Since 1 July 2026, Regulation (EU) 2026/382 removes the €150 customs duty exemption for low-value consignments entering the EU. During the transitional period (until 1 July 2028), a flat €3 customs duty applies per type of goods in each consignment of up to €150 shipped from outside the EU customs territory to EU consumers.
This affects, among others:
If you sell DDP (the customer pays everything at checkout, no surprises on delivery), you need to estimate and collect this duty. That is exactly what this plugin does.
A “type of goods” is defined by the regulation as goods sharing the same tariff classification (TARIC/HS subheading), description and origin. Three cotton t-shirts = one €3 duty. A cotton t-shirt + a book = two types = €6. Two identical t-shirts made in different countries = two types = €6.
The plugin:
N × €3 as a fee — but only when all the legal conditions are met:
Filters available: eupt_duty_amount, eupt_is_applicable, eupt_goods_types_count, eupt_fee_args. HPOS and Cart/Checkout Blocks compatible.
This plugin provides an estimate of the flat customs duty for DDP-style checkouts. It is not legal or tax advice. The merchant remains responsible for the correct tariff classification of their goods (see the official EU TARIC database) and for the declaration and payment of duties.
Built and maintained by the FactuPress team, makers of VeriFactu and Facturae for WooCommerce — Spanish AEAT invoicing compliance for WordPress stores.