{"id":9835,"date":"2026-05-25T11:10:27","date_gmt":"2026-05-25T09:10:27","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=9835"},"modified":"2026-08-03T11:25:50","modified_gmt":"2026-08-03T09:25:50","slug":"koniec-oslobodenia-pri-zasielke-z-tretej-krajiny","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/koniec-oslobodenia-pri-zasielke-z-tretej-krajiny\/","title":{"rendered":"End of customs exemption for low-value consignments from Third Countries"},"content":{"rendered":"

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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.<\/strong><\/p>\n

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.<\/strong><\/em><\/span><\/p>\n

\u25a2<\/span> New ruling<\/strong><\/p>\n

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<\/strong>.<\/p>\n

The table below compares the old and new rules:<\/p>\n\n\n\n\n\n\n
\u00a0<\/strong><\/td>\n\n

Rules applicable until <\/strong><\/span><\/p>\n

30 June 2026<\/strong><\/span><\/p>\n<\/td>\n

\n

Rules applicable from <\/strong><\/span><\/p>\n

1 July 2026<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

Customs duty<\/strong><\/td>\nCustoms duty exemption applies to good consignments with a value of up to EUR 150<\/td>\nThe current customs duty exemption for good consignments with a value of up to EUR 150 is abolished<\/td>\n<\/tr>\n
Flat-rate customs duty<\/strong><\/td>\nNot applicable<\/td>\nA temporary<\/strong> flat-rate customs duty is introduced<\/td>\n<\/tr>\n
VAT<\/strong><\/td>\nEvery good consignment is subject to VAT, regardless its value<\/td>\nEvery good consignment is subject to VAT, regardless of its value<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u25a2<\/span> Why is a \u201eTemporary\u201c – Flat-Rate customs duty introduced?<\/strong><\/p>\n

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.<\/strong><\/p>\n

The temporary flat-rate customs duty is charged if<\/u>:<\/p>\n

    \n
  • the foreign seller is registered for VAT under the Import One-Stop Shop (IOSS) scheme;<\/li>\n
  • the goods are imported in a postal consignment under the EU special scheme.<\/li>\n<\/ul>\n

    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<\/strong>. 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.<\/p>\n

    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.<\/em><\/span><\/p>\n

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