Since 1 July 2026 the EU charges a flat €3 customs duty on low-value e-commerce consignments that used to enter duty-free under the €150 threshold. The duty is due on each different category of item in a parcel, identified by tariff subheading: the Council's example of one silk blouse and two wool blouses pays €6. It is an interim measure that runs to 1 July 2028 and can be extended.
Key dates
- Done1 Jul 2026
Flat €3 duty applies to low-value e-commerce consignments Council of the European Union
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Interim duty due to end, with the option to extend it as appropriate Council of the European Union
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Every date of this rule, with what it means for a parcel and what to prepare. If a date moves, your calendar moves with it.
Free, no sign-up, nothing tracked. One link can be shared with your compliance, operations and commercial teams so everyone works from the same dates. Information, not legal advice.
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Who it hits
What to prepare
- Capture the tariff subheading for every order line at checkout and pass it to the declarant, since the duty counts categories, not units.
- Reprice single-line, low-ticket products where €3 is a large share of the basket, or bundle them into fewer tariff lines.
- Write into platform and merchant contracts who calculates, collects and remits the duty, and who bears it on refused parcels.
Our reading
Sources
- Council gives final green light to new customs duty rules for small parcels · Council of the European Union · 2026-02-11
- EU Customs Reform · European Commission, DG Taxation and Customs Union · 2026-10-01
Related rules
- 25 Oct 2026EU product identifiers mandatory on low-value e-commerce imports from 1 November 2026
UPS: shipments missing seller or manufacturer identifiers may fail validation from this date
European Union · Adopted - 1 Nov 2026EU €2 handling fee per item on distance sales from 1 November 2026
Fee applies, per the Commission's customs reform page (ten days after Official Journal publication)
European Union · Adopted - 2 Dec 2026Platform Work Directive: transposition deadline for app-based couriers
Deadline for member states to transpose the directive
European Union · Adopted - 9 Dec 2026New Product Liability Directive reaches fulfilment providers
New rules apply to products placed on the EU market from this date
European Union · Adopted - 1 Jan 2027EU customs reform: platforms become the importer
EU Customs Authority starts some activities in Lille (year only)
European Union · In force - 1 Jan 2027VAT in the Digital Age: one registration, but no deemed supplier for goods
Minor clarifications for OSS and IOSS users apply
European Union · Adopted
Information, not legal advice. Dates come from official texts or quality legal and trade press, and slip often: always check the current text before acting. Back to the full radar.