Dropshipping to Slovakia

1. Import VAT on every parcel since July 1, 2021, and the IOSS

   Since July 1, 2021 the EU charges import VAT on every commercial parcel from outside the EU, whatever its value; the old exemption for goods under EUR 22 is gone. For a consignment of goods worth up to EUR 150 the seller may collect the VAT at checkout through the Import One-Stop Shop (IOSS); where the seller does not, the postal operator or courier declares the parcel under the special arrangements and collects the VAT from the recipient before delivery. Orders from our website are not shipped under the IOSS, so the Slovak VAT is collected on delivery. Partner Portal orders are declared by our carrier with the VAT, the duty and a 3% clearance fee on the goods already paid at checkout, so nothing is collected from your customer.

   Sources: European Commission: customs formalities for low value consignments (VAT e-commerce rules since July 1, 2021); European Commission: buying goods online coming from a non-EU country; European Commission: VAT e-commerce rules from July 1, 2021 (One Stop Shop).

2. The EUR 150 duty exemption ended on July 1, 2026: EUR 3 duty per item

   Council Regulation (EU) 2026/382 of February 11, 2026 abolished the customs-duty exemption for consignments of up to EUR 150 and replaced it, from July 1, 2026 until July 1, 2028, with a temporary customs duty of EUR 3 per item, counted by tariff classification rather than by quantity: a parcel holding several pieces of silver jewelry is one item and pays EUR 3 once. It applies to IOSS, special-arrangement and postal consignments alike and is paid by the declarant (the seller, the IOSS holder, the courier or the postal operator), who may pass it on to the recipient. Above EUR 150 the normal duty rate for the goods applies instead of the EUR 3.

   Sources: European Commission: guidance and legal text on the temporary EUR 3 customs duty (June 8, 2026); European Commission: the temporary EUR 3 customs duty and the Union handling fee, guidance of October 5, 2026 (PDF); Council of the EU, press release of December 12, 2025; European Commission, Access2Markets: EU applies EUR 3 customs duty per item on low-value e-commerce consignments (June 30, 2026).

3. The EU handling fee of EUR 2 per item since November 1, 2026

   Since November 1, 2026 the EU charges a Union handling fee of EUR 2 per item line of the customs declaration on goods sold at a distance from outside the EU, whatever their value, under Regulation (EU) 2026/2108 and Delegated Regulation (EU) 2026/2152. Our parcels are declared on one line, so the fee is EUR 2 per parcel. On Partner Portal orders it is part of the import charges paid at checkout; on orders from our website it is due on import and may be passed on to you.

   Sources: European Commission: EU Customs Reform, the EUR 2 Union handling fee from November 1, 2026; Estonian Tax and Customs Board: EU handling fee of EUR 2 per item from November 1, 2026; Dutch Customs: handling fee for e-commerce.

4. Slovak VAT is 23%, charged on the goods, the shipping and the duty

   The standard VAT rate in Slovakia is 23%, the rate our checkout applies to jewelry. On an imported parcel the VAT is calculated on the customs value, that is the price of the goods plus the shipping cost plus the customs duty, and from November 1, 2026 the EUR 2 handling fee is part of that base as well. A private recipient bears the VAT as a final cost; a business registered for VAT in Slovakia that imports in its own name normally deducts the import VAT on its VAT return. On Partner Portal orders we prepay the 23% at checkout on that same base, so nothing is due on delivery.

   Sources: European Commission: VAT rates in the EU member states; Your Europe: VAT rules and rates in the EU (standard rate by country); European Commission: the temporary EUR 3 customs duty and the Union handling fee, guidance of October 5, 2026 (PDF).

5. Customs duty on silver jewelry: TARIC 7113 11 00 00, 2.5% above EUR 150

   Articles of jewelry of silver are tariff code 7113 11 00 00 in the EU TARIC, with a third-country duty of 2.5% of the customs value for goods of Chinese origin. The 2.5% applies only when the goods in a consignment are worth more than EUR 150; up to EUR 150 the flat EUR 3 per item applies instead. On a Partner Portal order the checkout applies the 2.5% to the goods plus shipping whenever the goods in the parcel exceed EUR 150, and the flat EUR 3 otherwise; the amount is prepaid either way.

   Sources: EU TARIC consultation: measures for goods code 7113110000; Combined Nomenclature 2026, code 7113 11 00, third-country duty (tariffnumber.com, from TARIC).

6. Your Slovak customers' 14-day right of withdrawal

   Under the EU Consumer Rights Directive (2011/83/EU), Article 9, a consumer in Slovakia who buys at a distance may withdraw within 14 days of delivery without giving a reason; goods made to the consumer's specifications or clearly personalised are excluded (Article 16(c)). That right sits between you and your customer: orders at partner price are final sale, so a piece your customer sends back stays in your stock to resell, and a custom or personalised piece is not returnable for a change of mind. A piece that arrives faulty, wrong or damaged in transit is different: report it within the claim window shown in the table above, with photos or a video, and we replace it or credit your account.

   Sources: Directive 2011/83/EU on consumer rights, Article 9 (text as published); Directive 2011/83/EU on consumer rights, Article 16 (exceptions); Your Europe: returning goods bought online, the 14-day cooling-off period.

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