Reminder: EU to End €150 Duty-Free Threshold for Imports from July 1, 2026

Online sellers shipping goods to the European Union should prepare for significant customs changes coming into force on July 1, 2026.

The EU will abolish the current €150 de minimis exemption, which has allowed low-value imports to enter the bloc without paying customs duties. Once the new rules take effect, shipments valued at €150 or less will no longer qualify for duty-free entry.

Instead, a €3 customs duty will be charged for each line included in the customs declaration. Depending on the shipment, a declaration line may cover one or multiple products under the same tariff classification.

New Product Data Requirements

Alongside the duty changes, the European Commission is introducing additional reporting requirements for low-value imports. Shippers will be expected to provide product identification details, including:

• Merchant product identifiers, such as SKU or item codes;
• Manufacturer product identifiers;
• Standardized global product identifiers, where available.

Authorities say the additional data will help improve customs oversight and streamline clearance procedures.

More Changes Expected Later in 2026

The European Commission has also proposed an EU-wide handling fee for low-value imports. The measure is expected to be introduced by November 1, 2026, although further details have not yet been published.

Exceptions Apply

The new €3 duty will not apply in all cases. Shipments sent to VAT-registered business recipients will continue to follow standard customs duty rules. Certain goods covered by free trade agreements may also qualify for duty relief, depending on how they are sold and declared.

VAT Rules Remain Unchanged

Import VAT rules are not affected by these changes. Since the removal of the VAT de minimis exemption in 2021, all goods imported into the EU have been subject to VAT regardless of their value.

Reminder for ecommerce merchants: With less than a year remaining before implementation, businesses shipping low-value goods to EU customers should review their customs data processes and prepare for the new duty requirements before July 1, 2026.