EU – EU Customs Reform Reminder: New Measures for E-Commerce Sellers 

From July 1, 2026, the EU customs reform for low-value imports shall come into effect. The low-value goods imported from third countries and territories into the EU customs territory shall fall under the new framework. De-minimis customs exemption for low-value goods shall be abolished, and new fixed customs duties shall be levied. 

Customs Levy for Low-Value Imports 

Currently, low-value imports(from third countries or territories), consignments with an intrinsic value not exceeding the EUR 150 threshold, are free of customs duties. From July 1, 2026, this benefit will become obsolete. E-commerce sellers making direct B2C distant suppliers were the main beneficiaries of this customs relief. 

However, in less than two months from now, this benefit shall end, and e-commerce vendors or e-commerce marketplaces shall become responsible for the proper collection of the customs fee for low-value imports. The customs levy is fixed at EUR 3 per line of customs declaration. 

If there are products with different tariff classifications, the customs fee shall be applied per customs declaration line, meaning EUR 3 goes per product type, not per consignment in that case. 

E-commerce Customs Duty Characteristics

As indicated in the lines above, the customs duty shall be applied per customs declaration line(tariff classification of the products within the consignment). 

There are a few exemptions concerning the applicability of the new customs formalities: 

• For B2B supplies, when the buyer is an EU VAT-registered business, standard duty rates apply 
• For free trade shipments, not sold by leveraging the IOSS number, the customs duty exemption could be applied 

New Requirements for Sellers 

Sellers or shippers of the low-value consignments shall be additionally required to share with in the customs clearance documentation(directly or via customs broker/e-commerce marketplace operator), additional info: 

• The product identifier for easier traceability 
• The non-standardized manufacturer product ID, if available 
• The standardized product ID of the manufacturer