US, UK or EU: where should you start?
The rules for parcels from abroad have changed in all three. If you are a US brand, compare the UK and the EU. If you are based elsewhere, compare all three.
The short answer
The cheap parcel route is closing everywhere. The UK has the fewest steps for now, with one tax system, one language and duty relief on low-value parcels until 2028 at the latest. The US is the biggest prize, but plan on stock in the country and careful import setup. The EU reaches the most countries, with the most paperwork: tax, a responsible person and packaging rules.
| Topic | United States | United Kingdom | European Union |
|---|---|---|---|
| Amazon’s 2025 net sales, a rough guide to size. Includes more than its marketplace | $489.7B | $43.2B | Germany alone $45.9B. Other EU countries aren’t broken out |
| Duty on low-value parcels | The $800 exemption has been suspended since August 29, 2025. Congress has ended it in law from July 1, 2027 | Relief on goods up to £135 still applies. The government plans to end it by October 2028 at the latest | The €150 relief is gone. A flat €3 per item applies up to €150, from July 1, 2026 to July 1, 2028. A separate €2 handling fee per item was set to start November 1, 2026 |
| Tax at sale | Sales tax set by each state. Marketplaces generally collect it | VAT at 20%. On parcels up to £135 sold through a marketplace, the marketplace charges it | VAT from 17% to 27% by country. For imports up to €150, the marketplace is treated as the seller for VAT |
| If you sell direct, without a marketplace | Remote sellers must collect in states where they pass that state’s sales test | Overseas sellers must register and charge VAT on parcels up to £135 | IOSS covers imports up to €150. A seller outside the EU must appoint an EU intermediary |
| If you hold stock there | You or your broker import it through customs | You must register for VAT at any value. You stay liable for import VAT and duty, even when a marketplace handles VAT on sales | Generally you register for VAT in each country that stores your stock. Some, such as France, require a local tax representative |
| Importing from abroad | A June 2026 executive order directs that foreign importers be barred from informal entry, with tighter terms on formal entry | A customs number (EORI) usually requires UK premises. If you have none, you appoint someone in the UK | A business from outside needs an EORI number. Low-value declarations by non-EU sellers need an EU-based indirect representative |
| Who must be named for product safety | Importers certify regulated products and must file certificate data electronically from July 8, 2026, with no low-value exemption | Great Britain’s rules name a producer: the UK manufacturer, its UK representative or the UK importer. Northern Ireland follows the EU rule | Since December 13, 2024, each covered product needs a responsible operator based in the EU, and listings must show safety details |
| What may change | A customs proposal adds bonds and new data for informal entries up to $2,500. Comments close December 7, 2026 | Standard tariffs, a new fee and quarterly duty payments are planned. A UK responsible person is proposed for some high-risk products | Normal duty rates are due after July 2028. A single VAT registration is due from July 2028, and a new Customs Code applies mainly from September 2027 |
Which fits you
Start with the US if
- You can hold stock there and work with a customs broker
- You have the test reports regulated products need
- Your margin can carry US duty
Start with the UK if
- Your listings are already in English
- You want a simpler first test abroad
- You can name a UK producer or importer
Start with the EU if
- You can name an EU responsible operator
- You are ready for VAT registration where stock is held
- You want many countries from one regional account
EU packaging rules
The EU’s Packaging and Packaging Waste Regulation has applied since August 12, 2026. Producers must register in each EU country where they first make packaging available, with no small-volume exemption at EU level today, though some countries have their own. Online platforms must get proof of that registration before letting a producer sell. For producers outside the EU, the rule on naming a local representative varies by country, and the Commission has proposed changes that are still being negotiated.
Sources: Amazon 2025 Form 10-K, White House, Executive Order 14324, US Customs and Border Protection rule, October 2026, Executive Order 14411, UK Government, low-value imports, European Commission, €3 duty and handling fee guidance, European Commission, customs reform, US GAO, remote sales tax, US Congressional Research Service, GOV.UK, VAT rates, HMRC, overseas goods sold direct, HMRC, overseas goods on marketplaces, GOV.UK, EORI, Your Europe, VAT rates, Your Europe, One Stop Shop, European Commission, VAT e-commerce notes, European Commission, VAT in the Digital Age, France tax authority, European Commission, EORI, US CPSC, eFiling, UK Office for Product Safety and Standards, UK product safety proposal, European Commission, GPSR, European Commission, packaging, European Commission, packaging FAQ, Council of the EU note on packaging, European Commission, packaging for small businesses. Fees and rules change, so please check the current position. General information, not legal or tax advice. Last checked November 2026.
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