The EU €150 customs change (July 2026): what sellers must do
Updated 2026-07-27
Since 1 July 2026 the EU has removed the €150 customs duty exemption for relevant low-value import consignments. This is a customs duty change, not a VAT change. Use this page for duty, importer and customs-data questions.
Unsure if these rules apply to you?
What's changing: the €150 duty exemption goes away
Under earlier EU rules, consignments worth €150 or less imported to EU consumers were generally exempt from customs duty (though still subject to VAT). Since 2026-07-01, that duty exemption has been removed for relevant low-value import consignments.
In its place, a temporary flat duty of €3 per item applies until 2028-07-01, with scope limits and exceptions. The Commission's Q&A also distinguishes this customs duty from a proposed handling fee, which has a separate status.
Source: European Commission EU Customs Reform page; Council Regulation (EU) 2026/382; European Commission guidance and Q&A on the EUR 3 customs duty.
What's NOT changing: VAT and IOSS stay in their own framework
This reform is about customs duty only. Import VAT already applies to all goods imported into the EU regardless of value. The low-value VAT exemption was removed back in 2021, so there is no new VAT exposure here.
IOSS, the VAT scheme for eligible low-value B2C imports, remains part of the VAT framework. You may need to manage the €3 customs duty alongside VAT, not instead of it.
Source: European Commission VAT One Stop Shop guidance and European Commission customs-duty guidance.
Data requirements to confirm with your broker
Alongside the duty change, low-value imports still need accurate customs data: product description, value, classification support, seller/platform role, and who is responsible for the customs declaration.
If you sell into the EU through Amazon, Temu, TikTok Shop or a DTC store, confirm the required product data with the marketplace operator or customs broker before changing pricing or checkout disclosures.
What this means for you as a seller
If you ship relevant low-value import consignments directly to EU consumers from outside the EU, or your marketplace does on your behalf, expect a small flat duty cost of €3 per item to appear in the landed cost from 2026-07-01. It is separate from VAT charged through IOSS or at the border.
Check who is technically liable for the duty in your setup (you, your carrier, or the marketplace acting as importer) and whether your pricing or checkout already accounts for it.
This is general orientation, not tax or customs advice. Rules and implementation details can vary by carrier and member state, so confirm specifics with a customs professional before changing pricing or documentation.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
Is the €3 amount per parcel, per unit, or per product type?+
Per product type in a consignment. The European Commission's Q&A states the duty applies per item based on tariff classification, not quantity. Its own example: a parcel of five identical T-shirts attracts €3, while a parcel with one T-shirt and one watch attracts €6.
My marketplace checkout did not collect the €3 duty. Who pays it?+
The Commission's Q&A places the duty on the declarant, meaning the seller, the IOSS holder, a special-arrangements user or their indirect representative; the consumer is liable only in residual cases. If checkout did not include it, the duty is still collected on import and can surface as a carrier charge before delivery. Confirm with the marketplace or carrier who acts as declarant for your consignments and whether your pricing reflects the duty.
Does this change VAT or IOSS?+
No. The €3 measure is a customs-duty change. VAT and IOSS remain separate VAT questions.
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