EU Introduces €3 Customs Duty on Low-Value E-Commerce Imports from July 2026

The Council of the European Union has approved a new measure that will directly impact non-EU e-commerce sellers shipping goods to customers within the EU.

As of 1 July 2026, small consignments with a value below €150 will be subject to a fixed customs duty of €3 per HS code (per product type) upon import into the European Union.

In other words, the current duty-free treatment for low-value shipments will no longer apply in the same way. This change marks a significant step in the EU’s response to the rapid growth of low-value e-commerce imports.

What Exactly Is Changing?

Until now, small parcels with a value under €150 could enter the EU without customs duties. That regime will now be partially abolished.

Under the new rules:

• A fixed €3 customs duty applies per product type (HS code), not per shipment.
• If a shipment contains multiple HS codes, the €3 duty is applied separately to each HS code.
• The measure applies to goods sold by non-EU sellers.
• It covers consignments for which the seller is registered under the Import One Stop Shop (IOSS) scheme.

The customs authorities of the EU country where the goods arrive will charge the duty. In most cases, the carrier (such as DHL, UPS, FedEx, or the postal service) will submit the import declaration. The carrier usually pays the customs duty in advance and then invoices the amount to the importer or seller. It is estimated that this change will affect approximately 93% of all e-commerce shipments entering the EU.

Why Is the EU Introducing This Measure?

According to the Council, several concerns have led to the introduction of this duty:

• Unfair competition for EU-based sellers
• Health and safety risks for EU consumers
• High levels of fraud
• Environmental impact caused by the enormous volume of low-value shipments

The €3 flat duty is designed as a temporary solution, pending the full implementation of the broader EU customs reform package.

Important Distinction

The €3 flat duty applies only to low-value consignments under €150.

By contrast, shipments exceeding €150 will continue to follow the regular customs duty regime, without any additional flat fee.

Moreover, this €3 duty should not be confused with the proposed “handling fee” that is still being discussed as part of the wider customs reform and EU multiannual budget negotiations. These are separate policy initiatives.

What Does This Mean for E-Commerce Sellers?

For non-EU sellers active in the European market, the cost structure will change significantly:

• Lower-value products become relatively more expensive
• Correct HS classification becomes even more critical
• Pricing strategies, product bundling, and logistics models may need to be reconsidered

Therefore, businesses shipping high volumes of low-value goods into the EU should begin assessing the financial and operational impact well ahead of July 2026.

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