The EU €150 customs change (July 2026): what sellers must do
Updated 2026-06-26
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 — if you sell to EU consumers from outside the EU, here's what actually moves and what stays under the existing VAT framework.
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. If the broader EU customs data-hub rollout is not ready, the temporary measure can be reviewed or extended.
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 — that low-value VAT exemption was removed back in 2021, so there's no new VAT exposure here.
IOSS (the scheme that lets you charge VAT at checkout for parcels ≤€150 instead of having it collected at the border) remains part of the existing VAT framework. You'll be managing 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 (€3/item) to appear in the landed cost from 2026-07-01 — separate from any VAT already being charged via 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.