Belgium's tax authority has confirmed that a flat EUR 3 fee per item applies to online purchases of goods valued up to EUR 150 from non-EU countries, effective 1 July 2026, under new European regulations aimed at reducing competitive disparities and enhancing customs digitalisation.
Belgium’s tax authority, the Federal Public Service (SPF) Finance, announced on 23 June 2026 that, from 1 July 2026, new European regulations concerning online purchases of goods from non-EU countries valued up to EUR 150 come into effect. A flat fee of EUR 3 per item applies to these e-commerce shipments.
This measure, effective until 1 July 2028, aims to address the competitive advantage previously given to certain trade flows and improve customs digitalisation.
The European Union has introduced a EUR 3 duty on distance sales (B2C) of goods imported from third countries with an intrinsic value not exceeding EUR 150 per consignment.
Charged per article rather than per shipment—where an article is defined by shared tariff classification, description, and origin—the duty now applies to previously exempt categories including alcoholic beverages, perfumes, toilet waters, and tobacco products. The regulation excludes private-to-private (C2C) shipments, preserving the existing EUR 45 duty-free threshold for non-commercial exchanges.
Notably, the EUR 3 duty is levied regardless of the VAT collection method, applying equally under IOSS (Import One-Stop Shop) schemes where VAT is collected at sale, special arrangements where carriers collect VAT upon delivery, and standard VAT procedures.
