
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 Type | How It Works | How to book shipment |
|---|---|---|
| Corporate & Speedpost Saver & Speedpost Priority Users | Fully 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 Businesses | Visit 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).