Summary
- From 1 July 2026, the EU applies a temporary flat €3 customs duty per item on low-value consignments (intrinsic value up to €150) imported from outside the EU, abolishing the previous duty exemption; it runs until 1 July 2028, when normal customs duties will apply. [taxation-c….europa.eu], [globalimpo…kenzie.com]
- New technical guidelines clarify the VAT interaction: for IOSS-registered vendors the €3 duty arises only later (at customs clearance), so it is not part of the VAT taxable amount; but under Special Arrangements and standard imports, the €3 duty is included in the VAT base. [1stopvat.com], [kpmg.com]
- The duty is levied “per item” (per tariff-classification line, not per parcel) — e.g. 5 T-shirts = €3, but 1 T-shirt + 1 watch = €6 — and is generally payable by the declarant (IOSS holder, postal operator or representative); mandatory product identifiers (PIDs) follow from 1 November 2026. [globalimpo…kenzie.com], [kpmg.com]
External links
- EU Commission Explains How the New EUR 3 Customs Duty for Low Value Goods Will Be Calculated – 1StopVAT [1stopvat.com]
- Guidance and legal text on temporary flat fee on low-value imports (applies until 1 July 2028) – European Commission [taxation-c….europa.eu]
- EU: Legislation and guidance on fixed €3 customs duty for e-commerce – KPMG [kpmg.com]
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