EU – Customs Reform: Imposition of the E-Commerce Customs Duty Fee 

To strengthen the customs framework for low-value goods (LVG) from outside the EU, the EU is introducing a new type of customs duty: a fixed fee. The inflow of low-value imports, coming from all around the world and primarily orchestrated by foreign e-commerce marketplaces (based in Asia), is perpetually distorting the internal EU retail market. 

On the persistence of the Commission, the EU adopted the so-called customs duty fee, specifically targeting low-value imports.  The customs duty of EUR 3 shall be applied not per consignment, not per parcel, but on the differentiation of items based on the HS tariff classification.

Timeline

New measures enter into force on July 1, 2026. 

New Guidelines 

To ease the adherence to the new rules, the Commission issued an extensive set of Guidelines, published on June 2, 2026. The e-commerce vendors, online marketplaces, freight carriers, and other impacted parties have before them a “practical” compliance guideline on how to be compliant with the new measures. 

New Rules

Currently, the low-value B2C imports, where the consignments have a value not exceeding EUR 150, are mostly free of customs duty. They aren’t VAT-free; VAT is applied per destination-based logic at the point of purchase. 

From July 1, 2026, this customs duty relief becomes obsolete. From that day, the fixed fee EUR 3, customs duty applies per distinct item based on its customs tariff heading. Practically speaking, within one consignment, the customs fee could be applied numerous times. 

Operational Approach 

The current review of the LVG import sales indicates that more than 90% of all LVG are being sold by non-EU IOSS-registered sellers. This measure is primarily implemented for that reason, so the IOSS-registered suppliers, and the ones that should be(expected to be) registered under the IOSS framework, are primarily indicated as the principal “loophole” beneficiaries. 

The Commission shall keep a close eye on the effectiveness of these measures and on the number of IOSS registrations from the effective date of the new measure.