The European Union is introducing a major customs change that will affect e-commerce sellers, online marketplaces, importers, and businesses shipping low-value goods into the EU.
From 1 July 2026, the existing customs duty exemption for imported consignments valued at EUR 150 or less will be removed. In its place, the EU will introduce a temporary flat customs duty of EUR 3 for low-value imports.
This change is part of the EU’s wider customs reform and is expected to remain in place until 1 July 2028, pending the introduction of the future EU Customs Data Hub.
What Is Changing?
For many years, goods imported into the EU with an intrinsic value of up to EUR 150 were exempt from customs duties.
Under the new rules, this exemption will be abolished. Low-value imported goods will instead be subject to a EUR 3 customs duty per consignment.
This means that even small-value e-commerce shipments entering the EU may carry an additional customs cost.
Who Will Be Affected?
The new EUR 3 customs duty is expected to affect distance sales of imported goods where:
- Goods are shipped from outside the EU
- The customer is located in the EU
- The supplier or marketplace arranges the transport
- The goods are sold to consumers or other non-taxable persons
- The shipment value does not exceed EUR 150
This is especially relevant for high-volume e-commerce sellers, online retailers, marketplaces, logistics providers, and businesses using cross-border fulfilment models.
Does IOSS Remove the New Duty?
No. Businesses using the Import One Stop Shop, or IOSS, should note that IOSS only simplifies VAT collection on eligible low-value imports.
It does not remove the new EUR 3 customs duty. Even if VAT is collected at checkout through IOSS, qualifying shipments may still be subject to the additional customs charge.
Why This Matters for E-Commerce Businesses
Although EUR 3 may appear small, the impact can be significant for businesses handling large volumes of low-value shipments.
Companies may need to decide whether to absorb the additional cost, charge it separately to customers, or include it in product pricing. This could affect pricing strategy, margins, customer experience, and checkout transparency.
Businesses should also review customs clearance processes, returns handling, product data, and import procedures ahead of the 2026 implementation date.
Key Takeaway
The EU’s new EUR 3 customs duty on low-value imports signals a major shift in how e-commerce shipments are treated at the border.
For sellers, marketplaces, and importers shipping goods into the EU, preparation should begin early. The change may affect product pricing, customs declarations, customer charges, returns, and overall compliance workflows.
At Safari Star | Global Business Services we help businesses navigate VAT, IOSS, customs compliance, and cross-border e-commerce obligations across Europe and beyond. If your business imports low-value goods into the EU, our team can help you review the potential impact and prepare your compliance strategy.
Contact Safari Star today to stay ahead of EU VAT and customs changes.