EU Council has approved a temporary flat €3 customs duty per item for low‑value e‑commerce imports (≤€150) from third countries, effective 1 July 2026 until July 2028. The levy targets non‑EU sellers registered under the Import One‑Stop Shop, covering about 93 % of parcels, and is separate from VAT. It will be replaced by the EU Customs Data Hub in 2028, after which standard customs tariffs will apply.
It starts on 1 July 2026 and is scheduled to end in July 2028.
Non‑EU merchants registered under the Import One‑Stop Shop (IOSS), covering roughly 93 % of e‑commerce parcels.
It is charged per item by customs code; a parcel with multiple items of different HS sub‑headings incurs multiple €3 charges.
No, the duty is separate; VAT continues to be declared and paid via IOSS where applicable.
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