Dmytro Kolosovsky

Logistics guru

Experience - 17 years

Customs Limits for International Parcels in 2026: Ukraine, the EU, the USA, and Other Countries

Updated: March 2026. Data verified and актуal for 2026.

The customs limit is the amount up to which a recipient can receive an international parcel without paying customs duties or part of the customs charges. If the value of the goods exceeds this threshold, customs authorities may charge duties, VAT, or other fees.

In 2026, the rules differ depending on the country. For example, Ukraine has a €150 limit for international shipments, in the EU VAT on imported parcels is charged from the first euro, and in the United States and the United Kingdom the rules for low-value shipments are gradually changing.

In this article, we have collected the current customs limits for major countries and explained how the customs value of a parcel is calculated.

How Customs Assesses the Value of a Parcel

The customs value is the basis used to calculate customs duty, VAT, and other mandatory charges. In most cases, the invoice value of the goods is used as the basis, meaning the price actually paid or payable, but the exact basis for calculating charges depends on the rules of the destination country.

For international postal and express shipments, customs value is usually assessed using two main approaches:

FOB (Free On Board) – the calculation is based primarily on the value of the goods themselves, excluding shipping and insurance.
CIF (Cost, Insurance, Freight) – the customs value includes the value of the goods, shipping, and insurance.

FOB Method

This approach means that the basis for calculation is mainly the value of the goods stated in the invoice or payment confirmation. If customs authorities have reasonable doubts about the declared value, they may request additional documents or adjust it based on market data or the value of similar goods.

CIF Method

Under this approach, the customs value includes not only the price of the goods but also shipping and insurance costs. That is why, even when the price of the goods is the same, the amount of customs charges may differ from one country to another depending on whether shipping is included in the taxable base.

Important: before shipping, you should check not only the duty-free threshold itself, but also what exactly is included in the customs value in a specific country – only the goods, or the goods together with shipping and insurance.

Want to quickly find out the duty-free limit for the destination country? Follow this link and select the country in the relevant window – the tool will immediately show the basic information and help you estimate possible additional costs.

What Changed in 2026

EU: VAT on imported parcels from outside the EU is charged from the first euro, and the customs duty exemption for shipments up to €150 ends on July 1, 2026.
United Kingdom: for most shipments valued at up to £135, a separate low value imports regime applies, but the system is currently under reform.
USA: the old universal duty-free de minimis model for low-value shipments can no longer be considered a universal rule, as its application has been suspended by new decisions.
Ukraine: the duty-free threshold of €150 remains in place for international postal and express shipments, and if this amount is exceeded, customs duty and VAT are charged on the portion of the value above the limit.

How Customs Verifies and Adjusts Value

Customs authorities have the right to verify the declared value of goods, especially if it appears clearly understated. For example, if a parcel declares a new smartphone at a symbolic amount, customs may request proof of the actual payment.

If the shipment includes an invoice, receipt, payment confirmation, or other supporting documents, they help speed up the clearance process. If there are no documents or the declared value differs significantly from the market value, customs may independently adjust the customs value.

Important: marking a parcel as Gift does not guarantee automatic exemption from customs duty or VAT. If the value limit is exceeded or the shipment effectively has the characteristics of a commercial shipment, charges may be applied in the usual manner.

If you are planning international shipping, for example sending a parcel to Israel, receiving a parcel from Canada, or ordering delivery to the USA, correctly determining the customs value will help you avoid unnecessary customs charges.

Table of Customs Limits in 2026

Country	Basic Rule	What Is Paid	Comment
Ukraine	Up to €150 — no customs duty or VAT	Above €150 — 10% duty and 20% VAT on the excess amount	Applies to international postal and express shipments
Poland	VAT on imported parcels from outside the EU is charged from the first euro	For goods above €150, customs duty may also apply	Poland follows the general customs rules of the EU
Germany	VAT on imported parcels from outside the EU is charged from the first euro	For goods above €150, customs duty may also apply	For shipments within the EU, import clearance does not apply
United Kingdom	For most consignments up to £135, a separate low value imports regime applies	For non-commercial gifts up to £39, a separate preferential regime remains in place	The low value imports system is being reformed
USA	Universal duty-free de minimis for low-value shipments should no longer be treated as a universal rule	Charges depend on the goods, the import channel, and current restrictions	It is important to check the conditions for a specific item before shipping
Canada	Up to $20 — no duty and tax for standard postal shipments	Gifts up to $60 between private individuals may be exempt from charges	Above the limit, GST/HST and possible customs duty apply

Customs Charges and Limits in Poland

Poland applies the general customs rules of the European Union to imported parcels from outside the EU.

VAT: for imported parcels from outside the EU, VAT is charged from the first euro.
Threshold for customs duty: for goods up to €150, a simplified regime applies, but from July 1, 2026, the customs duty exemption for low-value e-commerce consignments in the EU ends.
Valuation method: the customs value of the goods is used for calculation, and in some cases shipping and other related costs are also included.
Internal shipments: parcels sent between EU countries are not processed as imports from third countries.

Customs Charges and Limits in Germany

Germany also follows the general customs rules of the EU for imports from countries outside the European Union. If you need parcel delivery from Germany to Ukraine, it is worth checking the customs value and possible charges in advance.

VAT: charged from the first euro for imported parcels from outside the EU.
Customs duty: for high-value shipments, customs duty may apply depending on the product category.
EU internal market: shipments between EU countries do not go through standard import customs clearance.
Practical tip: for marketplace goods, it is important to check from which country the order is actually shipped — from the EU or from a third country.

Customs Charges and Limits in the USA

When shipping parcels to the USA, it is important to consider not only the value of the goods, but also possible changes in the rules for low-value shipments.

Important in 2026: the old model under which low-value shipments were automatically considered duty-free can no longer be described as a universal rule for all shipments.
Current situation: duty-free de minimis treatment for low-value shipments has been suspended by new decisions, so the clearance procedure depends on the goods, the delivery channel, and current restrictions.
Customs duty: the rate depends on the product code (HS Code), the country of origin, and the specific customs regime.
Taxes: there is no federal VAT in the USA, but other charges and requirements may apply depending on the type of import.

Customs Charges and Limits in Ukraine

For recipients in Ukraine, international import rules remain one of the key factors when calculating shipping costs and possible additional expenses.

Duty-free import threshold: €150 for international postal and express shipments.
If the value does not exceed €150: no customs duty or VAT is charged.
If the value exceeds €150 but does not exceed the equivalent of €10,000: import duty of 10% and VAT of 20% are charged on the portion of the value above €150.
Tax base: for international postal and express shipments, the tax base is the portion of the invoice value of the goods exceeding the equivalent of €150.

Example: if the invoice value of the goods in the parcel is €250, customs duty and VAT are charged on the excess amount – that is, on €100.

Customs Charges and Limits in the United Kingdom

For shipments to the United Kingdom, it is important to separately check the low value imports rules, especially for commercial goods.

Current low value imports threshold: for most consignments of goods valued at £135 or less, a separate tax regime applies.
Gifts: for non-commercial consignments from one private individual to another, a preferential regime remains in place for shipments up to £39.
Duty and VAT: for goods above £135, the usual import VAT and customs rules apply.
Important: the UK government is already officially reforming the low value imports system, so the rules should be checked again before shipping commercial goods.

Customs Charges and Limits in Canada

If you are planning parcel delivery from Canada, it is worth paying attention to the basic limits and the rules for gifts.

Tax-free threshold for postal shipments: up to $20 — no duty and tax.
Gifts: gifts up to $60 between private individuals may be exempt from charges, provided the declaration requirements are met.
Above the limit: GST/HST, PST, and customs duty may apply depending on the type of goods.
Important: additional rules may apply to courier shipments and certain categories of goods.

Need Help With International Shipping?

The GlobalPost team can help you:

check the customs limit for the destination country;
advise which documents to prepare;
estimate possible customs duty, VAT, and additional costs;
choose the best international shipping option.

Request a shipping cost estimate

Get a consultation from a manager

The material was updated in March 2026. Since customs rules and the taxation procedure for imported parcels may change, we recommend checking the current conditions for a specific country and product category before shipping.

Do you have to pay customs duties if the parcel is marked as a Gift?

Not always. The “Gift” label alone does not guarantee exemption from duties. In many countries, the actual value of the item, the nature of the shipment, and documents confirming its non-commercial status are important.

Is shipping included in the customs value?

It depends on the country’s regulations. In some cases, only the value of the goods is considered, while in others the customs value includes the goods together with shipping and insurance.

What happens if customs does not agree with the declared value?

Customs authorities may request an invoice, receipt, proof of payment, or other supporting documents. If no confirmation is provided, the customs value may be adjusted.

Can one order be split into several parcels to avoid paying customs duties?

Customs authorities may pay attention to artificial splitting of shipments. If several parcels are essentially one shipment, this may affect how duties and taxes are calculated.

What documents are best to include with an international parcel?

It is advisable to include an invoice, proof of payment, a description of the contents, and, if necessary, documents confirming the origin or purpose of the goods.