Regulation changeIn force since 1 July 2026
EU €3 customs duty on small parcels: what changed and what buyers owe.
Until 30 June 2026, parcels valued under €150 entered the EU duty-free. That exemption is gone. A flat customs duty of €3 now applies to each product category in every non-EU parcel sent directly to a consumer in the EU. This page explains what the regulation says, shows how the duty is calculated, and lists the buyer’s obligations. It does not advise on how to clear customs or calculate total landed cost.
REGULATION / 01
What changed on 1 July 2026.
The EU previously applied a de minimis rule: goods in consignments valued below €150 entered without customs duty. That threshold-based relief has been abolished. The European Council formally approved the change on 11 February 2026, and the regulation took effect on 1 July 2026.
The interim replacement is a flat-rate customs duty of €3, applied to each distinct product category (identified by its 4-digit tariff sub-heading) within a parcel valued under €150. The flat rate replaces whatever the standard tariff would have been for that product. It applies to goods sent directly to consumers in the EU from non-EU origins.
Once the EU Customs Data Hub becomes operational; currently expected in mid-2028; the flat €3 rate will be replaced by standard customs tariffs applied to each item individually. The regulation explicitly sets the interim period as 1 July 2026 to 1 July 2028, with provision for extension.
REGULATION / 02
How the €3 duty is calculated.
The duty is charged per product category, not per parcel and not per item. Two items in the same tariff sub-heading count as one category; two items in different sub-headings count as two.
| Item in parcel | Tariff sub-heading | Duty |
|---|---|---|
| 1 silk blouse | 6206 | €3 |
| 2 wool blouses | 6110 | €3 |
| Total customs duty for this parcel | €6 | |
If the same parcel contained three silk blouses and nothing else, the duty would be €3 (one category). The number of items within a category does not multiply the duty.
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.
When you order goods shipped directly to you from a non-EU country; including China; and the consignment is valued under €150, you are the importer of record. Your obligations under the current rules are:
| Obligation | Amount | Collected by |
|---|---|---|
| Customs duty (interim flat rate) | €3 per product category in the parcel | Seller via IOSS, or postal/courier operator on delivery |
| Import VAT | Member-state rate (typically 19–27%) | Seller via IOSS, or postal/courier operator on delivery |
If the seller is registered under IOSS; which covers approximately 93% of e-commerce imports according to the European Commission; the duty and VAT are typically included in the price at checkout. If not, the postal or courier operator collects them on delivery, often with a handling fee.
Parcels valued at €150 or above are not affected by this change. They were already subject to standard customs tariffs and continue to be.
REGULATION / 04
Why this regulation was introduced.
The EU Council cited three reasons: unfair competition for EU-based sellers whose goods already carry duty; health and safety risks from goods that entered without customs scrutiny; and high levels of fraud in declared values. According to the European Commission, 4.6 billion small parcels entered the EU in 2024, double the volume of 2022. The Council press release states that 91% of small shipments arrive from China.
The regulation is not specific to China; it applies to all non-EU origins; but the volume numbers make clear where the practical impact falls.
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 4-digit sub-heading your product falls under 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. Official implementation guidance.
All three sources are official EU institutions. 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.
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.