EUR 3 temporary customs duty. From 1 July 2026 the EU removed the duty exemption for consignments up to EUR 150 and replaced it with a flat EUR 3 per item, counted per tariff line rather than per parcel. It runs until 1 July 2028. Five identical T-shirts are one line and cost EUR 3; a T-shirt and a watch are two lines and cost EUR 6.
EUR 2 Union handling fee. From 1 November 2026 a fee of EUR 2 per item is added on the same per-line basis. It is a fee, not a duty, and unlike the duty it has no value threshold: it applies above EUR 150 too.
Above EUR 150 of goods value the flat duty stops applying and the normal tariff for that product applies instead, which for clothing and footwear is materially higher. The calculator flags that case rather than guessing a percentage for you.
Import VAT is charged on the goods value plus freight plus duty. In Spain the standard rate is 21%. It applies regardless of value; the old EUR 22 VAT threshold disappeared in July 2021.