EU landed cost & €3 duty calculator

What the €3 import duty is

From 1 July 2026, goods shipped from outside the EU directly to an EU customer carry a flat €3 customs duty per item type on consignments under €150. It’s separate from VAT, and it’s a real hit to thin-margin dropshipping: on a €12 product sourced from China, €3 of new duty can be the difference between a profitable test and a losing one. Goods above €150 follow normal customs rules instead.

Why EU-warehouse stock avoids it

The duty applies to goods crossing into the EU from outside. A product already stocked in an EU warehouse (Germany, Spain, Poland, the Netherlands and others) ships inside the bloc, so it’s exempt from the €3 duty — and it reaches the customer in days instead of weeks. EU stock usually costs a little more per unit, but once you add the duty and the refund risk of three-week shipping, the EU option is frequently the better economics. That’s exactly why SpotPeaks flags which products have an EU-stock source.

How VAT fits in

VAT is charged on the value of the goods at the destination country’s rate, but for most B2C dropshipping it’s collected from the customer at checkout via the IOSS scheme, or it’s reclaimable for VAT-registered sellers. So while VAT inflates the headline landed figure, your real cost basis is usually the ex-VAT number — which is why the calculator shows both.

How to use the result

• Compare origins. Toggle “outside EU” vs “EU warehouse” to see the duty disappear.
• Work from the ex-VAT cost. That’s the number to price against for a real margin.
• Add your selling price to see profit per unit before ad spend — then pressure-test it with the breakeven ROAS calculator.

This is a planning estimate, not tax advice. Exact duty, VAT and IOSS treatment depend on the product, value and your VAT registration — confirm specifics for your situation.