EU introduces temporary customs duty on low-value consignments
Date of publication: July 16, 2026
Overview
The European Union has introduced a temporary customs duty on low-value consignments imported from outside the EU, effective July 1, 2026. The measure applies to consignments with a value of up to EUR 150 that are sold through distance sales, such as e-commerce sales to consumers in the EU.
Under the new rules, qualifying low-value consignments will be subject to a temporary
EUR 3 customs duty per item type
, based on tariff classification rather than the number of physical units. This measure replaces the customs duty exemption that applied to low-value consignments through June 30, 2026. The temporary duty is expected to remain in effect until July 1, 2028, when the EU Customs Data Hub for e-commerce is expected to become operational and standard customs duties will apply based on the applicable classification of the goods. The change is relevant for importers, e-commerce sellers, online marketplaces, customs brokers, postal operators, express carriers, logistics providers, and companies managing low-value imports into the EU.Background
Low-value consignments with an intrinsic value not exceeding EUR 150 historically benefited from customs duty relief. While import VAT continued to apply, customs duty was generally not collected on these consignments.
The EU has determined that this exemption is no longer justified due to the growth of cross-border e-commerce and the increased availability of electronic customs data. According to the European Commission, almost 5.9 billion low-value items were shipped directly from third countries to EU consumers in 2025 without paying customs duties. The Commission also noted that targeted inspections across the EU in 2025 identified significant non-compliance in product categories such as cosmetics, personal protective equipment, food supplements, toys, and electronics.
The temporary duty forms part of the EU's broader customs reform agenda to modernize customs procedures, improve oversight of e-commerce imports, support fair competition, and strengthen controls against unsafe or non-compliant goods entering the EU market.
Scope of affected goods
The following example demonstrates how the duty will be calculated in practice, with the charge applied separately to each item according to its tariff classification:
Example package (consignment) | Customs duty applied |
|---|---|
5 T-shirts | €3 (1 item) |
1 T-shirt + 1 watch | €6 (2 items) |
Visual summary of scope
Scope factor | Application |
|---|---|
Consignment value | Applies to consignments up to EUR 150 |
Sale type | Applies to distance sales, including e-commerce sales to consumers |
VAT scheme | Applies specific exclusion conditions around VAT. |
Product coverage | Applies broadly to all goods, not only selected HS chapters |
Main exclusion | Certain goods benefiting from preferential trade agreements or Customs Union measures, where the required conditions are met |
Duration | Applies from July 1, 2026, until July 1, 2028 |
Future treatment | Normal customs duties expected to apply after July 1, 2028 |
Key dates
Date | Relevance |
|---|---|
July 1, 2026 | Temporary EUR 3 customs duty begins to apply |
November 1, 2026 | Product Identifiers become mandatory to support traceability and safety checks |
July 1, 2028 | Temporary duty is expected to end; normal customs duties apply based on the type of goods |
Conclusion
The EU's temporary EUR 3 customs duty on consignments up to EUR 150, effective July 1, 2026, significantly impacts e-commerce. It applies mainly to distance sales, requiring businesses to focus on transaction type and value rather than product categories, while ensuring correct VAT treatment, eligibility checks, and accurate item-level declarations.
Companies should also prepare for mandatory Product Identifier requirements from November 1, 2026, and monitor further guidance ahead of the transition to standard customs duties from July 1, 2028.
These changes have been updated in ONESOURCE Global Trade Content. For more information on how ONESOURCE Global Trade solutions can assist you in managing restricted party screening, please contact your Account Manager or Customer Success Manager.