- The EU Council has agreed to impose a temporary €3 customs duty per item on low-value goods (under €150) imported into the EU via e-commerce, effective 1 July 2026.
- The duty applies to goods sold by non-EU sellers registered under the Import One-Stop Shop (IOSS) and is charged per item based on tariff classification.
- The measure aims to address unfair competition, valuation fraud, and environmental impacts from parcel splitting.
- The duty does not apply to EU sellers using the One-Stop Shop (OSS) or to transactions where VAT is collected outside IOSS.
- The €3 duty is temporary and will remain until the planned abolition of the €150 exemption, once the EU Customs Data Hub is operational.
Source: globalvatcompliance.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.
Latest Posts in "European Union"
- Briefing Document & Podcast: VAT in the Digital Age (ViDA) – Digital Reporting Requirements
- VAT and Transfer Pricing: Lessons for Multinationals (ECJ Cases: Weatherford, Arcomet, Högkullen, Stellantis)
- Transfer Pricing, VAT and Transactions Between Related Entities: Key Principles from CJEU Case Law (Stellantis Portugal, C‑603/24)
- EU ViDA Implementation Strategy: Six Implementing Acts Shaping DRR, VIES and OSS Roll-Out (2027–2030)
- Comments on ECJ C-603/24 (Stellantis Portugal) – Transfer pricing and VAT: Court confirms in Stellantis that not every true-up constitutes a service
