SUMMARY :

• From 1 July 2026, the EU will apply a temporary €3 customs duty on low-value e-commerce imports up to €150, replacing the current duty exemption. The Commission has now published guidance explaining how the system should work in practice.

More details :

From 1 July 2026, the EU will introduce a temporary customs duty of €3 per item on consignments with an intrinsic value of up to €150 imported from outside the EU. This measure replaces the current customs duty exemption for low-value consignments, which will be abolished as of 30 June 2026. The €3 flat duty is expected to apply until 1 July 2028, after which normal customs duties will apply depending on the product concerned.

In anticipation of the entry into force of the new flat fee, the Commission has just published the attached guidance document that provides clarifications and concrete examples on how the new system operates.

What goods are affected?

• All goods in consignments up to €150 sold in distance sales (e.g. e-commerce to consumers), regardless of VAT scheme (IOSS, Special Arrangements, or standard VAT).
• Excluding goods benefiting from preferential trade agreements or Customs Union measures, as long as the VAT has not been collected using IOSS and they are declared in H1.

How is the €3 customs duty calculated?

• The duty applies per item in a consignment, based on tariff classification (not quantity). Illustrative example showcasing how it will work in practice:

Example Package (Consignment)

Customs Duty Applied

5 T-shirts

€3 (1 item)

1 T-shirt + 1 watch

€6 (2 items)

Who is responsible for paying the duty?

• The declarant of the good, i.e. seller or importer of the good (IOSS holder, special arrangements user, or their indirect representative, indirect representative of the importer).
• Only in very residual cases: the consumer (for Member States that offer a free web-based declaration system for citizens).

Please note that as part of the Customs reform, two separate measures are often confused:

• €3 temporary customs duty (from 1 July 2026): is a fixed duty applied per item (not per parcel) for consignments with a value up to €150. It will apply until 1 July 2028, when the EU Customs Data Hub for e-commerce will be operational.
• Proposed Union handling fee (amount and date of application in autumn 2026 to be determined): is a fee and not a customs duty. It aims to cover customs processing costs.

Although guidance documents are not legally binding, they are often influential in practice, as they set out the authority’s reading of the rules and provide a reference point for consistent application by regulators and stakeholders.

Members are encouraged to share any questions or practical issues that are not yet addressed in the guidance; as the document is intended to evolve over time, FESI would be pleased to collect this input and transmit it anonymously to DG TAXUD for consideration in future updates.

For more information, please see the Commission’s webpage.