EU to Impose a €3 Customs Duty on Low-Value Parcels
From July 1, 2026, the EU will end the customs-duty exemption for e-commerce parcels valued below €150 and apply a temporary €3 duty per tariff category during the transition period.
What are the key facts?
- 1Customs-duty exemption for low-value e-commerce parcels below €150 will end
- 2Temporary €3 duty per goods tariff classification during the transition period
- 3Temporary duty expected to continue until July 1, 2028
- 4Multiple items under the same tariff classification generally count as one item
- 5Change affects non-EU sellers, platforms, IOSS operators, and customs service providers
What happened?
The EU’s customs-duty rules for low-value parcels will change. From July 1, 2026, low-value e-commerce parcels with an import value of no more than €150 will no longer qualify for the existing customs-duty exemption. During the transition period, the parcels will be subject to a temporary €3 duty per goods tariff classification, with the arrangement expected to continue until July 1, 2028. For billing purposes, multiple items under the same tariff classification will generally be counted as one item; goods under different tariff classifications may be charged separately. The change affects non-EU sellers shipping goods directly to EU consumers, as well as platforms, IOSS operators, and customs service providers. The information is sourced from the European Commission and EU regulatory explanations.
What does this mean for cross-border sellers?
From July 1, 2026, parcels shipped directly to EU consumers with an import value of no more than €150 will no longer receive a customs-duty exemption. During the transition period, a temporary €3 duty will apply per goods tariff classification. Sellers should recheck tariff classifications, parcel composition, and billing rules across platform and customs processes to avoid underestimating costs or creating discrepancies in declarations.
What should sellers do now?
- 1This week, identify all listings shipped directly to EU consumers with an import value of no more than €150, record the goods tariff classification and declaration details for each item, create a store-level list, and ensure every product has a classification record.HS duty estimate
- 2Review the tariff classifications of items packed in the same parcel by store and category, simulate the temporary €3 duty for same-category and different-category combinations, and prepare a shipping-cost and landed-price adjustment table for pricing and settlement.
- 3Confirm with the platform, IOSS operator, and customs service provider the declaration, billing, and settlement rules effective July 1, 2026; verify that tariff classifications are correctly transmitted for orders below €150 and retain written confirmation.VAT quick lookup