EU to End Duty-Free Treatment for Low-Value Parcels
Amazon says that from July 1, 2026, B2C parcels entering the EU with a value of no more than €150 will be subject to a fixed €3 customs duty per commodity category or tariff line.
What are the key facts?
- 1Low-value duty-free treatment for B2C parcels under €150 ends July 1, 2026
- 2A fixed €3 customs duty applies per commodity category or tariff line for parcels under €150
- 3Goods valued above €150 continue to face ad valorem duties based on their HS codes
- 4The €150 threshold will be fully removed from July 2028
What happened?
Amazon’s cross-border fulfillment guidance shows that EU customs rules for low-value parcels will change. From July 1, 2026, B2C parcels entering the EU with a value of no more than €150 will no longer receive the existing low-value duty exemption. Instead, a fixed €3 customs duty will apply to each commodity category or tariff line declared. Goods valued above €150 will continue to be subject to ad valorem duties based on the product’s HS code. Amazon also notes that an additional EU small-parcel handling fee may be introduced later in 2026. From July 2028, the €150 threshold will be fully removed and all imported goods will move to the standard customs duty system. The change mainly affects sellers shipping directly to EU consumers from non-EU regions such as China, the UK and the US. Using local EU inventory or Amazon MCF for delivery within the EU can generally reduce cross-border import steps, but inventory, storage, VAT and compliance costs still apply.
What does this mean for cross-border sellers?
From July 1, 2026, B2C parcels shipped directly to the EU from non-EU regions and valued at no more than €150 will incur a fixed €3 customs duty per commodity category or tariff line, directly increasing fulfillment costs for low-AOV sellers and sellers shipping multiple SKUs in one parcel. Sellers should also monitor a possible EU small-parcel handling fee later in 2026 and the standard customs duty system that will apply after the €150 threshold is fully removed in July 2028.
What should sellers do now?
- 1For apparel, accessories, home accessories and consumer electronics stores shipping directly to the EU from China, the UK or the US, record each SKU valued below €150 by commodity category or tariff line, estimate duties after July 1, 2026, and produce an SKU cost sheet.HS duty estimate
- 2For stores with a high share of direct EU shipments and an average order value of no more than €150, create a cost comparison of EU local inventory and Amazon MCF fulfillment, including inventory, storage, VAT and compliance costs; complete the proposal and identify applicable SKUs.VAT quick lookup
- 3Review listing prices and margins for low-AOV products and parcels containing multiple SKUs, recalculate them using the €3 fixed duty per item and current fulfillment costs, identify SKUs with insufficient margins, and produce a list for price changes, fulfillment adjustments or suspension of direct shipping.