Consignments with an intrinsic value at or below EUR 150 may be covered by the Import One-Stop Shop scheme for VAT, while duty exemption for low-value consignments was withdrawn. Above EUR 150, both duty and VAT are handled at import. The figure is a published structural line, not a rate.
Two separate things changed for EU-bound hauls, and buyers routinely merge them. The first is the withdrawal of the duty relief that used to apply to low-value consignments, which means duty can now attach to parcels that previously cleared with VAT alone. The second is the Import One-Stop Shop scheme, which lets a seller or marketplace account for VAT on distance sales rather than leaving it to the border.
The practical effect is that the same parcel can arrive with a fully settled tax position or with a bill, depending on whether the seller is registered under the scheme and whether the marketplace passed your tax identifier through. Buyers who shop without checking that registration end up paying VAT twice in the worst case: once in a checkout line that never reached an authority, and once at the border.
The EUR 150 line is the pivot. Below it, the scheme can apply and the clearance process is lighter. Above it, the consignment is a normal import and both duty and VAT are assessed, usually with a carrier handling fee attached. The line is measured on the intrinsic value of the goods, which is why declared value accuracy matters more here than in destinations that treat the whole shipment as one event.
One more structural point that catches buyers out: the VAT rate is set by the member state of destination, not by the country the parcel leaves from or the country the agent is registered in. A parcel to one member state can carry a materially different tax burden than an identical parcel to another, and that difference has nothing to do with shipping distance.
Ranges are community-reported and are deliberately wide where the clearance step is the variable. We do not publish an average, because we do not have a defensible sample for one.