Regulation changeIn force since 1 July 2026
EU €3 duty: two blouse categories cost €6 in one parcel
Your parcel can contain several objects but incur one €3 charge if they share a declaration item line. Eligible distance sales of imported goods with an intrinsic value up to €150 fall within the temporary rule, including non-IOSS orders. Confirm the declaration, VAT and carrier charges before paying. The seller-side guide to the rule covers what changes when you order samples. It does not advise on how to clear customs or calculate total landed cost. For what the parcel costs to ship, see what shipping from China costs, by country.
REGULATION / 01
What changed on 1 July 2026.
The EU has abolished its former low-value customs-duty relief, which covered eligible consignments up to €150 with exclusions. The Council of the European Union approved the change on 11 February 2026; it took effect on 1 July 2026.
The €3 rate applies across VAT schemes: IOSS, Special Arrangements and standard VAT. It covers eligible distance sales. It does not cover every B2B order. Some qualifying preferential imports are excluded if non-IOSS and declared using H1. The Commission’s guidance explains the conditions.
The stated period is 1 July 2026 to 1 July 2028 and may be extended. The Council expects a future transition to normal tariffs alongside the EU Customs Data Hub; its planned timing is not a guaranteed launch date.
REGULATION / 02
How the €3 duty is calculated.
The charge follows each declaration item line. Goods sharing the relevant tariff classification may be grouped. There is no universal “4-digit sub-heading” rule: the declaration type determines the code detail, and other declaration fields can require separate lines.
| Item in parcel | Tariff sub-heading | Duty |
|---|---|---|
| 1 silk blouse | Silk blouse category | €3 |
| 2 wool blouses | Wool blouse category | €3 |
| Total customs duty for this parcel | €6 | |
In the Council’s example, several blouses in the same category do not multiply the duty. Ask the declarant to confirm the grouping for your goods; this illustration is not a classification ruling.
VAT is separate. The duty does not replace or include import VAT. VAT continues to apply under each member state’s rules, typically collected through the Import One-Stop Shop (IOSS) mechanism when the seller is registered.
REGULATION / 03
What a buyer ordering from outside the EU owes.
Ordering a parcel does not automatically make you the importer of record. The Commission identifies the declarant as responsible for customs duty, with consumers responsible only in residual cases. Ask the seller who files the declaration and whether the quoted price includes the charges.
| Obligation | Amount | Collected by |
|---|---|---|
| Customs duty (interim flat rate) | €3 per declaration item line | Customs duty: handled by the declarant |
| Import VAT | Applicable destination and product VAT rate | Seller at checkout under IOSS, or the applicable import VAT route |
IOSS lets eligible sellers collect VAT at checkout. It does not by itself show that customs duty is included in your price. Obtain the seller’s terms and carrier charges separately; do not assume both taxes will be collected at the same point.
Intrinsic value exactly €150 is within the threshold. Above €150, the temporary flat rate does not apply. Low value does not remove product-safety or other import requirements. Check the supplier separately using the six evidence lanes.
REGULATION / 04
Why this regulation was introduced.
The Council cited unfair competition, safety concerns and fraud in declared values. Its February 2026 release reported 4.6 billion small consignments in 2024, with volumes doubling each year since 2022, and a 91% China share. Those figures describe that historical flow, not the origin of every current parcel.
The rule is not specific to China. Check whether the actual sale qualifies. Country of origin alone does not settle the scope.
BOUNDARY / 05
What we cannot tell you.
This page explains what the regulation says. We do not do the following, and cannot advise on them:
- We do not clear customs, we do not quote freight, and we do not calculate duty beyond explaining the flat €3 rule described above.
- We do not advise on tariff classification. Which tariff classification and declaration grouping your product needs is a question for your customs broker or the national customs authority in the member state of import.
- We do not advise on VAT rates, IOSS registration, or tax compliance.
- We do not advise on how to reduce, avoid, or defer customs charges.
For the official text, see the EU Council press release (11 February 2026) and the European Commission guidance and legal text (8 June 2026).
For tariff classification questions, contact the customs authority in the EU member state where you import. For VAT, contact a tax adviser or the tax authority in the same state.
SOURCES
Sources used on this page.
- Council of the European Union: Council gives final green light to new customs duty rules for small parcelsPress release, 11 February 2026. Confirms formal adoption, describes the €3 flat rate per tariff sub-heading, provides the silk/wool blouse example, and states the 1 July 2026 – 1 July 2028 interim period.
- Council of the European Union: Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026Press release, 12 December 2025. Political agreement preceding formal adoption.
- European Commission, DG Taxation and Customs Union: Guidance and legal text on temporary flat fee on low-value importsPublished 8 June 2026, updated 20 July 2026; read 8 September 2026. Clarifies scope across VAT schemes and responsibility for duty.
The linked sources are official EU institutions. We also read the Commission customs guidance on 8 September 2026 for declaration lines, the amended postal definition and preference conditions. No secondary or commercial sources were used for the regulatory content on this page. This page does not constitute legal advice, customs consulting, or a compliance determination.
COMMON QUESTIONS
Questions readers ask at this point
- Is the €3 charged per parcel or per item?
- Per declaration item line, using the applicable tariff classification and other required fields. In the Council’s blouse example, two categories cost €6; quantity within each category does not multiply it.
- Does the €3 duty replace import VAT?
- No. IOSS concerns VAT. It does not prove customs duty is included at checkout; check the seller’s price terms and carrier charges.
- Is a parcel worth exactly €150 within the threshold?
- Yes, if the distance sale and other conditions qualify. The threshold is intrinsic value no greater than €150; consignments above it do not use the temporary flat rate.
How we checked
The €3 duty figures come from the Council of the European Union press release of 11 February 2026. It confirms the formal adoption and the €3 flat rate, and the silk and wool blouse example comes from the same release. Which sales and declaration lines qualify follows the European Commission customs guidance.
The Commission customs guidance was read on 8 September 2026 for declaration lines, the amended postal definition and preference conditions.
Ordering from a Chinese supplier and want to verify who you are paying? A company registration check confirms whether the entity is registered and its official name. That is the China side. Customs and duty in your own country are your broker’s field.