EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.
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The Trade Hub · about 2 hours ago
EU: The European Commission has amended the Union Customs Code Implementing Act to allow electronic certificates of origin in ELAN, effective 1 July 2026. The changes also introduce Article 59a for goods from the United States, requiring proof of direct transport or non-alteration.
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SGS e-Customs · about 6 hours ago
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HB&O · about 10 hours ago
The EU's ViDA package introduces a comprehensive overhaul of the VAT framework, affecting UK exporters trading with EU customers. Key milestones include mandatory e-invoicing from 14 April 2025, OSS clarifications on 1 January 2027, and real-time reporting from 1 July 2030.
SGS e-Customs · about 21 hours ago
The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), effective from 1 January 2026. The draft regulation provides guidance on claiming deductions for carbon prices paid outside the EU, establishes common methodologies, documentation, verification procedures, and evidence requirements, and requires importers to be Authorized CBAM Declarants with annual reporting and certificate surrender obligations. Importers of covered goods such as steel, aluminium, cement, fertilisers and hydrogen should monitor the outcome as it will affect compliance and financial obligations.
Avask · 3 days ago
From 1 July 2026 the EU will eliminate the €150 de‑minimis customs exemption and impose a flat €3 duty on low‑value imports, applied per HS tariff code even when the Import One‑Stop Shop (IOSS) is used. France will add a €2 handling fee per tariff classification on top of the EU duty. The €3 duty is a temporary measure that will be removed in 2028 when the EU Customs Data Hub regime takes effect.
Key Takeaways
From 1 July 2026, the EU applies a EUR 3 customs flat charge to low-value B2C consignments valued up to EUR 150 for all Member States.
The de-minimis exemption for e-commerce consignments valued at EUR 150 or less was removed on 1 July 2026 by the EU Member States.
The EUR 3 flat charge applies to low-value B2C consignments from third countries, including the United Kingdom, entering the EU from 1 July 2026.
The flat charge applies to parcels valued up to EUR 150, replacing the former de-minimis exemption, effective 1 July 2026 across the EU.
Primary source
Read the full article at The Trade HubThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in European Union. The original source is The Trade Hub.