- From July 1, 2026, the EU will introduce a temporary flat customs duty of €3 per item on all small consignments, regardless of origin, until July 1, 2028.
- The new rules apply to both IOSS-registered economic operators and all postal shipments; IOSS allows sellers to pay VAT upfront for goods up to €150.
- Shipments with multiple item types will have the flat duty applied to each item, and non-IOSS entities remain subject to standard customs tariffs.
- The flat duty aims to prevent abuse of the current system, such as undervaluation and splitting consignments to avoid duties, and will be replaced by standard tariffs after the launch of a new EU customs data HUB.
- The regulation includes monitoring provisions to track shifts between IOSS and non-IOSS regimes and progress on the new EU IT infrastructure for customs.
Source: dreport.cz
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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