Did you know that from 1 July 2026 the customs duty exemption for low value consignments will be abolished?

The European Union is abolishing the exemption from customs duty for consignments whose value does not exceed EUR 150 and is introducing a temporary fixed customs duty, which is linked to the number of categories of goods in the consignment, not to the number of consignments.

How do the rules work today?

Until 30 June 2026, for goods sent directly from a third country to a recipient in the EU in consignments with a total intrinsic value not exceeding EUR 150, the following applies:

• Exemption from customs duty: consignments valued up to EUR 150 are exempt from customs duty,
• VAT: since 1 July 2021, VAT has been charged on every import of goods, regardless of value (the VAT exemption on imports for consignments not exceeding EUR 22 was abolished).

The existing setup has long supported a significant inflow of small consignments from third countries and has created unequal competitive conditions between foreign e‑shops and EU‑based sellers.

What will change from 1 July 2026?

Council Regulation (EU) 2026/382 introduces new rules for low‑value consignments from third countries, under which, from 1 July 2026:

• the exemption from customs duty for consignments valued up to EUR 150 will be abolished,
• a temporary fixed customs duty will be introduced.

Once the EU Customs Data Hub, planned as part of a major reform of the EU customs system, is launched, standard customs duties are to apply to all goods entering EU territory. The system is expected to start operating in mid‑2028.

For the period during which a centralised EU‑level IT infrastructure for the management and collection of import duties on distance‑sales consignments is not yet fully operational, a fixed customs duty will apply.

Between 1 July 2026 and 1 July 2028, a fixed customs duty of EUR 3 will be charged for each tariff item in a small consignment of up to EUR 150 imported into the EU. This period may be extended if necessary.

The fixed customs duty will primarily apply if the foreign seller is registered in the IOSS (Import One‑Stop Shop) system for VAT purposes, as well as to goods in postal consignments under a specific EU legal act.

The duty is not applied to the consignment as a whole; it is calculated according to the individual categories of goods in the consignment (based on their classification in the customs tariff).

In practice, this means that for a parcel containing several different types of goods, the fixed duty will be charged for each individual category, while for several units of the same product it will be applied only once.

Example for consignments valued up to EUR 150

Different goods in one parcel

If the parcel contains, for example:

• 2 cotton T‑shirts
• 1 leather handbag
• 1 plastic mobile‑phone case

i.e. three different items under the customs tariff, a fixed duty of 3 × EUR 3, i.e. EUR 9, should be charged, even though this is just one consignment.

Identical goods in one parcel

If the parcel contains, for example, 3 identical T‑shirts (with the same customs classification), the fixed duty of EUR 3 is applied only once.

A handling fee will also be added

As part of a broader customs reform, the introduction of a new handling fee for small consignments made via distance selling is also being prepared. The aim is to cover the rising costs of controlling the ever‑increasing number of low‑value consignments arriving in the EU in the context of e‑commerce. This is a separate measure, distinct from the fixed customs duty.

The fee will be paid by the entity responsible for paying the other import‑related charges in connection with the given consignment. Its amount will be set by a delegated act of the European Commission and is to be reviewed every two years.

EU Member States must start applying it no later than 1 November 2026.

The entities concerned should reassess their business models, logistics procedures and related technical processes in good time. For businesses in the European Union, the new rules represent a step towards fairer competition on the market. Ordinary consumers, however, must prepare for the fact that cheap purchases from third countries may no longer be as advantageous as they have been so far.