EU to End Customs Duty Exemption for Low-Value Imports
From July 1, 2026, the EU will impose a €3 customs duty per tariff line on low-value import shipments worth no more than €150.
What are the key facts?
- 1EU to end the customs duty exemption for low-value import shipments under €150
- 2New rules take effect on July 1, 2026
- 3€3 customs duty per tariff line
- 4Applies to FBA and FBM orders shipped directly from outside the EU to EU consumers
- 5Shipments from EU warehouses are not subject to this import duty
- 6Relevant FBM sellers must use approved carriers and correctly provide IOSS numbers and ASIN information
What happened?
An Amazon seller announcement indicates that the EU will change customs duty requirements for low-value import shipments from July 1, 2026. For FBA and FBM orders worth no more than €150 that are shipped directly from outside the EU to EU consumers, the existing customs duty exemption will be removed, and a €3 customs duty will be charged for each tariff line in the customs declaration. If an order contains multiple products, multipacks, or products with multiple tariff codes in the same package, the actual customs duty may exceed €3 per item. Goods already stored in the EU and then shipped to consumers from an EU warehouse will not be subject to this import duty, although other taxes and compliance obligations may still apply. Amazon also requires relevant FBM sellers to use approved carriers and correctly provide IOSS numbers and ASIN information. The policy change will affect Chinese sellers of low-priced, small and lightweight products and sellers with frequent order splitting. Sellers need to recalculate end prices, margins, VAT, and logistics plans.
What does this mean for cross-border sellers?
From July 1, 2026, FBA and FBM shipments worth no more than €150 that are sent directly from outside the EU to EU consumers will incur an additional €3 customs duty per tariff line. Cost pressure will rise notably for low-priced, small and lightweight products and multi-product orders. Sellers must distinguish EU-warehouse fulfillment from direct cross-border shipping and verify that FBM carriers, IOSS numbers, and ASIN information meet requirements.
What should sellers do now?
- 1This week, use a duty-estimation tool to review EU-bound low-priced, small and lightweight products and multi-product orders, include the €3 cost for each tariff line, and create a cost list for individual products and multipacks.HS duty estimate
- 2This week, recalculate end prices and margins for FBA and FBM listings shipped directly from outside the EU to EU consumers, focusing on products worth no more than €150, and produce a decision table covering price changes, retention, or transfer to EU-warehouse fulfillment.Profit calculator
- 3This week, check approved carriers, IOSS numbers, and ASIN information for EU FBM orders by store, and create verification records by store and listing so that each item has documented carrier and declaration checks.VAT quick lookup