- The EU will introduce a temporary €3 customs duty per item on low-value imports (up to €150) from outside the EU starting July 1, 2026, replacing the current duty exemption until June 30, 2026.
- The duty applies to distance sales, including IOSS VAT shipments and postal consignments, and is usually paid by the declarant (such as the seller, platform, or customs representative).
- “Item” is defined by customs declaration details, not by each physical article in a parcel; the number of charges depends on tariff classification and dataset used (H7/H6 vs. H1).
- New rules also require product identifiers to be provided or made available to customs for these transactions, starting November 1, 2026.
- The temporary duty is expected to remain in place until July 1, 2028, when broader EU Customs Reform e-commerce rules are expected to take effect.
Source: kpmg.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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