On 1 July 2026, the European Union abolished the long-standing customs duty exemption for imported goods valued at EUR 150 or less, introducing a new temporary flat-rate customs duty of EUR 3 per customs declaration line.
The measure is expected to remain in place until 1 July 2028, when the broader EU Customs Reform Package, including the future EU Customs Data Hub, is expected to become operational.
The new duty mainly affects B2C e-commerce shipments imported from outside the EU. While preferential tariff treatment under free trade agreements remains unchanged, the new mechanism changes how customs duties are calculated for eligible low-value imports.
The calculation method is particularly important for businesses handling high volumes of e-commerce shipments. The EUR 3 duty is charged per line on the customs declaration, with identical goods under the same tariff code generally consolidated into a single line. As a result, accurate tariff classification becomes a direct cost driver, making the quality of product data and customs declarations more important than ever.
The changes have practical implications across the supply chain. Shippers, importers, customs representatives, logistics providers, and e-commerce platforms should review their contractual arrangements, customs procedures, and operational processes to ensure they reflect the new charging mechanism. Businesses should also verify that declaration systems can correctly calculate duties on a per-line basis and reassess comprehensive guarantees and deferred payment arrangements where applicable, as higher customs duty volumes may affect guarantee reference amounts.
For shippers, the new rules may also have commercial implications. If the additional customs duty results in higher logistics or insurance costs, businesses may need to recalculate landed costs, product prices, and commercial margins. Contracts with supply chain partners, including customs representatives, logistics providers, and online marketplaces, may also require updating to clarify the allocation of costs and responsibilities. Companies should likewise prepare for an increase in customer enquiries regarding changes to import charges.
The European Commission’s objective is to close loopholes linked to undervaluation and customs fraud, create a more level playing field between EU and non-EU sellers, and strengthen consumer protection while the wider customs reform is being implemented.
Further changes are already on the horizon. Mandatory Product Identifiers for qualifying low-value e-commerce imports will apply from 1 November 2026, requiring another round of adjustments to customs declaration and IT systems before the transitional customs duty is replaced by the full customs reform package in 2028.