- From 1 July 2026, the EU will replace the EUR 150 customs duty exemption for low-value imports with a temporary flat EUR 3 duty until 1 July 2028.
- The duty applies mainly to e-commerce imports from outside the EU sold to EU consumers/non-taxable persons, including shipments handled via IOSS, Special Arrangements, or standard import VAT procedures.
- The EUR 3 charge will be collected through normal customs declarations, with carriers, postal operators, and customs brokers handling it as part of import clearance.
- IOSS only simplifies VAT and does not remove the new customs duty.
- Businesses should review pricing, clearance, guarantees, returns, and product data, since the fixed duty may significantly affect high-volume sellers.
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.
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