Import VAT and customs calculator for TCG cards shipped to Spain
Cards bought from a seller outside the EU pay 21% VAT and, since 1 July 2026, a flat €3 customs duty per declaration line if the consignment is worth €150 or less. Above €150, the ordinary duty rate applies to the cards plus shipping. Enter your order to see each part and the landed total.
How it is calculated
- Customs value = cards + shipping + insurance.
- Duty. If the cards alone are worth €150 or less, €3 per declaration line (one line groups goods with the same classification, description and origin; an order of only cards is usually one line). Above €150, the duty rate × the customs value.
- VAT = 21% of (customs value + duty). With IOSS, the seller charged 21% on the sale price at checkout and nothing is collected again on import.
- Handling: whatever your carrier charges for clearing the parcel. It is the carrier’s fee, not a tax, and it changes between companies.
The default 2.7% is the EU third-country rate listed for heading 9504 40 00 (playing cards). Check how your seller declares the goods in TARIC: a preferential origin, such as some goods made in Japan or the UK with proof of origin, can lower the rate to 0%.
Worked examples
| Order | Duty | VAT | Total |
|---|---|---|---|
| €80 cards + €12 shipping, no IOSS | €3.00 | €19.95 | €114.95 |
| Same order, seller uses IOSS | €3.00 | €19.32 (at checkout) | €114.32 |
| €200 cards + €20 shipping, 2.7% | €5.94 | €47.45 | €273.39 |
Add your carrier’s handling fee to each total. The figures assume delivery to mainland Spain or the Balearic Islands.
What it does not cover
- The Canary Islands, Ceuta and Melilla, which have their own indirect taxes.
- Purchases from private individuals and gifts: the €3 duty applies to distance sales by a seller or platform.
- Orders shipped from a warehouse inside the EU, which pay no import VAT or duty.
- The temporary €3 duty runs from 1 July 2026 to 1 July 2028; check the rule again after that date.
Sources and checks
Rules read on 27 October 2026. The €3 duty follows Council Regulation (EU) 2026/382 as explained by the European Commission.