The IOSS one-stop shop is, for the time being, only accessible for flows from a third country to European end customers for a value of less than EUR 150. This is the value of the package. So, if you sell three goods and make a package, it will be the value of the package and not the value of each of the goods. To benefit from IOSS, the value of the three products combined must be less than 150 EUR. As for transportation costs, it depends on how you present your invoice. If the transportation costs are isolated on a separate line, they will not be taken into account for the calculation of the 150 EUR threshold. On the other hand, if the shipping costs are included in the price of the item, they will be taken into account in the calculation of the threshold.