What’s changing in EU customs duty?

Until now, goods imported in a shipment with an intrinsic value not exceeding €150 could enter the EU without paying import duty under what is known as “de minimis”, an exemption from duty being applied.

€3 customs duty for low value shipments effective July 1, 2026

From July 1, 2026, this exemption ends. For goods imported in a shipment with an intrinsic value not exceeding €150, a €3 customs duty will be applied per each line of the customs import declaration (which can contain one or more items, depending on the tariff classification).  

EU handling fee

Separately, the European Commission has also proposed a new EU-wide handling fee on low-value goods, expected to be introduced by November 1, 2026.  We will share updates as soon as more information becomes available.

Exceptions

For B2B VAT registered recipients, standard duty rates will be applied.   

For free trade agreement shipments not sold under the IOSS scheme, duty relief can be applied.  (However, for free trade agreement shipments sold under the IOSS – Import One Stop Shop scheme, the €3 customs duty will be applied per line of the declaration.)