From 1st July 2026, The European Commission will abolish the €150 customs duty threshold for imported ecommerce goods, replacing it with a flat €3 customs duty per item for low-value D2C parcels.
Does it Apply to Me?
If your non-EU ecommerce business sends goods to consumers in the EU, of a value of €150 or less, and you are registered under the Import One-Stop Shop (IOSS), the new legislation will apply to you.
What Does This Mean?
Replacing the €150 customs duty threshold (for goods under €150), the new legislation will introduce a new €3 per item charge, by customs code, rather than per parcel.
This means for a single parcel containing – for example – 2 items, with different tariff criteria, you’d be required to pay €6. One parcel containing multiple items of the same customs code, assuming the value doesn’t exceed €150, would be charged at €3.
Effective from 1st of July 2026, this is a temporary measure ahead of 2028’s EU Customs Reform.
The €3 duty is in addition to VAT and the proposed €2 EU handling fee estimated to be implemented in November 2026.
What is the Purpose of the 2026 Customs Duty Threshold?
The goal of ending the €150 customs duty threshold and implementing this new temporary legislation is to help offer equal opportunities to non-EU and EU sellers, lighten the load on EU customs systems, and create a more competitive and dynamic commercial environment.
However, there are a number of practical factors that has likely led to the removal of the €150 customs duty threshold:
- Explosive Growth of Ecommerce
The number of ecommerce imports has radically increased over the last number of years, leading to millions of parcels valued under €150 entering the EU, and placing their customs authorities and systems under significant strain. The new legislation will create a more streamlined, transparent and equitable customs process. - Equitable Commercial Environment (Equal Competition)
EU retailers have long claimed that the duty-free imports available to non-EU sellers put them at great commercial disadvantage. The removal of the €150 customs duty threshold will help to level the playing field of competition. - Undervaluation
The commission claims that the existing legislation is regularly abused, with huge amounts of imported parcels being undervalued to avoid duties. - Compliance Challenges
High parcel volumes make it difficult for customs officials to ensure product safety and compliance. The new legislation aims to ease this problem to create a more streamlined and compliant customs system. - Modernising the Customs System
The removal of the €150 customs duty threshold will support further EU Customs Reform legislation in 2028 to create a more transparent, data-driven and connected customs system.
Future Changes
The abolishment of the existing customs duty threshold, and introduction of the new €3 customs duty legislation, is just the beginning of significant changes coming as part of the EU Customs Reform in 2028, and the launch of the EU Customs Data Hub.
Upon the launch of the EU Customs Data Hub in 2028, there will be a permanent regime for low-value ecommerce imports, based on the nature of the classification of the goods inside. Much as they’re attempting to do with the temporary €3 customs duty legislation.
The proposed €2 handling fee is merely a proposed number at the time of writing – a fixed figure is yet to be set. This handling fee is intended to recover administrative and supervisory costs associated with low-value ecommerce customs processes.
Beyond The Removal of the Customs Duty Threshold
If you’re a Delamode client with questions about how the abolishment of the €150 customs duty threshold impacts you, don’t hesitate to contact your account manager.
Looking for more information about inbound/import logistics? Read our guide here.
If you’re an ecommerce business looking for a 3PL provider to help you navigate the constantly evolving world of logistics, contact our team today.
We can support you with full ecommerce fulfilment support, including bonded and non-bonded warehousing, transport and reverse logistics.
