The EU published Commission Implementing Regulation (EU) 2026/1200 on 5 June 2026, introducing a flat EUR 3 customs duty on small parcels valued below EUR 150, effective 1 July 2026, following the adoption of Council Regulation (EU) 2026/382, which removed the customs duty exemption previously applicable to low-value consignments.
The EU has published the Commission Implementing Regulation (EU) 2026/1200 of 5 June 2026, which has been published in the Official Journal of the European Union, setting out measures to introduce an interim flat-rate customs duty of EUR 3 on goods contained in small parcels valued below EUR 150, effective from 1 July 2026.
This follows the adoption of the Council Regulation (EU) 2026/382 of 11 February 2026, which removes the customs duty exemption previously applicable to low-value consignments below EUR 150.
The European Union will eliminate duty exemptions on low-value imports from 1 July 2026, imposing a flat EUR 3 customs duty per item on shipments valued up to EUR 150. The change, introduced through Council Regulation (EU) 2026/382 published in the Official Journal of the EU on 11 February 2026, amends Regulation (EC) No 1186/2009 on the EU’s customs duty relief system.
The transitional measure applies for two years through 1 July 2028 and covers shipments exempt from VAT under the IOSS scheme as well as postal deliveries under EU customs regulations. The measure is temporary, pending the development of a new centralised customs IT system expected to be operational by mid-2028, which will enable the automatic calculation of precise customs duties.
The European Commission removed the exemption because modern digital customs systems can now track all imported goods electronically, making the original administrative relief justification redundant.
