The EU is removing the EUR 150 customs duty relief for low-value parcels coming from outside the EU. The new customs framework for imports of low-value goods shall start on July 1, 2026. Starting with this date, the EU is ending long-standing customs duty relief, which was primarily leveraged by non-EU online vendors and foreign e-commerce marketplaces that facilitated those supplies.
The flat-rate EUR 3 parcel duty shall take the place of the customs duty relief. The flat-rate parcel fee shall affect all taxable imports of low-value goods. Temporary flat-rate customs duty will apply exclusively to B2C low-value consignments that are in scope.
The customs fee is charged per item category(per tariff heading), and not per parcel(as it has often been interpreted). Practically, this means that in the case where in one consignment there are products with different HS tariff codes, the EUR 3 fee shall be imposed on each product separately.
Coverage of the New Customs Fee
- It applies mainly to B2C consignments of low-value imports coming from outside the EU, where the non-EU vendor is registered under the IOSS scheme.
- Non-IOSS imports of low-value goods aren’t part of the simplified clearance procedure. Standard duty rules apply.
- B2B imports aren’t part of the simplified IOSS clearance procedure.
- Consignments with a value above the IOSS threshold should follow a separate customs clearance procedure.
- The flat-rate customs clearance fee and procedure are a transitional solution, pending the full development of the central customs data hub.