EU to Remove Import Duty Exemption for Low-Value Goods
From July 1, 2026, the EU will impose a €3 duty per item or tariff line on goods shipped directly from outside the EU to consumers, with a consignment value of no more than €150.
What are the key facts?
- 1EU to remove the low-value import duty exemption from July 1, 2026
- 2€3 duty per item or tariff line for goods shipped from outside the EU with a value of no more than €150
- 3Goods stored and shipped from within the EU are not subject to this import duty
- 4FBM sellers must use approved carriers and correctly use the IOSS number for customs clearance
What happened?
Amazon’s explanation of EU customs rules states that, from July 1, 2026, the EU will remove the existing import duty exemption for low-value goods. Goods shipped directly from outside the EU to EU consumers with a consignment value of no more than €150 will incur a €3 duty for each item or tariff line declared. The rule covers both Amazon FBA shipments to EU consumers and seller-fulfilled FBM orders, but does not apply to goods already stored and shipped from within the EU. Costs may increase for China-to-EU direct shipping, Southeast Asia-to-EU direct shipping, independent-site small parcels, and Amazon FBM sellers. IOSS and carrier data requirements will also become stricter. Splitting parcels may increase the number of tariff lines in customs declarations. Amazon requires FBM sellers to use approved carriers and ensure that carriers correctly use the IOSS number for customs clearance.
What does this mean for cross-border sellers?
From July 1, 2026, goods shipped directly from outside the EU with a consignment value of no more than €150 will incur a €3 duty per item or tariff line, potentially raising fulfillment costs for low-priced direct-shipping and FBM orders. Goods stored and shipped from within the EU are not subject to this import duty. Sellers should ensure that approved carriers correctly use IOSS and avoid unnecessary parcel splitting.
What should sellers do now?
- 1This week, review every SKU in EU direct-shipping and FBM stores with a consignment value of no more than €150 using a duty estimator, include the €3 duty per item or tariff line, and export a list of affected SKUs and costs.HS duty estimate
- 2Check carrier configurations for EU direct shipping, independent-site small parcels, and FBM orders. Confirm that all carriers are approved and can correctly use IOSS, then complete a carrier, IOSS, and customs-data reconciliation sheet.
- 3Recalculate profitability for low-priced EU listings by item, tariff line, and parcel-splitting method. Compare shipping from outside the EU with storage and fulfillment within the EU, and prepare a cost and fulfillment-route comparison for each SKU.Profit calculator