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.
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Key Takeaways
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.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 12 February 2026. It relates to VAT developments in European Union. The original source is VatCalc.
