EU Introduces €3 Customs Duty on Low-Value Imports

EU 27 MEMBER COUNTRIES

The EU 27 Countries includes:
Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Austria, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden.

A Major Change for Cross-Border E-Commerce

The European Union Member Countries (EU-27) have announced a significant change to its customs framework for low-value imports. Beginning 1 July 2026, a temporary €3 customs duty per unique category of item will apply to eligible low-value consignments imported into the EU-27 from non-EU-27 countries. This measure will remain in place until 1 July 2028, when the EU's broader customs reform and Customs Data Hub are expected to become fully operational.

The change marks the end of the long-standing customs duty exemption that previously applied to many low-value imports and represents another step in the EU-27's efforts to modernize customs controls, improve compliance, and address the rapid growth of cross-border e-commerce.

This addtional charges are duty on the shipment, and not covered under the IOSS where it handles the Value-Added Tax (VAT) for low value shipment.

What Is Changing?

Under the new rules, goods imported into the EU-27 with a value of up to €150 will subject to a fixed customs duty of €3 per unique category of item.

The temporary measure applies primarily to distance sales and e-commerce transactions involving consumers within the EU-27. It is designed as a simplified customs solution during the transition period before the implementation of the EU-27 Customs Data Hub.

Importantly, this €3 charge is a customs duty, not a VAT charge. E-Merchants should distinguish between customs obligations and existing VAT requirements, which continue to apply under the relevant VAT schemes (IOSS).

The €3 duty applies to:

  • Goods imported from outside the EU-27
  • Consignments with an intrinsic value of up to €150

Should you wish to review additional information, please refer to below official information from the European Commission:-

Guidance of Temporary Flat Duty for Lowe Value Imports to EU Member Countries