Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028

From 1 July 2026, the EU will apply a temporary €3 customs duty per item on low-value consignments (up to €150) imported from outside the EU, abolishing the duty exemption applicable until 30 June 2026. The €3 temporary customs duty is a flat fee, which will apply until 1 July 2028, after which normal customs duties will apply, depending on the type of good.

The measure is part of the EU’s Customs Reform, a broader effort to modernise customs procedures, ensuring fairness, safety, and sustainability in e-commerce. The effort follows evidence that a significant share of low-value e-commerce imports fail to meet EU safety and compliance standards, posing risks to consumers and undermining fair competition.

The de minimis duty-free rule was originally introduced to avoid disproportionate administrative burdens for customs authorities, businesses, and private individuals. However, due to the digitalisation of customs procedures, electronic data are nowadays available for all imported goods, so the exemption is now no longer justified. Moreover, the exemption does not reflect the reality of the market any longer. In 2025 alone, almost 5.9 billion of such low-value items were directly shipped from third countries to consumers in the EU, without paying customs duties. This has created an unfair competition that traditional retailers cannot compete with. 

Products on the EU market have to comply with high standards, to protect citizens from dangerous goods and to remove goods that do not meet environmental and labour standards. If goods coming from third countries do not respect those standards, this generates unfair competition for legitimate EU business. Targeted inspections carried out across the EU 27 throughout 2025 in cosmetics, personal protective equipment (PPE), food supplements, toys, and electronics revealed alarming non-compliance: over 60% of checked products failed EU standards due to missing labels, forbidden ingredients, or absent safety documentation. The €3 duty levels the playing field, ensuring that all businesses bringing goods to the EU market, whether it is buying in bulk or individually, are subject to customs duties and comply with the rules. 

A new guidance document for operators in the e-commerce market clarifies the new rules to remove the de minimis and introducing the €3 customs duty, adopted under Council Regulation (EU) 2026/382. To ensure the practical implementation of the new legislation, the UCC Delegated Act and Implementing Act had to be amended. The Commission adopted the delegated rules on 30 April 2026, which are now under scrutiny. The implementing rules have been published in the Official Journal of the EU on 8 June 2026. The guidance explains the changes that have been brought by these acts. 

The rules will apply to distance sales of imported goods, such as online purchases from non-EU suppliers. To enhance traceability, product identifiers (PIDs) will also become mandatory from 1 November 2026 (but can be declared on a voluntary basis already from 1 July 2026), helping customs authorities detect and block unsafe or non-compliant goods. 

Commissioner Maroš Šefčovič, said: 

"This reform ensures fairness for all businesses operating within the EU market while keeping customs procedures simple for consumers. By introducing a small duty and stronger product traceability, we are closing loopholes that allowed unsafe and non-compliant goods to enter our market too easily. This is a key step in the modernisation of our Customs Union and towards a fully digital, agile and coordinated EU customs system fit for the challenges of our times."

Read the full guidance documents: EU Customs Reform

Frequently asked questions

What is actually changing?

Two separate measures, both of them imposed on business, not on consumers, are often confused:

• €3 temporary customs duty (from 1 July 2026): is a fixed duty applied per item (not per parcel) for consignments with a value up to €150. It will apply until 1 July 2028, when the EU Customs Data Hub for e-commerce will be operational.
• Proposed Union handling fee (amount and date of application in autumn 2026 to be determined): is a fee and not a customs duty. It aims to cover customs processing costs.

⚠️ Clarification: The €3 customs duty is not a tax on consumers. It replaces an outdated duty exemption that is no longer justified and that effectively gives certain business models a competitive advantage.

What goods are affected?

• All goods in consignments up to €150 sold in distance sales (e.g. e-commerce to consumers), regardless of VAT scheme (IOSS, Special Arrangements, or standard VAT).
• Excluding goods benefiting from preferential trade agreements or Customs Union measures, as long as the VAT has not been collected using IOSS and they are declared in H1.

How is the €3 customs duty calculated?

The duty applies per item in a consignment, based on tariff classification (not quantity). Illustrative example showcasing how it will work in practice:

Who is responsible for paying the duty?

• The declarant of the good, i.e. seller or importer of the good (IOSS holder, special arrangements user, or their indirect representative, indirect representative of the importer).
• Only in very residual cases: the consumer (for Member States that offer a free web-based declaration system for citizens).

Is this just protectionism for EU retailers?

• No, the goal is to level the playing field. The €150 de minimis duty relief threshold was introduced to prevent the disproportionate administrative burden on customs authorities. E-commerce imports have increased exponentially during the last years, totalling almost 5.9 billion items in 2025. The duty threshold translates indirectly into a competitive advantage to certain business, therefore it is no longer justified. The temporary €3 customs duty will apply until 1 July 2028. Subsequently, the goods will be subject to the normal customs tariff. 

Is this about specific countries?

• This measure is non-discriminatory and applies equally regardless of the country of origin of the goods or the logistics operator involved.
• The goal is to address the pressure customs authorities are under due to large and increasing volumes of low-value imports, and to support Member States in protecting the EU Single Market and EU consumers from unfair practices and non-compliant products.
• The same rules apply to all operators and all countries.

What are the next steps?

• 1 July 2026: the temporary €3 customs duty starts to apply. The Product Identifiers (PIDs) can be declared on a voluntary basis.
• 1 November 2026:Product Identifiers (PIDs) become mandatory to improve traceability and safety checks.
• 1 July 2028:EU Customs Data Hub deployment will streamline e-commerce imports.

More information

Goods bought online 

E-commerce: product compliance and safety 

Protein powder, sunglasses, moisturiser: what do these products have in common? If you buy them online, they most likely violate EU product standards - Taxation and Customs Union