If the last time you checked how EU imports worked was more than a year ago, the rules have changed under you. The EU scrapped its €150 duty-free threshold in mid-2026, a new packaging waste regulation kicked in the same month, and VAT has applied to every import regardless of value since 2021. None of it is complicated once it’s laid out — but getting it wrong means unexpected charges at the border or, worse, packaging that isn’t legally allowed on the EU market.
Here’s what European brands actually need to know about VAT, duties, and DDP shipping when ordering custom packaging from China in 2026.
VAT on Custom Packaging Imports
VAT has applied to all goods imported into the EU regardless of value since 2021 — there’s no minimum threshold below which it’s waived. The rate depends on the destination country, roughly 17–27% (Germany 19%, France 20%, Ireland 23%, Sweden and others up to 27%). For a B2B packaging order, VAT is typically charged at import and is generally recoverable if your business is VAT-registered, the same as VAT on any other business purchase.
The €150 Duty-Free Threshold Just Ended
Until mid-2026, consignments valued at €150 or less entered the EU without customs duty. That exemption ended on July 1, 2026. In its place, a temporary flat €3 customs duty per item applies to qualifying low-value consignments, running until mid-2028 while the EU phases in a more detailed system.
Two practical changes worth knowing: every parcel is now dutiable rather than duty-free below €150, and starting November 1, 2026, shipments need precise product descriptions, HS codes, and product identifiers to clear customs smoothly. For most custom packaging orders — which ship in bulk consignments well above €150 anyway — the bigger relevance is simply that customs data now needs to be accurate and complete, not an afterthought.
DDP Shipping: What It Actually Covers
Under DDP (Delivered Duty Paid) terms, the factory or freight partner handles export documentation, freight, EU customs clearance, VAT, and duty — you receive one all-in quote and the packaging arrives at your door. The alternative, DAP (Delivered at Place), leaves customs duty and VAT for you to pay separately at import, which is where unexpected charges tend to show up. For most European brands ordering packaging from China, DDP removes the guesswork.
PPWR: What EU Brands Must Do When Importing Packaging
The EU’s new Packaging and Packaging Waste Regulation (PPWR) took effect August 12, 2026, replacing the old Packaging Directive. It sets design requirements — packaging must be recyclable, substance limits apply to heavy metals and PFAS, and labeling must include material composition, disposal instructions, and manufacturer/importer contact details.
Here’s the part that matters most for your business specifically: under PPWR, the “producer” obligated to register for Extended Producer Responsibility (EPR) in each EU member state is generally the brand placing the packaging on the market — not the factory that made it. That means EPR registration (Germany’s LUCID system, for example) is typically something your business handles, even though the packaging itself was manufactured in China. A good factory can help by designing packaging that meets the recyclability and labeling requirements, but the registration obligation sits with the importer of record.
MOQ for European Brands
| Box Type | Typical MOQ |
|---|---|
| Rigid gift boxes | 300–500 pcs |
| Custom mailer boxes | 500–1,000 pcs |
| Cosmetic boxes | 500–1,000 pcs |
| Paper bags | 500–1,000 pcs |
Lead Time: Design to Delivery
| Stage | Timeline |
|---|---|
| Quotation | Within 24 hours |
| Sample production | 7–10 working days |
| Sample shipping to EU | 3–7 days (express) |
| Bulk production (after approval) | 15–20 working days |
| Sea freight to EU | 25–35 days |
| Air freight to EU | 5–8 days |
Budget 8–10 weeks from first quote to delivery by sea, or 4–5 weeks by air.
Frequently Asked Questions
Do I still pay customs duty on small packaging orders from China? Yes. The EU’s €150 duty-free threshold ended July 1, 2026. Low-value consignments now carry a temporary flat €3 per-item customs duty, on top of VAT, which has applied to all imports since 2021.
What’s the difference between DDP and DAP shipping for EU orders? Under DDP, the seller handles duty, VAT, and clearance as part of one quote. Under DAP, the buyer pays duty and VAT separately when the shipment arrives — DDP is generally simpler for first-time importers.
Who is responsible for EPR registration under the new EU packaging law? Generally the brand placing the packaging on the EU market — not the overseas factory that manufactured it. Registration requirements (like Germany’s LUCID system) apply per member state.
What VAT rate applies to custom packaging imported into the EU? It depends on the destination country, roughly 17–27% (for example, 19% in Germany, 20% in France). VAT is generally recoverable for VAT-registered businesses, the same as on any other business purchase.
Ready to Order Custom Packaging for Your European Brand?
PackPro manufactures custom packaging for European brands with low MOQ, PPWR-ready recyclable materials, and DDP shipping that covers VAT and duty in one quote. Request a free quote today — we respond within 24 hours.
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Related Guides
- UK brands — Custom Gift Boxes from China for UK Brands: Import Guide, Pricing & MOQ
- Food & beverage brands — Custom Food Packaging from China for US/EU Brands: Compliance, MOQ & Lead Time
- US e-commerce brands — How US E-commerce Brands Get Custom Boxes from China with Low MOQ