EU €150 Import Duty Exemption Removed: The New €3 Charge
Quick answer
As of 1 July 2026, the European Union has removed the long-standing customs-duty exemption for commercial consignments valued at €150 or less. In its place, a temporary flat duty — set at €3 per item — applies to low-value imports during a transitional period expected to run until 1 July 2028, when the EU Customs Data Hub will calculate duties based on each product’s normal classification.[1][2] A separate e-commerce handling fee is due from November 2026.[1:1] Every low-value parcel now needs a proper customs declaration, so importers must supply accurate HS codes, country of origin, customs value and an EORI number.
DAsk the AI Customs Broker — free, no sign-up to try.Key takeaways
- The €150 duty-free threshold for low-value consignments is gone from 1 July 2026 — the first measure delivered from the EU’s 2023 Customs Reform.[1:2]
- A temporary €3-per-item flat duty replaces it during the interim period, until mid-2028.[2:1]
- A separate e-commerce handling fee (reported at around €2 per declaration line) is due from November 2026, on top of the duty.[1:3]
- This is a customs-duty change. Import VAT on low-value goods was already introduced in July 2021, so VAT is not new here.
- Roughly 4.6 billion parcels under €150 entered the EU in 2024 — the volume that overwhelmed customs and undercut EU sellers.
- Every consignment now needs a customs declaration with accurate HS classification, origin, value and EORI — poor data means delays, penalties or blocked clearance.
- The €3 duty is transitional: from mid-2028 the EU Customs Data Hub applies normal, product-specific duty rates.[1:4]
What changed on 1 July 2026
Until now, consignments of “negligible value” — commercial goods worth €150 or less — could enter the EU free of customs duty under the Union’s system of duty reliefs.[3] That exemption is what let ultra-low-cost platforms ship billions of individual parcels into the single market without paying duty, while EU-based retailers paid duty on the same goods.
From 1 July 2026, that exemption no longer applies. Low-value consignments are now subject to customs duty like any other import.[1:5] Because calculating the correct product-by-product duty on billions of tiny parcels is not yet feasible, the Commission introduced a simple, temporary solution: a flat duty of €3 per item for the interim period.[2:2]
The temporary €3 duty — and what comes after
The €3 flat charge is explicitly a bridge measure. It applies until around mid-2028, when the EU Customs Data Hub — the centralised IT backbone of the customs reform — goes live for e-commerce and can calculate duties based on each item’s actual tariff classification.[1:6] At that point the flat €3 gives way to normal customs duties that vary by product.
Importers should therefore treat €3 as a planning floor, not a permanent rate: for many product categories, the eventual classification-based duty will be higher than €3.
A second charge: the e-commerce handling fee
Separately, EU member states mandated an e-commerce handling fee from November 2026 to help customs authorities cover the cost of processing this parcel volume.[1:7] Reported at around €2 per customs declaration line, it stacks on top of the €3 duty — so a low-value consignment can attract both the flat duty and the handling fee.
Why the EU did this
The change is less about the price of goods and more about a level playing field and control:
- Volume: roughly 4.6 billion sub-€150 parcels in 2024 — a flood customs systems were never designed to screen.[1:8]
- Fairness: EU retailers paid duty while non-EU platforms shipping the same goods did not.
- Compliance and safety: high parcel volumes made it hard to enforce product-safety, origin and customs rules.
What importers must do now
With every low-value consignment now dutiable and declarable, data quality is the difference between smooth clearance and costly delays:
- Classify correctly — a valid HS/commodity code for every product.
- Declare the true customs value — under-declaring to stay “under €150” no longer avoids duty and is a compliance risk.
- State the country of origin accurately.
- Have an EORI number — the identifier customs uses for the importer or declarant.
- File a customs declaration for each consignment (or work with an intermediary or platform that does).
- Budget for the new charges — the €3 duty now, the handling fee from November, and product-specific duties from 2028.
For businesses importing many low-value parcels, the operational lift is real: accurate, per-parcel customs data at scale. This is exactly the kind of classification, valuation and clearance work an AI customs broker automates.
FAQ
When did the EU €150 customs exemption end? The duty-free threshold for low-value consignments was removed as of 1 July 2026.[1:9]
How much duty do low-value imports pay now? A temporary flat duty of €3 per item applies during the transitional period, expected to last until mid-2028.[2:3]
Is there another fee on top of the duty? Yes — a separate e-commerce handling fee applies from November 2026, reported at around €2 per declaration line.[1:10]
Does this change import VAT? No. Import VAT on low-value goods has applied since July 2021; this reform concerns customs duty, which is separate.
How long will the €3 duty last? It is transitional — until roughly mid-2028, when the EU Customs Data Hub applies normal, product-specific duty rates.[1:11]
This article provides general information on the EU’s low-value import reforms and is not legal advice. Rules and figures may be amended; verify the current position with the European Commission’s Taxation and Customs Union and the consolidated legal texts on EUR-Lex, or consult your national customs authority.
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