Shipping from China to the EU: IOSS, VAT and Country Differences

Two things surprise EU buyers most. First, VAT is now due on essentially every commercial parcel coming from outside the EU, with no meaningful low-value exemption any more. Second — and less often explained — the EU is not one customs market in practice. The same parcel behaves differently landing in Rotterdam, Hamburg or Paris.

VAT and IOSS in plain terms

Since the 2021 e-commerce VAT package, low-value consignments entering the EU are subject to VAT. Two routes exist:

• IOSS (Import One-Stop Shop) — the seller or platform collects the VAT at the point of sale and declares it centrally. The parcel arrives with the VAT already settled, and it clears more smoothly. This requires accurate, complete electronic data attached to the shipment.
• No IOSS — the parcel arrives with VAT outstanding. The carrier settles it and bills you, usually with a handling fee on top.

For an independent parcel from a shopping agent, the practical question is: does the line we booked declare and settle the VAT up front?

• Our tax-included tier does. The freight we quote absorbs the destination tax, so nothing is owed at your door. On EU-bound orders this is the default recommendation.
• Non-DDP lines are cheaper on paper but you pay VAT plus a carrier handling fee on arrival. On low-value goods the handling fee alone can exceed the item's value.

The EU is not one market

National customs authorities, carriers and postal operators differ. Patterns we see:

None of this is a guarantee — it is a description of where delays and charges typically appear.

Declared value and descriptions

Two rules that prevent most problems:

1. Declare the real value. On a tax-included line the declared value determines your insurance ceiling. Under-declaring does not save you tax (the line already handles it) and it caps your compensation.
2. Describe goods specifically. "Gift" and "sample" on a commercial parcel invites inspection. "1 × cotton men's jacket" clears faster than "clothing".

Restricted goods in the EU

The EU restricts more categories than many buyers expect: food and plant material, cosmetics with certain ingredients, laser pointers, some electronics without CE marking, and anything requiring a declaration of conformity. CE marking matters — a non-compliant electrical item can be seized, and we cannot compensate a seizure.

See our prohibited items policy. If in doubt, ask before you buy: hello@mochibuy.com.

Chargeable weight and why EU buyers pay for air

Most EU-bound parcels travel by air, where space is the constraint, so volumetric weight dominates:

volumetric weight (kg) = length × width × height (cm) ÷ 6000

A 45 × 35 × 25 cm carton is about 6.6 kg volumetric empty. Buyers of bulky, light goods — bedding, outerwear, plush toys — are routinely surprised.

Mitigations:

• Remove original packaging and shoeboxes. On soft goods, vacuum compression is often decisive.
• Ask for a tighter carton rather than the seller's oversized one.
• Choose the economy or sea tier for heavy hauls; you have 90 days of free storage to accumulate a consolidated parcel.

Details and worked numbers: volumetric weight explained.

Choosing a tier

Transit begins at dispatch from our warehouse; add roughly 3–7 days before that for sourcing and inspection.

Practical checklist for an EU order

1. Declare the real value and describe goods specifically.
2. Choose the tax-included tier if you want a predictable total.
3. Consolidate across sellers and platforms into one parcel — 90 days of free storage makes this easy.
4. Do the volumetric arithmetic before committing to a bulky item.
5. Insure anything hard to replace (3% of value, minimum ¥15); remember compensation is capped — see Insurance & Compensation.
6. Photograph the box before opening if it arrives damaged.

Start an order

Paste a Taobao, Tmall, JD, 1688 or Weidian link into the box on the homepage, choose your tier, and submit your delivery details. Nothing is charged until we have measured the parcel and you confirm the quote — and if the freight is higher than you expected, you can change tier, drop an item or request repacking before you pay.