Low-value parcels: the end of the €150 relief and the €3 customs duty
Updated Sep 23, 2026
Until 30 June 2026, consignments with an intrinsic value of up to €150 entered the European Union free of customs duty. That relief is gone: since 1 July 2026, a flat €3 duty applies to each item in parcels bought online from outside the EU. Here is how it is calculated, who pays it and what else changes before 2028.
What changed on 1 July 2026
Council Regulation (EU) 2026/382 removed the customs duty relief for low-value consignments sold at a distance. In its place, a fixed duty of €3 applies per item, whatever the product: clothing, toys, electronics or accessories.
The duty is temporary: it applies until 1 July 2028. Normal tariff duties, which depend on the type of product, will then take over.
How the €3 duty is calculated
- It covers consignments with an intrinsic value of up to €150; above that, normal duties apply, as before
- It is due per item, meaning per declaration line grouping goods with the same tariff classification
- Five identical T-shirts are one item: €3 of duty
- A T-shirt and a watch are two items: €6 of duty
- It applies whatever the VAT scheme (IOSS, special arrangements or import VAT) and the declaration type (H1, H6 or H7)
Who pays the duty?
The duty is owed by the declarant: the seller or online platform, or their customs representative. Consumers pay it directly only in exceptional cases; in practice, the cost usually ends up in the sale price or shipping fees.
Platforms and sellers based outside the Union are responsible for the formalities and duty payments for the goods they sell into it. Non-compliance can lead to fines and the loss of certain customs facilitations.
What does not change
- VAT is still due from the first euro, at the rate of the destination country, as since 2021; with IOSS, it is collected at the time of sale
- Excise goods (alcohol, tobacco) remain excluded from the simplified H7 declaration
- A consignment is the goods sent to one consignee: orders from different customers go on separate declarations
- Above €150, a full import declaration is still required
What comes next
- By 1 November 2026: an EU handling fee on small parcels, whose amount the Commission is to set in a delegated act
- 1 November 2026: product identifiers become mandatory for each item sold at a distance (optional since 1 July 2026)
- 1 July 2028: end of the €3 flat duty and application of normal tariff duties
Frequently asked questions
Does the €3 duty apply per parcel?
No, per item: each declaration line grouping goods with the same tariff classification. A parcel with a T-shirt and a watch bears €6 of duty.
Who pays the €3 duty?
The declarant: the seller, the platform or their customs representative. Consumers pay it directly only in exceptional cases.
Does VAT change?
No. VAT is still due from the first euro at the destination country's rate; with IOSS, it is collected at the time of sale. Without IOSS, it is calculated at import on the value plus duty.
Until when does the €3 duty apply?
Until 1 July 2028. Normal tariff duties, which depend on the product, will apply after that.
How can I avoid paying €3 several times?
Declare goods that share the same HS code on a single line, as the Commission recommends. Our H7 check flags lines that could be grouped.
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