The Import One-Stop-Shop scheme is only for consignments valued at 150 euros or less 130 or equivalent in the consumer's country)
Therefore, if a marketplace or online seller receives several orders from a customer which total more than the maximum 150-euro amount (and are dispatched in the same order), IOSS will not apply. IOSS covers the total cost of consignments, rather than individual items.
Please note: IOSS does not cover items that are subject to excise duties such as tobacco.