IOSS.

The EU scheme that lets a seller charge EU VAT at checkout and remit it through a single registration in one member state, instead of the parcel landing with VAT plus a courier handling fee for the buyer to settle before release. It covers distance sales of imported goods in consignments not exceeding EUR 150; above that ceiling the ordinary import route applies (European Commission). The same reform removed the old VAT exemption for imports below EUR 22 in 2021 and requires an import declaration for every parcel regardless of value, so no consignment is small enough to arrive untaxed. IOSS covers VAT and nothing else. Customs duty is a separate threshold on a separate timetable, and a shop treating an IOSS number as full clearance still meets a duty bill on anything that crosses it.