EU removes €150 customs duty exemption for e-commerce imports
The European Union has introduced one of the most significant changes to low-value e-commerce imports in recent years.
From 1 July 2026, goods imported into the EU in consignments valued at up to €150 are no longer exempt from customs duty. Instead, a temporary €3 customs duty now applies based on the different tariff classifications contained in each consignment.
The change affects cross-border e-commerce shipments entering the EU from non-EU countries and applies regardless of whether VAT is handled through IOSS, Special Arrangements or the standard VAT process.
How the €3 duty works
The duty is not simply charged once per parcel. It is calculated based on the different categories of goods in the shipment, determined through their customs tariff classification.
For example:
- Five identical T-shirts: €3
- One T-shirt and one watch: €6
- Three different product categories: €9
This makes accurate product data and customs classification increasingly important for high-volume e-commerce operators.
A major change for cross-border e-commerce
The previous €150 duty exemption allowed billions of low-value goods to enter the EU without customs duty. According to the European Commission, almost 5.9 billion low-value items were shipped directly from third countries to EU consumers during 2025.
The new rules form part of the wider EU Customs Reform, which aims to modernise customs processing, increase product traceability and create greater responsibility for platforms and sellers importing goods into the European market.
More changes are coming
The €3 duty is an interim measure and is currently expected to remain in place until 1 July 2028, when the EU Customs Data Hub is planned to become operational.
Additional requirements are also approaching. From 1 November 2026, Product Identifiers will become mandatory for affected e-commerce imports, increasing the amount of structured product data required during the customs process.
The EU has also agreed on the introduction of a separate handling fee for low-value e-commerce consignments. The final amount and implementation details are still being determined.
Customs data becomes commercially important
For high-volume e-commerce, customs classification is no longer only a compliance requirement. The number and accuracy of tariff classifications can now directly influence the customs cost of an individual consignment.
For operators processing millions of parcels, structured product data, accurate HS classification and efficient customs processes will therefore become increasingly important as the new EU customs framework develops.