New EU rules ending the customs duty exemption for shipments worth up to EUR 150 will take effect from 1 July 2026, introducing a EUR 3 flat fee per item during a two-year transition period to combat import abuse and protect European businesses.
Starting 1 July 2026, new customs regulations will eliminate duty exemptions for goods imported into the European Union in shipments valued up to EUR 150.
The Official Journal of the EU published Council Regulation (EU) 2026/382, dated 11 February 2026, which modifies Regulation (EC) No 1186/2009 concerning the EU’s customs duty relief system.
For the next two years—from 1 July 2026 through 1 July 2028—a flat customs duty of EUR 3 will apply per item in low-value shipments. This affects shipments with a total value not exceeding EUR 150, specifically those:
- Exempt from VAT under the IOSS scheme (Import One-Stop Shop)
- Delivered through postal services as defined under EU customs regulations
The European Commission decided to scrap the duty exemption, which was originally designed to reduce administrative burdens on customs authorities. However, with modern digital customs systems now capable of tracking all imported goods electronically, this exemption is no longer justified.
The decision also addresses widespread abuse through undervaluation and artificial splitting of shipments. The dramatic increase in low-value imports threatened EU businesses’ competitiveness and the financial interests of member states, prompting this regulatory change, published under Council Regulation (EU) 2026/382.
Earlier, the EU’s Economic and Financial Affairs Council (ECOFIN) agreed to end the exemption for goods under EUR 150 from customs duties on 13 November 2025.
