Custom declaration

EU Customs Updates & DDP Guide

Overview & Regulatory Background

Effective 1 November 2026, SingPost will transition commercial EU-bound shipments to a Delivered Duty Paid (DDP) framework. This update is designed to eliminate border friction and streamline deliveries across 16 European destinations.

Through a strategic integration with Zonos on the ezy2ship platform, SingPost will automate real-time landed cost calculations and electronic pre-declarations. Businesses can leverage this system instantly with zero advance catalogue uploads required.

Why Are These Changes Being Introduced?

Following the elimination of the €150 duty-free threshold earlier this year, European authorities under the expanded Import Control System 2 (ICS2) are introducing a €2 customs handling fee per item line.

  • This fee applies alongside existing Value Added Tax (VAT) and standard tariff rates.
  • It is calculated per article item line within a single package.
  • By embedding these compliance checks directly into the booking process, SingPost ensures all electronic pre-advice data meets strict EU standards before parcels leave Singapore.
     

Key Benefits of the New Framework

  • No More Border Friction: Clear customs seamlessly across European destinations.   
  • Automated Landed Costs: Powered by Zonos on ezy2ship, the system calculates duties, VAT, and the new EU €2 item-line customs handling fee in real time.   
  • Zero Onboarding Hassle: Get instant calculations with no advance product catalog uploads required.
     

How It Works by Customer Type

Customer TypeHow It WorksHow to book shipment
Corporate & Speedpost Saver & Speedpost Priority UsersFully automated system-to-system data verification with retrospective billing. We calculate and submit all EU duties and fees on your behalf.Book directly via ezy2ship.
Retail Senders & Small BusinessesVisit any post office islandwide. Our Post Office Ambassadors will input your details into ezy2ship and calculate your total costs for upfront payment over the counter.Bring item details to any Post Office counter.
Personal Gifts (C2C)Gifts valued at €45 or less remain duty-free and VAT-exempt. Ensure you provide accurate item descriptions and HS codes during shipment booking.Provide accurate item descriptions & HS codes during booking.

Understanding New EU Fees & Calculations

1. The €2 Customs Handling Fee

  • Applied Per Declaration Line: The €2 fee applies per customs declaration line/HS code heading in a package, regardless of physical item quantity.   
  • Calculation Examples:
    • A single valid declaration line incurs €2.
    • Three separate declaration lines incur €6.
  • Mandatory Product Identifiers (PIDs):Structured PIDs must be submitted on pre-arrival declarations. Senders must provide a Merchant Product ID (seller SKU/Product ID) and a Local Product ID (manufacturer reference code) for every item line. A Global Product ID (such as GTIN, EAN, or UPC barcodes) should also be included where available.

2. Customs Duties (€3 Flat Duty vs. Standard Duty)

  • Shipments ≤€150: A flat €3 duty applies per declaration line for qualifying shipments. For example, 5 T-shirts under 1 line = €3 duty, while a T-shirt and a watch (2 separate lines) = €6 duty.   
  • Consignments >€150: Standard customs duties replace the €3 flat duty. The €2 handling fee still applies to qualifying distance sales.

3. Import VAT Rules

  • IOSS Shipments: VAT is collected at sale (no import VAT, including on the handling fee). If the handling fee is charged at sale, it enters the IOSS VAT base.   
  • Special Arrangements: The Post or carrier collects import VAT directly from the customer.
  • Standard Procedures: Otherwise, standard import VAT procedures apply. (Reflects updated French circular 2026/154 guidelines).  

 

Frequently Asked Questions

General & Compliance Updates

For Corporate & High-Volume Sellers

For Retail Senders & Small Businesses