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The issue
Freight, duty, VAT and handling can substantially increase an origin price. IOSS serves particular distance sales, not every import.
What to prepare
Identify business or consumer sales, delivery location and importer. Check the current tax treatment and costs before advertising a final price. VAT simplification does not mean exemption from customs duty.
General information, not advice on an individual case. Sources consulted on 22 October 2026: check updates before acting. The overall portal review is ongoing. This note does not certify a complete check of every page.
The country of dispatch does not by itself establish origin. Preferential duty requires the applicable agreement’s origin conditions and prescribed evidence.
Seller, carrier and importer may be different parties. EORI identifies an operator for customs purposes; it does not replace permits or product requirements.
