Import VAT
Because Vapour Central does not use IOSS, import VAT may be collected from the recipient by customs, the postal operator or the courier. The VAT rate and taxable amount are set by the destination country.
Before your order crosses the border
Customs & Import Charges for EU Orders
Vapour Central ships selected products to selected European Union destinations. Import VAT, customs or excise charges and carrier fees are not included in the amount you pay us and may be due during import.
EU import guidance Charges and restrictions vary by destination
No IOSS EU import VAT is not collected by us
Charges not included Import costs may be due separately
Country-specific rules Tax and product rules vary
Check before ordering The importer remains responsible
The position in plain English
Orders sent from Great Britain to an EU country pass through customs. Vapour Central charges you for the products and delivery shown at checkout. We do not use the Import One Stop Shop, known as IOSS, and we do not collect EU import VAT, destination excise duty or carrier clearance fees.
The total shown by Vapour Central is not a landed-cost quote. Customs, the postal operator or the courier may require additional payment before releasing or delivering the parcel. We cannot control or waive charges set by another country or delivery company.
Which charges may apply?
More than one charge can apply to the same parcel. The exact calculation depends on the destination, product classification, value, origin and the way the carrier completes the customs declaration.
Temporary low-value customs duty
From 1 July 2026, the EU applies a temporary €3 customs duty per item classification in distance-sale consignments with a value of €150 or less. It is based on tariff classification, not simply the number of physical units in the parcel.
Example: several identical products within the same tariff classification generally attract one €3 charge. Products in two different classifications generally attract €6 in total.
Orders above €150
The temporary €3 low-value duty is for consignments worth €150 or less. Above that threshold, normal customs rules and tariff rates may apply, alongside import VAT and any destination-specific taxes or fees.
Excise duty
Some countries apply excise duty to e-liquid, nicotine products or other vaping products. This can apply separately from import VAT and customs duty, including where a product contains no nicotine.
Carrier clearance and administration fees
The postal operator or courier may charge for preparing the customs declaration, advancing tax or duty, collecting payment, storing the parcel or handling a return. These are carrier charges, not payments made to Vapour Central.
The €3 customs duty is legally payable by the customs declarant. How that cost is handled in practice depends on the carrier and import method, and relevant costs may be passed on through the delivery process.
What happens when the parcel reaches the EU?
Customs declaration
The carrier presents the parcel and its declared contents and value.
Local assessment
Customs or the carrier checks tax, duty, product and import rules.
Payment request
The recipient may be contacted for payment or further information.
Release or return
The parcel is released, held, returned or otherwise handled locally.
Customs clearance can extend delivery times. A parcel waiting for local tax, documents or inspection is not necessarily lost. Follow the carrier's instructions and contact us if you need a copy of the commercial information supplied with the order.
Product restrictions and extra checks
A delivery option at checkout does not override local law or carrier restrictions. We may contact you, remove an unavailable item or cancel an order if it cannot be sent lawfully or reliably to the destination.
💧 E-liquids and nicotine products
Local excise, product registration, packaging, flavour, strength and distance-selling rules vary. Nicotine-free e-liquid may still be taxed or regulated as a vaping product.
🔋 Batteries and powered devices
Standalone lithium batteries and some devices face air and road transport restrictions. Availability depends on the product, packaging, destination and courier service.
🌿 CBD and specialist products
CBD rules differ substantially between countries. A product sold lawfully in the UK is not automatically lawful to import elsewhere, and some destinations or carriers will not accept it.
⚙️ Hardware, coils and accessories
Non-liquid accessories are often simpler to ship, but product safety, battery and customs rules can still apply. Checkout availability is not a guarantee of customs clearance.
If charges are unpaid or the parcel is refused
Contact us before refusing the parcel
If import charges are not paid, the carrier may hold, return, abandon or dispose of the parcel under its local process. A return from overseas can take several weeks and may create further carrier, customs or storage costs.
- Do not ignore a carrier or customs payment request.
- Check that the request matches the tracking details.
- Contact us before asking the carrier to return the parcel.
- Keep any customs notice, receipt or refusal document.
Refunds are assessed case by case
If goods are returned to us, we inspect what has actually been recovered before confirming any refund. Delivery, return, customs, storage and third-party fees already incurred may not be recoverable.
The outcome depends on why the parcel was returned, its condition, the costs charged and the customer's legal rights. This guidance does not affect statutory rights where Vapour Central supplied faulty, misdescribed or incorrect goods.
Customs and import charge FAQs
Which countries does Vapour Central ship to?
We ship selected products to selected European Union destinations. Availability depends on the country, product and courier. The options shown at checkout are a starting point, but an order may still be reviewed if restrictions apply.
Does Vapour Central use IOSS?
No. Vapour Central does not use IOSS and does not collect EU import VAT at checkout. Import VAT may be requested from the recipient during the customs or delivery process.
Are EU import charges included at checkout?
No. The amount paid to Vapour Central covers the products and delivery shown at checkout. It does not include EU import VAT, customs or excise charges, or carrier clearance and administration fees.
What is the EU €3 customs duty?
From 1 July 2026, the EU applies a temporary €3 customs duty per item classification in distance-sale consignments worth €150 or less. It is based on tariff classification rather than the simple number of units. The customs declarant is legally responsible, while the way any cost is handled depends on the carrier and import method.
What happens when an order is worth more than €150?
The temporary €3 low-value duty applies to consignments worth €150 or less. Orders above that threshold may attract normal customs tariff rates as well as import VAT, excise duty and carrier fees.
Can the courier add its own fee?
Yes. A postal operator or courier may charge for customs clearance, administration, advancing tax or duty, collecting payment, storage or handling a return. These fees are not paid to Vapour Central.
Can e-liquid attract excise duty?
Yes. Some EU countries apply excise duty to nicotine and non-nicotine e-liquid or to other vaping products. The rules and rates depend on the destination and are separate from import VAT and customs duty.
Why might a product be unavailable for my country?
E-liquid, nicotine products, lithium batteries, CBD and some devices can face destination or carrier restrictions. A product sold legally in the UK is not automatically lawful or suitable to import elsewhere.
Can Vapour Central estimate my import charges?
We can explain what we charge, but we cannot guarantee the amount an EU customs authority or carrier will assess. Check your national customs guidance and the carrier's fee schedule before ordering.
What happens if I refuse or do not pay the charges?
The carrier may hold, return, abandon or dispose of the parcel under its local process. Contact Vapour Central before refusing it. Any refund is assessed after we know whether the goods were recovered, their condition, the costs incurred and the customer's legal rights.
Does this page apply to Northern Ireland?
No. Northern Ireland is treated as UK delivery on our website. This page explains charges for orders sent from Great Britain to destination addresses in the European Union.
This page provides general customer guidance, not tax or legal advice. Customs rules, carrier processes, local product restrictions and tax rates can change.