- From 1 July 2026, the EU will apply a temporary customs duty of 3 euros per item on low-value shipments (up to 150 euros), replacing the previous duty exemption.
- The rule was introduced by Regulation (EU) No. 382/2026 and clarified by a recent European Commission guide and a national customs notice.
- The duty applies mainly to goods imported under IOSS/IVA-exempt cases or contained in postal consignments, and it is meant to cover all distance-sales goods up to 150 euros regardless of VAT regime or customs declaration type.
- The measure is temporary and will last until 1 July 2028, when the new Customs Data Hub is expected to make ordinary duty rules fully applicable.
- The guide also clarifies how to calculate intrinsic value and what counts as an “item” for the 3-euro charge.
Source: eutekne.info
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 "Italy"
- VAT Timing Rules for Property Exchange Default: Publication Date of Transfer Judgment Counts
- Erroneous VAT Invoice Remains Due Unless Corrected or Tax Risk Is Eliminated
- Italy Extends Deadline for Recovering Input VAT
- Business Transfer Not Subject to VAT Without Intermediation
- Italy’s Supreme Court Confirms 10% VAT for Waste Brokerage Services
