What the Council adopted
Two Council decisions set this up. In December 2025 the Council agreed to levy the duty from 1 July 2026. In February 2026 it gave final approval and published the legislative text.
The former low-value duty relief covered eligible consignments up to €150, with exclusions. That relief has been removed; it never meant every type of low-value import was duty-free.
The replacement runs from 1 July 2026 to 1 July 2028 and may be extended. For eligible distance sales, €3 applies per declaration item line. The tariff code used on the form determines the grouping. It is not a flat fee per object.
| Parcel contents | Distinct sub-headings | Duty |
|---|---|---|
| 1 silk blouse, 2 wool blouses | 2 (silk and wool sit under different sub-headings) | €6 |
In this example, the two wool blouses share a category and count once. Do not use the example as a tariff classification for your own goods.
Which shipments it covers
The Commission’s implementation guidance explains the scope. Check these points for the actual order.
- Intrinsic value up to €150, inclusive. Confirm the value of the consignment used for customs.
- An eligible distance sale of imported goods. This includes consumer purchases and certain other eligible buyers; it does not mean every B2B sample shipment.
- Check the declaration and any preference. The rate spans IOSS, Special Arrangements and standard VAT. Some imports qualify for a trade preference. To use this exception, they must be non-IOSS and declared using H1.
The law also uses the term “postal consignment.” The revised meaning covers non-IOSS distance sales. It applies whether the carrier is a postal operator or a courier. Using a courier does not remove the duty.
What the rule leaves out
The stated interim period ends on 1 July 2028, unless extended. The Council ties its long-term plan to the EU Customs Data Hub. That planned transition is not a guaranteed launch date.
The Council also drew a line the coverage often blurs. This duty is separate from the handling fee proposal under discussion in the customs reform package.
This page does not look up tariffs or quote your landed cost. It does not tell you how to split shipments or lower the duty. Ask a broker in your country to check your goods and the charges due. For how to count the charge and check who pays, see the buyer guide to the EU €3 customs duty on small parcels.
You are reading this on the buying desk, so the standing disclosure applies. From this page on, we are a seller. We take title to goods and invoice you directly. On any order here, payment clears before goods move, and we do not extend credit. There is no financing, net-30 or escrow on this desk. We also never verify a supplier for you and then offer to replace them with ourselves. If you want an independent record check, the verification service is priced separately and recommends no supplier, including us.
What it changes on your side
A formal declaration does not by itself put your order outside the €3 rate. Give your broker the order, buyer type, value and product details. Ask which form and rate apply.
If your sample purchase qualifies, budget €3 per declaration item line. Add VAT and any carrier charges. A free non-trade sample may use different rules from a sale.
Agree who arranges the declaration and who bears each charge before paying. Buying a sample tests those goods. You still need to check who the seller is and whether they can repeat the work. Use the due diligence checklist for those separate records, and buying direct from a China factory for export roles.
For the mechanics of who carries risk once goods move, see shipping and claims on this desk. The sourcing desk explains the rest of the route.
Sources
The Council releases describe adoption and the blouse example. We also read the Commission explanation, updated 20 July 2026 and Customs Guidance on the EUR 3 duty on 8 September 2026. These sources explain non-IOSS orders and the new meaning of postal consignments.
- Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026, 12 December 2025. The first agreement covered IOSS only. Later rules widened that scope.
- Council gives final green light to new customs duty rules for small parcels, 11 February 2026. Source for the end of €150 relief, the charge per tariff sub-heading, the blouse example and the 2028 plan.
This page summarizes the linked Council and Commission sources. It does not guarantee a rate for your shipment. It is not legal advice or a customs ruling. Rules and dates move. Ask a broker licensed where you import to check the rules for your goods.