- The EU will introduce a fixed €3 customs duty per low-value e-commerce item (≤€150) from non-EU sellers starting 1 July 2026, ending duty-free treatment for small parcels.
- The levy applies per item (not per parcel) and mainly targets goods sold by non-EU sellers registered under the Import One-Stop Shop (IOSS), covering about 93% of e-commerce imports.
- This is a temporary measure ahead of broader EU customs reforms planned for 2028.
- The €3 duty is separate from VAT and from a proposed handling fee, which is still under negotiation.
- The measure aims to address enforcement gaps and concerns about unfair competition for EU retailers.
Source: vatcalc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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