End of the €150 customs duty exemption: a new flat €3 duty from 1 July 2026
Published on :
12/06/2026
12
June
Jun
06
2026
The European Commission has just published detailed guidance on a new temporary customs duty that will fundamentally change the treatment of low‑value e‑commerce imports into the EU.
From 1 July 2026, the long‑standing customs duty exemption for consignments up to €150 will be abolished.
This “de minimis” relief, originally designed to avoid disproportionate administrative burdens, is now considered obsolete in a fully digital customs environment and has been formally removed by Council Regulation (EU) 2026/382.
In its place, the EU will apply a temporary flat customs duty of €3 per item for distance sales of imported goods in consignments with an intrinsic value not exceeding €150, regardless of the VAT scheme used (IOSS, Special Arrangements or standard VAT).
This flat duty will apply from 1 July 2026 until 1 July 2028, after which normal tariff rates will apply once the EU Customs Data Hub for e‑commerce is operational, subject to possible extension if the Hub is delayed.
The €3 duty is charged “per item”, not per parcel, and is linked to tariff classification lines in the customs declaration: each declaration line corresponding to one “item” (same HS/TARIC code and description) will normally trigger one €3 charge, irrespective of the number of physical pieces under that line.
The primary debtor of this duty is the declarant, not the consumer:
- First in line is the IOSS holder or its indirect representative, where IOSS is used.
- If no IOSS, the user of the Special Arrangements (or its indirect representative) acts as declarant.
- If neither applies, the indirect representative of the importer (often the carrier or customs agent) becomes the debtor.
- Only in very residual cases, in Member States offering a free web‑based declaration system for citizens, can the consumer be the declarant and thus the person liable.
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