Must a Hong Kong seller charge EU VAT when selling to EU customers?

Hong Kong does not impose VAT, but the European Union does on goods that reach its consumers. Since 1 July 2021 the EU has no VAT exemption for low-value imports. For consignments with an intrinsic value of up to EUR 150 sold to consumers, a non-EU seller can register for the Import One-Stop Shop (IOSS), charge the VAT of the destination country at the point of sale, and report and pay it in a single EU country. Without IOSS, VAT is normally collected from the customer on import, often with a courier handling fee.

Higher-value consignments follow normal import VAT and customs procedures.

Since 1 July 2026 the EU has also applied a temporary customs duty of EUR 3 per item on low-value consignments up to EUR 150, regardless of VAT scheme, until 1 July 2028 (European Commission). The duty is counted per item by tariff classification, not by quantity: five T-shirts in one parcel pay EUR 3, while one T-shirt and one watch pay EUR 6. Details may shift, so rely on the European Commission's pages instead of a summary. Marketplaces may collect VAT on the seller's behalf in some cases. Whether you are required to register depends on where you ship and the value of consignments, so confirm with the EU authority or an adviser.