Has the EU €150 customs duty exemption ended?

Yes. From 1 July 2026, consignments with an intrinsic value of €150 or less no longer enter the EU free of customs duty. They pay a temporary flat €3 customs duty per item category instead, until 1 July 2028.

Is the EU €3 duty charged per parcel or per item?

Per item category, determined by tariff classification. Several identical units in one parcel count as one category, while different products with different tariff classifications each trigger €3 — so a parcel with T-shirts and a phone case pays €6.

Who pays the EU €3 customs duty?

The business side of the sale — the non-EU seller, the importer or their customs representative — rather than the consumer at delivery. It mainly applies to goods sold through the Import One-Stop Shop (IOSS), and the Commission's guidance says no VAT is due on the €3 duty in IOSS transactions.

How long will the €3 flat duty apply?

It is a transitional measure until 1 July 2028. After that, low-value consignments are expected to pay normal customs duties based on each product's classification once the EU Customs Data Hub for e-commerce is operating.

EU €3 Customs Duty on Low-Value Parcels: 2026 Guide

Since 1 July 2026, parcels imported into the EU with an intrinsic value of €150 or less no longer enter duty-free: they pay a flat €3 customs duty for each item category, counted by tariff classification rather than per unit or per parcel. The flat duty is a transitional measure that runs until 1 July 2028, when normal classification-based duties are due to apply.

The change ends one of the last cost advantages of shipping direct-to-consumer from outside the EU. Here is how the €3 duty works, who pays it, and what it means for sellers deciding between parcel shipping and bulk import.

What Changed on 1 July 2026?

Until 30 June 2026, consignments with an intrinsic value of €150 or less were exempt from EU customs duty (import VAT has applied to them since 2021). From 1 July 2026 that duty relief is abolished and replaced by a temporary flat €3 duty (European Commission). The Council gave its final approval in February 2026 (Council of the EU).

How Does the €3 Duty Work?

Scope: consignments with an intrinsic value of €150 or less. Intrinsic value is the price of the goods alone; shipping and insurance are excluded when shown separately on the invoice.
Per item category: €3 is charged for each distinct tariff classification in the consignment. Five identical T-shirts are one category; T-shirts plus a phone case are two.
Who pays: the duty is charged to the business side of the transaction — the seller, the importer or their customs representative — not collected from the consumer at the door.
IOSS: it targets mainly goods sold through the Import One-Stop Shop (IOSS), which covers about 93% of e-commerce imports; no VAT is charged on the €3 duty itself in IOSS transactions, according to the Commission's guidance.
Duration: until 1 July 2028, when the EU Customs Data Hub is expected to allow normal duties by classification.

The Commission's guidance and legal text sets out the detailed declaration rules.

Worked Example: One Parcel, Two Tariff Classifications

A consumer in the Netherlands orders three cotton T-shirts at €10 each and a €10 plastic phone case from a non-EU online store. Intrinsic value: €40.

	Before 1 July 2026	From 1 July 2026
Item categories (tariff classifications)	2	2
Customs duty	€0 (exempt)	2 × €3 = €6
For comparison: normal ad valorem duty	—	≈ €4.25 (12% on €30 of knitted cotton T-shirts + 6.5% on the €10 plastic case)

On cheap, mixed baskets the flat duty can be higher than normal duty would be; on a single higher-value item it is usually lower. Import VAT applies as before, collected through IOSS or at import.

What Does It Mean for Importers and Sellers?

Direct-to-consumer parcels got more expensive — especially baskets with several low-priced product types.
Bulk import into an EU warehouse becomes relatively more attractive: you pay the normal TARIC duty once on the consignment, then fulfil locally. Model both routes on full landed cost using the EU import duty and VAT method.
Classification matters even for small parcels, because each distinct classification triggers another €3.
The US has moved the same way: the US $800 de minimis exemption has been suspended for all countries since 29 August 2025, and is repealed by statute from 1 July 2027.

Analyze EU Imports →

ImportCostPro's EU analysis compares 20+ supplier countries by landed cost for bulk imports into EU ports — useful when you are weighing a warehouse model against parcel shipping. Terms like IOSS and intrinsic value are defined in the import glossary.