From 1 July 2026, the EU will introduce a temporary €3 customs duty on imported consignments valued at up to €150, ending the long-standing duty exemption for low-value goods. The flat-rate duty will remain in place until 1 July 2028, after which standard customs duties will apply based on the type of product.
The measure forms part of the EU Customs Reform, which aims to modernise customs procedures, strengthen consumer protection, and ensure fair competition in e-commerce. It responds to growing concerns that many low-value goods imported directly from non-EU countries do not comply with EU safety, environmental, or consumer protection requirements.
The previous duty exemption was introduced to reduce administrative burdens when customs processes were largely paper based. With today’s digital customs systems, that justification no longer applies. In 2025, nearly 5.9 billion low-value items entered the EU without customs duties, creating an unfair advantage over EU retailers.
Market surveillance has also highlighted significant compliance issues. Inspections carried out across the EU in 2025 found that more than 60% of checked cosmetics, personal protective equipment (PPE), food supplements, toys, and electronic products failed to meet EU requirements due to missing labels, prohibited substances, or inadequate safety documentation. The new customs duty helps create a level playing field by ensuring all businesses importing goods into the EU contribute equally and comply with EU rules.
To support implementation, the European Commission has published new guidance explaining the changes introduced under Council Regulation (EU) 2026/382, together with amendments to the Union Customs Code Delegated and Implementing Acts.
The new rules apply to distance sales of imported goods, including online purchases from non-EU sellers. In addition, Product Identifiers (PIDs) will become mandatory from 1 November 2026 (and may be declared voluntarily from 1 July 2026) to improve product traceability and help customs authorities identify and stop unsafe or non-compliant products at the EU border.
More information can be found using the following link
