freight: 19% in Germany, 23% in Poland, 21% in Czechia, the Netherlands and Spain, 20% in France, 22% in Italy, 25% in Sweden. The rate follows the delivery address, not the shop.
Is the 3 EUR a percentage?
No, it is flat per customs line, not per parcel and not per kilo. One line of ten T-shirts is 3 EUR; ten separate t-shirt lines are 30 EUR. That is why the number of distinct product lines on the invoice matters as much as the value.
Does the agent’s "duty paid" line really include the tax?
Some lines are duty-paid, which means the agent absorbs the assessment against a higher freight rate. Treat it as a freight characteristic, not a guarantee: if the parcel is held for documents, the request still arrives at your address and still has a deadline.
Can I avoid it by declaring a lower value?
Customs may value the goods themselves using comparable prices, and a reassessment is charged on their figure plus a possible fine. Deliberate under-declaration is a tax offence, and the person who receives the parcel carries it — not the sender.
What if the parcel is seized?
Brand-rights seizures are a separate procedure from duties. The rights holder can ask for destruction, and the agent normally refunds nothing on seized goods. That risk is about the marks on the item, not about the tax.
Next
What the transport itself costs — charged weight, four lines, landed totals.
Freight is the half of the bill you can change before you pay; the border is the half you cannot.
German readers get the same subject with the German disbursement rules and a German worked example: Kakobuy Zoll.