Importing goods from China and other third countries becomes more expensive from 1 July 2026: the European Union scraps the customs exemption for parcels with a customs value up to 150 euro and, during a transition period, introduces a temporary flat duty of 3 euro per item of goods. Import VAT applies regardless of the parcel value. The customs rules are harmonised across the EU, so they are identical in Slovakia and Czechia – but the VAT rate charged on import differs, and that is where the two markets diverge.
What changes for parcels under 150 euro from July 2026?
Until now, small parcels with a customs value up to 150 euro were exempt from import duty. This was never an exemption from tax – import VAT has been charged on every parcel from outside the EU regardless of value since 2021, when the old exemption for consignments up to 22 euro disappeared.
From 1 July 2026 the customs exemption ends as well. During a transition period expected to run until roughly mid-2028, a simplified flat duty of 3 euro applies. Crucially, the duty is charged per type of goods in the parcel, not per package. If you order a T-shirt and a pair of headphones as two separate items in one consignment, you pay 6 euro in duty, not 3. This part of the rules is the same whether the parcel arrives in Bratislava or in Prague.
How is import VAT calculated in Slovakia and Czechia?
Import VAT is calculated on a base made up of the customs value of the goods, the duty, and transport and insurance costs up to the point of entry into the EU. The rate, however, is national. In Slovakia the standard rate is 23 % (since 1 January 2025), while in the Czech Republic it is 21 %.
Example: goods with a customs value of 400 euro, transport 40 euro, duty of 20 euro give a VAT base of 460 euro. In Slovakia the tax is 105.80 euro (23 %); in Czechia it is 96.60 euro (21 %). If you are VAT-registered and use the goods for your taxable supplies, you generally deduct this tax, so your real cost is the duty and the purchase price of the goods.
What is the IOSS scheme and when is it worth it?
The Import One-Stop Shop (IOSS) is a simplified scheme for distance sales of imported goods in parcels up to 150 euro. The seller or online platform collects VAT at checkout, and the parcel then clears customs without the tax being assessed again by the customs authority or the carrier. Most large Chinese platforms use this scheme.
If a parcel is not covered by IOSS, VAT is charged on import – typically the carrier pays it on your behalf and adds a clearance fee. For orders above 150 euro the seller may not collect VAT at purchase; both duty and tax are settled at import in the country of arrival.
What about duty on parcels over 150 euro?
For goods with a customs value above 150 euro the flat duty does not apply. Instead, standard duty is assessed by type of goods under the EU common customs tariff (TARIC). Because the tariff is a Union-wide instrument, the same rate applies in Slovakia and Czechia; it ranges from zero to several tens of percent depending on the product and its origin.
Such a consignment requires a customs declaration and creates a customs debt that must be paid before the goods are released for free circulation. Only then is import VAT – at the national rate – calculated on top of the duty and customs value.
What documents do you need and how do you post the import?
The basis for accounting is the customs declaration, the supplier invoice and proof of import VAT paid. The duty and transport to the point of entry enter the acquisition cost of the goods – they are not a separate expense but increase the value of inventory. This treatment is the same in both countries, and reflecting it correctly in the books is a routine part of sound professional accounting for importers.
A VAT-registered importer deducts the import VAT based on the customs authority’s decision in the period in which the right arises, provided the goods relate to the business. Keep the documents carefully – they are exactly what proves the deduction during an inspection.
What should e-shops and resellers watch out for?
From November 2026 a handling fee of around 2 euro per parcel is expected to be added to the duty to cover customs administration. For cheap, high-frequency orders this noticeably erodes the margin, so factor the total customs and tax burden into your pricing from the start.
Be careful about undervaluing the customs value. Declaring a lower price than you actually paid breaches customs rules and risks penalties and additional assessment. Equally, make sure goods are classified correctly under the customs tariff – a wrong code can mean the wrong rate of both duty and VAT.
Uncertainty around duties, import VAT and the IOSS scheme can quickly upset your margin calculation. We are happy to set up your import and accounting so that you pay exactly what you owe and nothing more.
FAQ
Do I pay both duty and VAT on every parcel from China?
Import VAT applies to every parcel from outside the EU regardless of value. Duty was previously waived for parcels up to 150 euro, but from 1 July 2026 the exemption ends and, during a transition period, a flat duty of 3 euro per item of goods applies. For goods above 150 euro, standard tariff duty applies. This is identical in Slovakia and Czechia; only the VAT rate differs.
Why is the VAT amount different in Slovakia and Czechia?
The customs rules are set at EU level and are the same in both countries, but the VAT rate is national. Slovakia applies a standard rate of 23 % since January 2025, while Czechia applies 21 %. On the same customs value plus duty and transport, the Slovak import VAT is therefore slightly higher than the Czech one.
How does a VAT payer deduct the tax paid on import?
A VAT-registered business deducts import VAT based on the customs authority’s decision in the period the right arises, provided the goods are used for taxable supplies. You need a valid customs document and the goods must genuinely relate to your business. Keep the import and payment records for a possible tax inspection.