- Abolition of Customs Duty Exemption: Starting July 1, 2026, the EU will phase out the exemption from customs duties for small parcels valued under EUR 150, which has been widely used in e-commerce. This change addresses increasing volumes of small parcels and aims to create fairer competition between EU and non-EU suppliers.
- Transitional Flat-Rate Customs Duty: From July 1, 2026, to July 1, 2028, a provisional flat-rate customs duty of EUR 3 will apply to small consignments under EUR 150, charged per tariff category within a parcel. For mixed parcels with multiple categories, multiple charges may apply.
- Future Developments: The flat-rate system will be replaced by normal customs tariffs once a new EU customs data hub is operational, expected around 2028. This will mean that all imports, regardless of value, will be subject to standard customs tariffs, effectively eliminating the exemption for low-value consignments.
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