EU €3 customs duty on low value parcels: the July 2026 rules
Last updated 26 August 2026
The EU removed the old customs duty relief for consignments worth no more than €150 on 1 July 2026. A temporary flat customs duty now applies to affected low value distance sales. The most misunderstood detail is that the charge is per declaration item, not simply per parcel.
From 1 July 2026 until 1 July 2028, affected goods in consignments with an intrinsic value up to €150 are subject to a temporary €3 customs duty per item. The normal tariff system is intended to apply after this temporary period.
Per item does not mean per physical piece
The Commission explains the charge using tariff classification rather than the number of units in the parcel. Its published example treats five identical T shirts as one item and charges €3. A parcel containing one T shirt and one watch contains two items and attracts €6.
| Example parcel | Declaration items | Temporary duty |
|---|---|---|
| Five identical T shirts | One | €3 |
| One T shirt and one watch | Two | €6 |
Product data therefore matters even on a cheap parcel. Vague descriptions or inconsistent classification can change the item grouping and make the duty hard to reproduce.
Which goods are affected?
The Commission describes the scope as goods in consignments up to €150 sold through distance sales, such as online purchases from suppliers outside the EU. The rule applies across VAT collection routes, including IOSS, special arrangements and standard VAT, subject to the detailed customs conditions.
The Commission also notes a limited route for goods benefiting from a preferential trade agreement or Customs Union measure when the specified VAT and declaration conditions are met. A seller's location alone does not prove that the goods qualify. Origin, free circulation status, evidence and the declaration route still matter.
Who is responsible for the duty?
The Commission says responsibility normally sits with the declarant, which may be the seller, importer, IOSS holder, special arrangements user or an indirect representative, depending on the model. Consumers are directly responsible only in residual national cases where they use a public declaration system.
That legal responsibility is separate from pricing. A seller or platform may still reflect customs costs in what a consumer pays, but that does not turn the duty into a separate consumer tax.
Do not confuse it with the handling fee
The €3 amount is customs duty. The proposed Union handling fee is a separate measure intended to cover customs processing costs. The Commission states that its amount and application date were still to be determined in autumn 2026. Articles that combine the two measures into a single charge are giving an incomplete picture.
What ecommerce operators should check now
- How product variants are classified and grouped into declaration items.
- Whether descriptions, origin and product identifiers are complete.
- Which party is the declarant and how customs duty reaches finance.
- Whether preference or Customs Union treatment is claimed and evidenced.
- How refunds, returns and declaration corrections are handled.
- Readiness for product identifiers, which the Commission says become mandatory from 1 November 2026.
Official sources
- European Commission: guidance and questions on the temporary €3 duty
- European Commission: EU Customs Reform
- EUR Lex: Council Regulation (EU) 2026/382
This article reflects the Commission guidance updated on 20 July 2026. The Commission describes its technical questions document as living guidance, so operators should check the current version before changing declaration logic.