On 18 February 2026, the Regulation to eliminate the customs duty exemption for goods in consignments with an intrinsic value not exceeding €150 was published in the Official Journal and will apply from 1 July 2026.

Part of the wider EU’s Customs Reform, the Regulation removes Chapter V of Title II of Regulation (EC) No 1186/2009, ending the so-called threshold-based relief which had allowed low-value goods sent directly from third countries to enter the Union free of customs duties. The Council underlined that the exemption has been increasingly abused through undervaluation and artificial splitting of consignments, particularly in the context of rapidly growing e-commerce flows.

As a transitional measure, from 1 July 2026 to 1 July 2028 a simplified customs duty of €3 per item will apply to consignments with a total intrinsic value not exceeding €150, where imports are exempt from VAT under the Import One-Stop Shop (IOSS) scheme or where goods are sent in postal consignments. For other operators, the Common Customs Tariff will continue to apply.

The Commission will monitor potential diversion of trade flows from the IOSS scheme and assess by 1 December 2027 whether the new centralised Union IT infrastructure for customs will be operational by 1 July 2028. If necessary, it may propose adjustments or an extension of the transitional regime.