Customs and VAT on cards from Japan to the EU

Every parcel of cards from Japan pays import VAT, and since 1 July 2026 small parcels also pay a flat €3 customs duty. Here is how it works, what it adds to your order and what to do when the post office asks for documents.

Parcels up to €150

• Import VAT on everything. Since July 2021 there is no VAT-free minimum in the EU. VAT is charged at your country's rate on the goods plus shipping.
• New: €3 customs duty (from 1 July 2026). The EU replaced the old duty exemption for goods up to €150 with a temporary flat duty of €3 per item. "Item" means a type of goods by tariff classification, not a piece: the EU's own example is five T-shirts = €3, a T-shirt and a watch = €6. Cards are one type, so a parcel of cards pays €3; cards plus a figure would pay €6. The flat duty runs until 1 July 2028; after that, normal duty rates are planned.
• IOSS makes it simple. Proxy services registered for IOSS (the EU's Import One-Stop Shop) charge VAT when you pay for shipping, and the parcel is released without extra payment. Formally the duty is declared by the seller, importer or their representative, so with an IOSS proxy expect it in the shipping price rather than at your door.
• Without IOSS the postal service or courier pays VAT and duty for you and collects it on delivery, usually with a handling fee.
• €150 is the value of the goods, not counting shipping and insurance when they are shown separately on the invoice.

The EU also plans a separate handling fee on low-value imports; its amount and start date were not fixed in October 2026.

Parcels above €150

• No IOSS. IOSS only covers consignments up to €150, so VAT is paid at import, not at checkout.
• Normal customs duty. Trading cards are usually classified as playing cards (CN 9504 40 00), with a 2.7% duty on the value. Duty is charged on goods plus shipping and insurance, and VAT is then charged on top of the duty.
• A customs declaration is needed. Couriers (DHL, FedEx, UPS) do it for you and add a fee; national postal services may ask you to send documents or to authorise them as your customs agent.

Import VAT in popular EU countries

Standard rates as of 2026 — rates change from time to time, check your national tax authority.

Examples

Exact calculations depend on exchange rates, insurance and how your carrier handles the declaration.

When customs holds your parcel

National postal services sometimes stop a parcel and ask for proof of what is inside and what you paid — more often when the value is close to or above €150. Answer quickly: parcels are returned or charged storage after a deadline.

• The invoice from your proxy service with the item prices and shipping cost.
• Proof of payment — card statement, PayPal receipt or the proxy's payment confirmation.
• A list of contents: what each item is (for example "Pokémon trading card, Umbreon ex, 1 pc") and its price.
• Screenshots of the original listings on Mercari or Yahoo! Auctions if asked how the price was set.
• The postal service's own forms — some countries ask you to sign a declaration or authorise the post to clear the parcel for you.

Declare the real value. Under-declaring is illegal, and a parcel declared at a fraction of its value can't be insured for what it's worth.

Tips

• Consolidate. One parcel with ten cards pays one €3 duty and one shipping fee; ten parcels pay ten of each.
• Watch the €150 line. Above it you lose IOSS and pay percentage duty and courier fees. Several smaller parcels can be cheaper — but customs may treat parcels from one order shipped together as one consignment.
• Keep cards and other things apart. Each extra type of goods in a small parcel adds €3.
• Keep your documents for every order until the parcel is delivered.

This is general information, not legal or tax advice. Rules are applied by national customs authorities — check yours when in doubt. See also our guide on buying cards from Japan.