EU to Levy Duties on Low-Value Imports by Tariff Line
From July 1, 2026, the EU will remove the low-value import duty exemption and impose a €3 customs duty per item or tariff line on goods valued below €150.
What are the key facts?
- 1EU low-value import duty exemption removed
- 2€3 charged per item or tariff line under €150
- 3Effective July 1, 2026
What happened?
Amazon has again reminded sellers to monitor EU customs reform. From July 1, 2026, the current duty exemption for low-value imports will be removed. Goods with a shipment value not exceeding €150 will incur a €3 customs duty for each item or tariff line in the customs declaration. The rule covers orders shipped directly from outside the EU to EU consumers through both Fulfillment by Amazon and seller fulfillment. Goods shipped from warehouses within the EU to EU consumers are generally not subject to this import duty. FBM sellers must also choose an Amazon-approved carrier capable of clearing customs using Amazon’s IOSS number and provide accurate ASIN, product value, and tax information. Sellers shipping low-priced goods directly to the EU from China, the United States, Japan, the United Kingdom, and elsewhere will be more affected.
What does this mean for cross-border sellers?
Sellers shipping directly from outside the EU to EU consumers must account from July 1, 2026 for a €3 customs duty per item or tariff line on goods valued below €150. This will pressure margins for low-priced and small, lightweight products. FBM sellers must also confirm that carriers can clear customs using Amazon’s IOSS number and accurately submit ASIN, product value, and tax information.
What should sellers do now?
- 1Filter products currently shipped directly from outside the EU with shipment values not exceeding €150, and calculate the impact of the additional €3 customs duty per declared item or tariff line on unit margins.HS duty estimate
- 2Review the HS codes, product values, and tax information for these products, compile a checklist, and reconcile each item with the carrier’s customs documentation.
- 3Confirm with current FBM carriers whether they are Amazon-approved and can clear customs using Amazon’s IOSS number; place carriers that cannot confirm this on a replacement review list.VAT quick lookup
- 4Compare the costs and margins of shipping directly from outside the EU with shipping from warehouses within the EU, and flag products requiring price, logistics, or stocking-location changes.Procurement List