The EU will introduce a fixed customs duty fee of EUR 3 per distinct item for low‑value B2C imports from outside the EU, effective 1 July 2026. The previous duty relief for consignments valued up to EUR 150 will end, and the Commission has issued guidelines to help vendors comply.
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EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
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Key Takeaways
It takes effect on 1 July 2026.
Consignments with a value not exceeding EUR 150 were previously duty‑free.
It is applied per distinct item based on its HS tariff heading, so multiple items in one consignment can incur multiple fees.
The Commission issued extensive guidelines on 2 June 2026.
Non‑EU sellers who are not registered under the Import One‑Stop Shop (IOSS) framework.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 16 June 2026. It relates to VAT developments in European Union. The original source is 1stopVAT.
