If you ship low-value goods from the US, UK, or other non-EU countries to customers in Europe, EU customs rules have been updated. The current €150 customs duty exemption for eligible low-value B2C imports was canceled on July 1, 2026. A temporary customs duty of €3 now applies to shipments that are eligible for the duty free status for shipments under €150 per customs declaration line.
Import VAT is not removed, it is still payable separately. Businesses must also be ready for the more specific customs data requirements that take effect on November 1, 2026, such as Product Identifiers for various product types. These adjustments may impact shipping fees, customs clearance, product information, or the price that customers pay. We'll explain the meaning of the new EU de minimis rules, when each change takes effect, and what businesses and shoppers should know before sending low-value shipments into the EU.
EU de minimis removal refers to the termination of the previous customs duty exemption for goods received for B2C transactions with a value of €150 or less. Eligible shipments will be subject to a temporary customs duty of €3 per customs declaration line since 1 July 2026.
This is an additional charge to VAT. All imports will be subject to import VAT under EU rules, with the addition of customs duty for qualifying low-value imports. The modification applies to shipments coming into the EU from third countries and is part of a broader initiative to modernize customs processes and border control of cross-border e-commerce shipments.
The Customs duty exemption for €150 ended on July 1st, 2026. From this date, all B2C shipments worth €150 or less were subject to the temporary customs duty rate of €3.
There's also November 1, 2026, when more Product Identifier requirements will impact e-commerce shipments. The temporary €3 duty will stay in place until 1 July 2028, when customs tariff rates will return to their normal rates.
This charge is based on each customs declaration line, not just at €3 per parcel. A declaration line is typically used to identify a product that is classified as a different kind of product. Thus, there may be more than one customs charge attached to a shipment of products that come in various classifications. If there are multiple types of products in the shipment, which require multiple declaration lines, the total temporary duty may exceed €3.
The number of lines varies depending on the classification of goods for customs purposes. The temporary € 3 rate is for certain low-value B2C deliveries. Low-value B2B imports are treated differently for customs duty and are still subject to the normal customs duty rules within the EU.
The old €150 threshold is not the only one that is affected by the EU changes. They also add extra customs information requirements and can add to the landed cost of low-value international shipments.
Until July 1, 2026, many goods worth up to €150 could be imported to the EU without customs duty, but were subject to VAT. That duty relief is no longer to be granted for eligible imports of B2C supplies. As a result, businesses shipping low-value products to the EU will have to factor in the new customs duty when determining shipping and landed costs.
The temporary customs duty of €3 will now apply to qualifying B2C deliveries of goods valued at €150 or less. The charge is calculated on the lines of a customs declaration, meaning that several differently classified products in a shipment could pay several €3 charges. Accurate product classification and customs data become even more important.
The new customs duty is not in place to replace import VAT. The VAT reforms of 2021 introduced VAT on commercial goods brought into the EU. Therefore, the total import cost needs to consider the VAT as well as any customs duty that may apply.
Businesses will have to submit Product Identifiers for various product categories in eCommerce shipments from November 1, 2026. Required product data will include a merchant Product Identifier and a manufacturer-related identifier. Businesses should review product catalogues and make sure that the necessary information is accessible before products are sent.
Correct goods description, HS codes, declared value, and commercial or invoice pro forma information can help to minimize customs issues. Using general terms like “parts” or “samples” might not be specific enough for customs clearance. Product and customs information must be uniform throughout the e-commerce, fulfilment, and shipping processes within a business.
There is also a possibility of additional customs handling fees coming in later in 2026 due to the EU's broader customs alterations. Specific destination requirements and the quantity of application should be verified based on the current regulations. This will result in a final import price exceeding just the temporary €3 customs duty and VAT.
For businesses in the UK sending to EU customers, it's important to check their customs and fulfilment processes before sending any more low-value packages.
Verify all products are described correctly, have the correct HS Code, Value, and Product Identifiers. Maintaining accurate and current information may provide for more consistent customs declarations.
Look through your product catalogue and find out the Product Identifiers for each product. Make sure your ecommerce, marketplace, ERP, and shipping systems have the ability to store and pass on the information you need.
The new customs duty may lead to higher overall costs for low-value orders. To calculate landed cost, review product prices, shipping costs, VAT, customs duty, and other potential clearance fees.
It is up to the business to determine if the import charges will be paid by the customer at the time of shipment or if the seller will be prepared to cover these charges as part of the shipping arrangement. When adding up the costs, make sure that the customer understands the full price before ordering.
For businesses that are registered for Import One Stop Shop (IOSS), it is advisable that they check their registration and customs processes. VAT and customs are two different types of duties, and it is important that businesses keep their VAT information and customs declarations current.
There may be further planning requirements to consider with returns as well. Rather than a duty being automatically refunded on return of a product to a customer, this may be denied when the goods are returned from the seller's country.
For businesses that sell fashion, electronics, and other goods that are frequently returned, they should look at how these new import costs will impact the return process.
| Date | What Happens |
|---|---|
| July 1, 2026 | The €150 customs duty exemption for qualifying B2C imports ends and is replaced by a temporary flat €3 customs duty per item. |
| November 1, 2026 | Additional Product Identifier requirements take effect for applicable e-commerce shipments. |
| July 1, 2028 | The temporary €3 duty expires, and normal customs duty rates apply to all goods regardless of value. |
The EU de minimis removal modifies the procedure for imports below the de minimis threshold at the border. The temporary customs duty for qualifying B2C shipments, valued at €150 or less, will be €3 per declaration line, in addition to the separate application of VAT, from July 1, 2026. More detailed requirements for the Product Identifiers will also be published from November 1, 2026.
Businesses need to analyze customs data, make sure product information is correct, accurately include landed costs, audit the IOSS processes, and communicate import charges to customers. Having this information ready could help minimize delays and avoid additional charges when the EU's broader customs reform moves forward.
Per declaration line applies when the €3 charge is linked to each declaration line and not to the whole parcel automatically. Hence, there may be more than one €3 charge for different products or classifications within the same shipment.
Yes, there may be extra national or carrier handling charges according to the destination country clearance conditions. These costs are in addition to the EU-level temporary customs duty and VAT.
All members of Ship7 that ship to destinations in the EU should consider the possible impact of the new customs regime on their shipments if they are shipping low-value goods. When estimating the overall shipping price, it is important to consider the customs duty, VAT, and other charges that may be required at the destination.
The changes come as part of a broader customs reform designed to manage the volume of cross-border e-commerce, customs framework, enforcement, and consistency of customs treatment.
Yes. Removal of exemption from customs duty does not eliminate import VAT. The new temporary customs duty will not replace VAT, and VAT will continue to apply to eligible imports.
The EU-wide temporary duty is applied under the uniform EU framework, but may be different in some countries due to additional customs, postal, or carrier handling fees. That could mean that the final amount varies from country to country.
No. The change is in effect for imports into the EU from outside the EU, regardless of the shipping or forwarding company. The EU customs rules are not dependent on who the shipping provider is.
First, review your product descriptions, HS codes, declared values, Product Identifiers, invoices, and IOSS information (where applicable). Additionally, you need to consider landed costs and check how duties and taxes will be managed prior to export to customers in the EU.
Both of the above are not entirely true. The duty on temporary imports is a temporary duty on each line on a customs declaration. This means that one or more €3 taxes may apply to the same parcel, depending on the products contained in the parcel.
The EU is removing the exemption due to the increasing volume of international e-commerce and low-value parcels. The changes aim to enhance compliance, boost oversight, and provide more uniform treatment of imports.
The main impact of the changes is for any business outside the EU selling low-value products to consumers in EU countries. They apply to all 27 EU member states and can also lead to further import costs on previously duty-free shipments.
The temporary €3 customs duty can have a more significant effect on lower priced goods and is now applicable to low-value shipments. The final landed cost may also include VAT and potentially customs and carrier charges, which should be calculated by businesses when determining the landed cost of each order delivered to the EU.
.png)
