Customs and Import Duties: The Complete Guide for Online Stores (2026)
Customs is the #1 reason why online stores perceive international shipping as "complex". But it doesn't have to be. With the right preparation and automation, 95%+ of your shipments clear customs without any issues.
This article explains how customs works, what changed in 2026, and how to prevent delays.
When do you deal with customs?
Within the EU: no customs. Free movement of goods. Not every territory within the EU falls under the EU customs area. When shipping to these destinations, customs formalities and possible import duties still apply:
🇩🇰 Denmark: Faroe Islands and Greenland
🇩🇪 Germany: island of Helgoland and Büsingen am Hochrhein
🇫🇷 France: overseas departments (Guadeloupe, Martinique, Réunion, French Guiana)
Treat shipments to these areas as non-EU: ensure you have a commercial invoice and correct HS codes. Wuunder automatically recognises these postcodes and applies the correct documentation.
EU to non-EU (export): customs documents mandatory. You as the shipper are responsible for correct declaration
- Non-EU to EU (import): import duties and VAT applicable. Since July 2026 the €150 exemption has been abolished
The EU customs change of July 2026
The biggest change in years (source: nShift blog, June 2026):
- Before 1 July 2026: parcels up to €150 were exempt from import duties
- From 1 July 2026: €150 exemption abolished. Every imported parcel pays a flat fee of €3 per item in customs duties
- Impact: Chinese platforms (Temu, Shein, AliExpress) become more expensive for consumers. European webshops selling within the EU become relatively cheaper
- For you as an EU webshop that exports: verify that your customers outside the EU know what they'll pay in import duties (DDP vs DAP)
The new US import rules (August 2025)
The US has changed the rules. Please note: this is evolving faster than we can update this page!
- The $800 de minimis exemption has ended (29 August 2025)
- 15% import duties on most EU products
- 50% on aluminium, copper and steel
- Many postal services like Asendia, PostNL, Spring temporarily cannot ship letters and documents to the US.
This makes DDP shipping to the US especially important: if your customer unexpectedly has to pay import duties at the door, they'll refuse the parcel. You then pay most carriers for the outbound leg, customs clearance, return leg plus a surcharge because the shipment was not delivered.
These brands deliver a perfect delivery experience with Wuunder
Essential documents
Commercial Invoice
Mandatory for every non-EU shipment. Contains: sender, recipient, product description, value, weight, HS code (Wrong HS code = wrong charge or delay), country of origin, EORI number.
The EORI number is an EU-wide registration number for businesses that import/export. Without EORI your shipment cannot be cleared at customs.
CN22 / CN23
Customs forms for postal shipments. CN22 for value up to €300, CN23 above.
How Wuunder automates customs
- Automatic document generation: based on your order data, Wuunder generates the commercial invoice with correct HS codes
- Paperless customs: with several carriers like DHL Express and FedEx we send documents digitally to customs (no need to attach the commercial invoice on the parcel)
- ICS2-compliant: all documents meet EU Import Control System 2 requirements
5 tips to prevent customs delays
- Use correct HS codes: a generic code triggers random inspections more often
- Avoid vague descriptions: "goods" or "merchandise" is a red flag. Write "cotton t-shirts, men's, size M"
- Ensure consistent value data: invoice value must match what's listed in your webshop
- Add EORI to all shipments: even if the carrier doesn't explicitly ask for it
- Choose paperless where possible: digital submission speeds up processing at customs
Ready to ship internationally without hassle?
In 15 minutes we'll review your current shipping process and show which carriers, delivery times and rates best fit your international shipments.
Frequently asked questions
Q: Do I need an EORI number to ship outside the EU?
A: Yes. Without an EORI number your shipment cannot clear customs. You can apply via the customs authority in your country of establishment. It's free and a one-time registration.
Q: What happens if my HS code is wrong?
A: A wrong HS code can lead to incorrect charges, delays or fines. Not sure? Check the EUR-Lex TARIC database. If a shipment cannot clear customs, you typically pay the carrier for the outbound leg, return leg and a surcharge because the shipment could not be delivered.
Q: What changes with the abolition of the €150 exemption?
A: Since 1 July 2026, every imported parcel in the EU pays a flat fee of €3 per item in customs duties. The old exemption up to €150 has been fully abolished.
Q: Do I need customs documents within the EU?
A: No. Within the EU, free movement of goods applies. No commercial invoice, no import duties, no customs delays. Note: some territories such as Helgoland and the Faroe Islands fall outside the EU customs area.
Q: Does Wuunder automatically generate customs documents?
A: Yes. Based on your order data, Wuunder generates the commercial invoice with HS codes, value and country of origin. With carriers like DHL Express and FedEx, documents are submitted digitally (paperless customs) so you don't need to print and attach the commercial invoice to your packaging.
Q: What's the difference between DDP and DAP?
A: With DDP, you as the shipper pay import duties upfront. Your customer gets no surprise at the door. With DAP, the customer pays upon delivery, which often leads to refusals and returns if you haven't clearly communicated this in your webshop.
Q: What if my parcel is stuck in customs?
A: Via Wuunder Track we inform you of any delays. Correct paperwork minimises the risk of issues.
All topics at a glance
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