Commission Delegated Regulation (EU) 2026/1022 (link), implementing the temporary EUR 3 customs duty on consignments not exceeding EUR 150, was published in the Official Journal yesterday and applies from today, 1 July 2026. Together with the amended UCC Implementing Act and Council Regulation (EU) 2026/382 (link) — which was adopted earlier and likewise applies from 1 July 2026 — it operationalizes the abolition of the long-standing customs duty exemption for low-value imports. See also our earlier blog post on this topic: here
Key Points
A temporary flat duty replacing the de minimis relief. From 1 July 2026, the EU will apply a temporary EUR 3 customs duty per item on low-value consignments (up to EUR 150) imported from outside the EU, abolishing the duty exemption applicable until 30 June 2026. The EUR 3 temporary customs duty is a flat fee, which will apply until 1 July 2028, after which normal customs duties will apply, depending on the type of good.
Scope. The measure covers all goods in consignments up to EUR 150 sold in distance sales (e.g., e-commerce to consumers), regardless of VAT scheme (IOSS, Special Arrangements, or standard VAT), excluding goods benefiting from preferential trade agreements or Customs Union measures, as long as the VAT has not been collected using IOSS and they are declared in H1. In practice, the rate applies broadly: it will be applied to all goods entering the EU for which non-EU sellers are registered in the EU’s import one-stop shop (IOSS) for VAT purposes, encompassing 93% of all e-commerce flows to the EU.
“Per item,” not “per parcel.” The duty applies per item in a consignment, based on tariff classification (not quantity). By way of illustration, 5 T-shirts attract EUR 3 (1 item), while 1 T-shirt plus 1 watch attracts EUR 6 (2 items). Note that the number of charges can increase where a full H1 declaration is required, because the H1 dataset requires a more detailed (10-digit) tariff classification than the reduced H6 and H7 datasets, meaning goods treated as a single item under IOSS H7 may generate multiple EUR 3 charges under H1.
Who pays. The declarant of the good is responsible — i.e., the seller or importer (IOSS holder, Special Arrangements user, or their indirect representative). Only in very residual cases will the consumer be liable (in Member States that offer a free web-based declaration system for citizens).
New product identifier reporting. To enhance traceability, product identifiers (PIDs) will become mandatory from 1 November 2026 (but can be declared on a voluntary basis already from 1 July 2026), helping customs authorities detect and block unsafe or non-compliant goods.
Distinct from the proposed handling fee. The EUR 3 duty should not be confused with the separate Union handling fee. The measure is distinct from the proposed so-called “handling fee” which is currently under discussion in the context of the customs reform package and the multiannual financial framework.
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