Shipping from Korea to Spain and Italy in 2026: IVA, €3 Duty, Fees

A parcel from Korea to Spain or Italy owes import VAT (IVA) from the first euro: 21% in Spain and 22% in Italy for most goods. Since July 1, 2026, parcels worth up to €150 also pay a flat EU customs duty of €3 per product type. If the seller did not collect these at checkout, Correos or Poste Italiane collects them before delivery, along with a handling fee. Italy plans to add a national €2 charge per parcel from December 1, 2026.

This guide covers both countries side by side: IVA rates, the €3 duty, what Correos and Poste charge, the extra EU and Italian fees, the EU-Korea trade agreement, and which Korean products you cannot order.

Item	Spain	Italy
Standard IVA	21%	22%
Reduced IVA (examples)	10%, 4% (books 4%)	10%, 5%, 4% (books 4%)
Parcels up to €150	€3 duty per product type	€3 duty per product type
Postal handling, up to €150, paid online	€2.99 (Correos)	€1 (Poste)
Postal handling, up to €150, paid on delivery	€6.05 to €16.76 (Correos)	€3 or €7 (Poste)
National extra charge	None found	€2 per parcel up to €150, from December 1, 2026
EU handling fee	Planned for November 2026	Planned for November 2026
Islands and enclaves	Canary Islands: €3 applies, IGIC exemption up to €150 stays; Ceuta and Melilla: €3 not applied	—
HaulKorea to Spain and Italy	Recipient pays IVA, duty and fees locally	Recipient pays IVA, duty and fees locally

All figures as of October 15, 2026. This is general information, not tax advice. Spanish customs (Agencia Tributaria) and Italian customs (Agenzia delle Dogane e dei Monopoli, ADM) decide what each parcel owes.

Do you pay customs on a package from Korea to Spain or Italy?

Yes, almost always. Since the EU ended its VAT exemption for small parcels in 2021, import VAT applies from the first euro in both countries. Since July 1, 2026, a customs duty applies to low-value parcels too.

IVA (VAT). Spain's Agencia Tributaria lists a 21% general rate and reduced rates of 10% and 4%. Italy's Agenzia delle Entrate lists a 22% standard rate and reduced rates of 4%, 5% and 10%.

The €3 EU duty. Under Regulation (EU) 2026/382, a flat customs duty of €3 per product type applies to distance sales from outside the EU with an intrinsic value up to €150. It runs from July 1, 2026 to July 1, 2028.

A carrier handling fee. Correos and Poste Italiane both charge for handling the customs formalities. Couriers set their own fees.

More fees coming. An EU handling fee is planned for November 2026, and Italy's national €2 contribution starts on December 1, 2026. Both are covered below.

How does the €3 duty work in Spain and Italy?

The duty is counted per product type, not per piece and not per parcel.

Spain. Correos says the duty is €3 for each type of product declared in a shipment. A product type is one or more goods in a shipment that share the same tariff classification, description and origin. Spain's Ministry of Consumer Affairs, citing the Agencia Tributaria, says the duty applies to parcels to the Peninsula, the Balearic Islands and the Canary Islands. It does not apply to imports into Ceuta and Melilla.

Italy. ADM gives these examples:

What is in the parcel	Product types	Flat duty
5 T-shirts	1	€3
1 T-shirt and 1 watch	2	€6

ADM adds that the duty applies whatever the VAT arrangement: IOSS, the special arrangement, or ordinary VAT.

Who pays. In Spain, Correos says the recipient pays it before delivery, unless the seller prepaid it. Correos passes the full amount to the EU and keeps none of it. In Italy, ADM says the declarant pays, which can be the seller, an IOSS holder or a representative, and a carrier that pays it will usually recover it from you.

Returns. Spain's Ministry of Consumer Affairs says the €3 is not refunded if you choose to return a product. It can be recovered only if the goods are defective or not as ordered.

For a Korean order, count product types. A serum, a hoodie and a phone case are three types, so €9 before IVA.

What does Correos charge in Spain?

Correos handles the simplified customs declaration (DUA simplificado) for parcels of €150 or less. Its 2026 price list for the Peninsula and Balearic Islands gives this fee for low-value import handling ("Gestión de la importación de envíos de bajo valor"):

How you pay Correos	Goods value	Fee, IVA included
Online at Mi Oficina or in the Correos app	Up to €150	€2.99
At the office or at your door	Up to €25	€6.05
At the office or at your door	€25 to €50	€9.24
At the office or at your door	€50 to €100	€13.52
At the office or at your door	€100 to €150	€16.76

Pay early to get the online price. Correos says the reduced online price no longer applies once the parcel has gone to the delivery unit, you have been notified, it is waiting at the office, or customs has asked for a physical or document check.

IVA payment. Correos says you can pay IVA on its website or app, or to the mail carrier on delivery.

IOSS parcels. If the seller already charged IVA through IOSS, Correos says you do not pay it again, but you still pay the customs presentation and handling fees.

Over €150. Above €150, or for goods subject to excise duty or health and pharmaceutical controls, Correos uses the ordinary declaration (DUA ordinario), which has separate, higher fees. Check the Correos price list.

Canary Islands. Correos says the Canary Islands' IGIC exemption for shipments up to €150 still applies, but the €3 duty is charged on top.

What does Poste Italiane charge in Italy?

Poste calls its fee "diritti postali". Its import page lists these amounts for commercial shipments, which include online purchases:

Goods value	Prepaid by seller (PDDP)	Paid online	Paid on delivery
Up to €22	€1	€1	€3
€22.01 to €150	€1	€1	€7
Over €150	€15	€18	€21

Poste also says the full €21 fee applies at delivery even below €1,000 when a parcel goes into temporary storage for missing information or documents.

How to pay. Poste says you can pay before delivery in the Poste Italiane app, on poste.it or in PostePlus, once the shipment reaches its international centers. You can also pay everything on delivery.

IOSS. Poste says platforms using IOSS collect VAT at checkout. Platforms that do not use IOSS leave VAT to be paid on delivery.

Paying online saves €2 to €6 per parcel up to €150.

What extra fees are coming in Spain and Italy?

Two new charges start in late 2026: an Italian national contribution and an EU handling fee.

What is Italy's €2 contribution on small parcels?

Italy's 2026 budget law created a national contribution of €2 per shipment from outside the EU with a declared value of €150 or less. It is collected by customs on final import.

Its start has moved several times. ADM's notice of September 23, 2026 says Decree-Law 162 of September 17, 2026 moved the start from October 1 to December 1, 2026. From that date, ADM will begin accounting for and collecting it.

Key points:

• €2 per shipment, not per item. It is separate from the EU €3 duty.
• Charged to the customs declarant, who can pass it on. Poste's import terms list this contribution among the import charges it collects from recipients.
• Could move again. Decree-laws must be converted into law, and the date has already changed several times. Check ADM's notices page close to December.

Spain has no equivalent national charge in the sources we checked.

What is the EU handling fee in Spain and Italy?

Separately, the EU is introducing a handling fee for e-commerce parcels from outside the EU, to cover the cost of customs controls.

• Italy. ADM's page says the handling fee is planned for November 2026, is a fee rather than a customs duty, and that its amount and exact start would be set by EU rules.
• Spain. We did not find an Agencia Tributaria or Correos notice on it as of October 15, 2026.
• Other countries' wording. Ireland's Revenue says the fee is €2 per distinct item from November 1, 2026, with no value threshold. Dutch Customs describes it as €2 per declaration line.

Expect to see this fee on parcels to Spain and Italy from November 2026, either in the checkout price or on the carrier's payment request. In Italy, it is in addition to the national €2 contribution.

How is IVA calculated on a parcel to Spain or Italy?

In both countries, import VAT is charged on the customs value (goods plus transport and insurance) plus the customs duty. In plain terms:

1. Take the price of the goods, including international shipping.
2. Add the €3 per product type (up to €150) or the tariff duty (over €150).
3. Multiply by the IVA rate.
4. Add the carrier's handling fee.

Rates for common Korean orders:

Korean product	Spain IVA	Italy IVA
Skincare, makeup, shampoo	21%	22%
Clothing, shoes, bags	21%	22%
Printed books, manhwa	4%	4%
K-pop albums, merch	21%	22%

Spain's Agencia Tributaria lists books (including school books), newspapers and magazines at 4%. Italy's Agenzia delle Entrate applies 4% to books, generally those with an ISBN.

Worked examples: Spain (Peninsula, Correos)

Example 1: Korean skincare, €60 including shipping, one product type. Duty: €3. IVA: (€60 + €3) × 21% = €13.23. Correos fee: €2.99 if paid online early, or €13.52 at the door. Total: €19.22 online, €29.75 at the door.

Example 2: Serum, hoodie and phone case, €120 including shipping, three product types. Duty: €9. IVA: (€120 + €9) × 21% = €27.09. Correos fee: €2.99 online, or €16.76 at the door.

Worked examples: Italy (Poste)

Example 3: Korean skincare, €60 including shipping, one product type. Duty: €3. IVA: (€60 + €3) × 22% = €13.86. Poste fee: €1 online, or €7 on delivery. Total: €17.86 online, €23.86 on delivery. From December 1, 2026, add the €2 national contribution if passed on.

Example 4: Three product types, €120 including shipping. Duty: €9. IVA: (€120 + €9) × 22% = €28.38. Poste fee: €1 online, or €7 on delivery.

These examples do not include the EU handling fee planned for November 2026.

How does the EU-Korea free trade agreement affect duty?

The EU-Korea FTA removes or reduces duty on goods that originate in Korea, with a valid origin declaration on the invoice, according to the European Commission's Access2Markets service.

Above €150. Normal tariff duty applies, and Korean origin with proof can bring it to 0% for many goods.

Up to €150. ADM says goods covered by preferential trade agreements are excluded from the €3 duty, on condition that VAT is not collected through IOSS and the goods are declared using the full H1 declaration. Whether a small parcel is declared that way is up to the declarant. Correos' and the Spanish ministry's pages we checked do not discuss this. For planning, assume the €3 applies.

Origin, not the store. A product sold by a Korean store but made elsewhere is not Korean origin. Korean product pages show the country of manufacture as 제조국 (jejoguk, country of manufacture) in the product information table.

IVA still applies. The agreement covers duty only.

What Korean products cannot be sent to Spain or Italy?

Meat and milk products. The European Commission says personal consignments containing meat, milk or their products from outside the EU are not allowed, whether sent by post or carried by travelers, because of animal disease risks. Small amounts of infant milk, infant food and special medical foods are exceptions. Many Korean ramyeon seasonings, jerky and milk-based snacks contain meat or dairy. Ask before ordering.

Goods under health controls. Correos says goods subject to health, pharmaceutical or similar controls go through the ordinary declaration, not the simplified one. Ask before ordering medicines, supplements or medical devices such as contact lenses.

Alcohol and tobacco. Excise duties apply, and Correos sends these through the ordinary declaration. Ask before ordering.

Batteries, perfume, aerosols. These are limited by air transport rules. See what you cannot ship from Korea.

Product	Rule in Spain and Italy	Our advice
Skincare, makeup	21% or 22% IVA plus €3 per type	Group identical items
Clothing, shoes	Standard IVA plus €3, or tariff duty above €150	Check origin for larger orders
Books, manhwa	4% IVA	Combine with other items
Ramyeon or snacks with meat or milk	Not allowed in personal parcels	Ask before ordering
Medicines, supplements	Health controls	Ask before ordering
Perfume, batteries, sprays	Air transport limits	Ask before ordering

Are gifts from Korea free of tax?

In Italy, Poste says non-commercial gifts between private individuals up to €45 pay no duty, VAT or diritti postali. Above €45, VAT, normal duty and diritti postali apply.

A gift must be sent free of charge by one private person to another, for personal use. Anything you paid for, including through a purchasing agent, is a purchase and must be declared as one.

Should you buy direct, use a forwarder, or use a purchasing agent?

First, check whether the brand ships to Spain or Italy itself. A global site registered for IOSS can charge IVA at checkout, and may collect the €3 duty too.

Many Korean shops sell only inside Korea. Musinsa, 29CM and Naver Smart Store often need a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.

	Buy direct	You buy, we ship (package forwarding)	We buy for you (HaulKorea)
Who orders from the Korean store	You	You	We do, from your product link
Korean phone, card or language	Often needed	Often needed	Not needed
Item descriptions for customs	Store's	Forwarder's, from your input	Ours, from the actual receipt
Who pays IVA, duty and fees	IOSS seller at checkout, or you	You, at delivery	You, at delivery
Combine several stores	No	Yes	Yes
Photos before shipping	No	Sometimes	Yes

For Spain and Italy, the recipient pays IVA, duty and fees with all three options unless an IOSS seller collects them. HaulKorea ships duty unpaid to every country, including the US. Since the €3 is counted per product type, how items are described matters. We buy the item, keep the real receipt and describe identical items consistently.

More detail: purchasing agent vs package forwarding.

How do you order from Korea to Spain or Italy through HaulKorea?

1. Find the item on a Korean site, such as Olive Young, and copy the product link.
2. Send us the link with the size, color or option you want.
3. We show one total for the item and international shipping before you pay. IVA, duty and carrier fees are not included.
4. Pay once with PayPal. If the actual weight is lower than estimated, we refund the shipping difference. We never ask for extra payment.
5. We buy the items and can combine orders from several Korean stores into one box. See combining orders.
6. You get inspection photos before the box leaves Korea.
7. When Correos or Poste notifies you, pay online right away to get the lower handling fee.

How can buyers in Spain and Italy keep costs down?

Pay online, early. Correos charges €2.99 online versus up to €16.76 at the door. Poste charges €1 online versus €3 or €7 on delivery.

Group by product type. Five of the same item cost the same €3 as one.

Combine into one parcel. One parcel means one handling fee, and in Italy one €2 contribution from December.

Watch the €150 line. Above it, Poste's fee jumps to €18 online, and tariff duty replaces the flat €3.

Leave meat and milk products out. They are not allowed and can delay the rest of your order.

Also shipping elsewhere in Europe? See our France and Germany guides.

FAQ

Do I pay customs on a package from Korea to Spain?

Yes. IVA, usually 21%, applies from the first euro, and parcels up to €150 pay a €3 duty per product type since July 1, 2026. Correos adds a handling fee of €2.99 online or more at the door.

Do I pay customs on a package from Korea to Italy?

Yes. IVA, usually 22%, applies from the first euro, plus €3 duty per product type up to €150. Poste adds €1 if you pay online, or €3 or €7 on delivery.

What is the €2 charge on parcels to Italy?

It is an Italian national contribution of €2 per shipment from outside the EU worth €150 or less. ADM says collection starts on December 1, 2026, after several postponements.

Is the €3 duty charged per parcel?

No. It is charged per product type. Five identical T-shirts cost €3, while a T-shirt and a watch cost €6.

Does the €3 duty apply in the Canary Islands?

Yes. Correos says the €3 applies to shipments to the Canary Islands, while the IGIC exemption for shipments up to €150 continues. It does not apply to imports into Ceuta and Melilla.

Is the €3 refunded if I return the product?

Spain's Ministry of Consumer Affairs says no, unless the goods are defective or not as ordered.

Can I order Korean ramyeon to Spain or Italy?

Personal parcels with meat or milk products from outside the EU are not allowed. Many ramyeon seasonings contain them, so ask before ordering.

Does HaulKorea include IVA in the price?

No. For Spain and Italy, the recipient pays IVA, duty and carrier fees locally. HaulKorea ships duty unpaid to every country, including the US.