If your spreadsheet only has one column labeled "product cost", you've been pricing off an incomplete number for a while. And since July 1, 2026, that number got even less reliable: the EU scrapped the duty exemption for low-value shipments from outside the bloc, right as ocean freight out of Asia started moving again in a big way.
Here's exactly what changed in the rules, what's happening to freight rates, and how to work out your real per-unit cost once everything is added up — not just the number your supplier invoices you.
Goodbye to the low-value exemption: what changed on July 1, 2026
As of July 1, 2026, the EU applies a flat €3 fee per line or item category on certain low-value shipments from non-EU countries — a transitional measure while the EU's new customs model isn't fully operational until 2028. Until now, purchases up to €150 from outside the EU could be exempt from duty; that cushion is being phased out.
Duty, where it applies, is calculated on the CIF value — product cost + international freight + insurance — and is settled at customs clearance alongside import VAT (21% on most products). For a regular importer running many separate product lines per shipment, that €3 per-line fee adds up fast — and it's only one piece of what changed.
Freight is moving too
Meanwhile, ocean freight costs haven't stood still either. Per the Freightos Baltic Index, in September 2026 the Asia–Mediterranean (FBX13) price index rose 15% to roughly $3,850 per 40-foot container (FEU), while the Asia–North Europe lane (FBX11) sat in the $2,700–2,900/FEU range. These are peak-season surcharges (PSS) and general rate increases (GRI) that recur throughout the year — freight isn't a fixed cost you calculate once and forget.
When freight jumps 15% in a matter of weeks at the same moment a new customs fee kicks in, a product cost you haven't revisited in months can be understated without you noticing.
The math: your real per-unit cost
Landed cost per unit is everything you pay until the product sits in your warehouse, divided by the units in the shipment:
Cost per unit = (product + freight + insurance + duty + fees) ÷ units
Illustrative example (sample figures — swap in your own in the calculator below, including your product's real duty rate): an order of 1,000 units at €4 unit cost (€4,000 total) shipped in a container costing $3,850 (≈ €3,550) spreads freight to roughly €3.55 per unit. Add an illustrative 4% duty on the CIF value (≈ €0.30/unit) and the new €3-per-line fee (€0.003/unit at this order size, but far more material if you import many small SKU lines separately), and the real per-unit cost climbs from €4.00 to nearly €7.85 — almost double the supplier's invoice price, before you even apply your margin.
Import VAT is usually recoverable for a VAT-registered business, so it isn't part of the true product cost — but it does hit your cash at customs clearance, and it's worth factoring into cash flow planning.
Calculate your real import cost
Upload your shipments as a CSV and calculate the true per-unit cost once freight, duties, and other fees are folded in — with a free account you'll also see the cost breakdown across your full history.
Go to the landed cost calculator →What to do with this
- Check the real duty rate for your product's TARIC/HS code — the 4% in the example is illustrative; the actual rate depends on your product's tariff classification and can range from 0% to over 12%.
- If you import many separate SKU lines in the same shipment, model how much the €3-per-line fee adds up to on your next order — for wide catalogs it can be a non-trivial cost.
- Recalculate your landed cost whenever freight moves noticeably, not just once a year — with indices like the FBX swinging 15% in a matter of weeks, a "fixed" cost from three months ago may already be stale.
Sources
- New €3-per-line customs fee effective July 1, 2026: INEAF, "Llega el arancel en compras online fuera de la UE" and Autónomos y Emprendedores.
- CIF-basis calculation and 21% import VAT: InfoAutónomos, "Cómo importar en España: aranceles, aduanas e IVA".
- Freightos Baltic Index (FBX13 Asia–Mediterranean and FBX11 Asia–North Europe, September 2026): Freightos Baltic Index.
The product price, per-unit freight allocation, and duty rate in the worked example are illustrative — built from sample numbers to explain the calculation, not a statistic about any industry or the real duty rate for any product. Swap in your own shipment and tariff classification using the calculator.