New €3 customs duty for low-value parcels imported into the EU

From 1 July 2026, low-value parcels imported into the European Union will no longer benefit from customs duty relief. Instead, a fixed customs duty of €3 will apply to goods valued at less than €150 entering the EU, a change that is expected to have a significant impact on cross-border e-commerce and import compliance.

How the new €3 duty will apply

The new €3 duty will be applied to each different item in a consignment according to its tariff heading, meaning that a single parcel containing multiple product types may attract more than one charge. For example, a parcel contains 1 blouse made of silk and 2 blouses made of wool. Due to their different tariff headings, the parcel contains two distinct items and €6 in customs duty should be paid.

The measure will apply to goods entering the EU where non-EU sellers are registered in the EU’s import one-stop shop (IOSS) for VAT.

Importantly, this customs duty is separate from the proposed handling fee that is to be introduced by all EU countries before 1 November 2026.

Interim Measure

This €3 duty is an interim measure and is expected to remain in place until 1 July 2028 but may be extended. It is designed to apply until the full EU customs reform package comes into effect. At that point, the current €150 threshold will be removed entirely and goods below that value will instead be subject to the normal EU customs duty rates for the relevant products.

Implications for Cross-Border e-Commerce Traders

This represents an additional cost for non-EU traders selling into the EU. Traders should review their pricing model for the EU market to ensure profitability and should work with their carriers to ensure tariff headings for parcels entering the EU are declared accurately.

Should you require any assistance in this area, please contact us.