The EU has decided to address the increasing volume of low-value goods imported in small consignments with a value not exceeding EUR 150, which European consumers order through online platforms. The new rules abolish the existing customs duty exemption for these small consignments.
Below is an overview of the planned customs changes for the delivery of so-called small consignments. These changes have been in effect since across the European Union from 1 July 2026.
▢ New ruling
When ordering low-value goods from a third country, recipients should pay attention to the applicable EU rules for good consignments with a total intrinsic value not exceeding EUR 150.
The table below compares the old and new rules:
|
Rules applicable until 30 June 2026 |
Rules applicable from 1 July 2026 |
|
| Customs duty | Customs duty exemption applies to good consignments with a value of up to EUR 150 | The current customs duty exemption for good consignments with a value of up to EUR 150 is abolished |
| Flat-rate customs duty | Not applicable | A temporary flat-rate customs duty is introduced |
| VAT | Every good consignment is subject to VAT, regardless its value | Every good consignment is subject to VAT, regardless of its value |
▢ Why is a „Temporary“ – Flat-Rate customs duty introduced?
The EU plans to upgrade its centralised technical system for the administration and collection of customs duties on low-value consignments sold through distance sales. During the transitional period from 1 July 2026 to 1 July 2028, the IT infrastructure for the new system (the EU Customs Data Hub) will not yet be fully operational. Therefore, a temporary flat-rate customs duty of EUR 3 applies.
The temporary flat-rate customs duty is charged if:
- the foreign seller is registered for VAT under the Import One-Stop Shop (IOSS) scheme;
- the goods are imported in a postal consignment under the EU special scheme.
The temporary flat-rate customs duty is not charged once per consignment. Instead, it is calculated separately for each product based on its customs tariff classification. This means that if a parcel contains products belonging to different tariff categories, the flat-rate customs duty will be charged once for each category. If the parcel contains several products within the same tariff category, the flat-rate customs duty will be charged only once for that category.
The practical consequences do not apply to orders fulfilled from a warehouse located within the EU, where goods were already imported for purposes of customs duty-free regime. In such cases, the customer should not be charged the additional flat-rate customs duty.
