- From 1 July 2026, the EU will impose a fixed customs duty of €3 per item on small parcels valued under €150 entering the EU.
- This measure is temporary until the €150 duty-free limit is abolished in 2028.
- The €3 charge applies per item based on six-digit tariff codes, and VAT will continue to be calculated as before.
- The duty applies when sellers use the Import One Stop Shop (IOSS), covering 93% of e-commerce imports; if sellers avoid IOSS, the Commission may extend the charge.
- This is separate from the customs handling fee, which is still under discussion.
Source: crowe.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"
- New InfoCuria case-law database and search tool
- New General Court VAT case – C-903/25 (Grotta Nuova) – No details known yet
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
- Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
- ECJ C-465/25 (Matin Maier) – Questions – Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?
