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The short version
- Since July 1, 2026 the EU no longer lets parcels worth up to EUR 150 in without customs duty. Instead, each low-value parcel sold to an EU consumer pays a flat EUR 3 per item (Council Regulation (EU) 2026/382).
- An item is not one piece: it is a group of goods in the parcel with the same tariff classification, description and origin. 5 identical T-shirts = EUR 3. 3 T-shirts and a watch = EUR 6.
- The flat duty is temporary. It runs until July 1, 2028, when the EU Customs Data Hub is due and normal duty rates return.
- From November 1, 2026 product identifiers become mandatory on these imports, and the European Commission has announced a EUR 2 Union handling fee from the same date. VAT rules (IOSS) do not change.
What is the EU EUR 3 customs duty?
The EUR 3 customs duty is a flat duty the EU charges on low-value parcels sold online and shipped from outside the EU to EU consumers. It replaced the old rule that goods worth EUR 150 or less paid no customs duty at all (only VAT). Council Regulation (EU) 2026/382 removed that relief from July 1, 2026, and the Commission set a temporary flat amount of EUR 3 per item until a full reform is ready.
It applies to distance sales of goods with an intrinsic value up to EUR 150 per consignment, whatever VAT scheme is used (IOSS, the special arrangements or the standard procedure). Goods above EUR 150 already paid normal duty rates and still do.
What counts as one item?
This is the part most sellers get wrong. The EUR 3 is not per parcel and not per piece. The Commission's guidance uses the customs definition of an item: goods in one consignment that share the same tariff classification, description and origin. The Commission says the duty is "per item, based on tariff classification and not quantity".
| Parcel contents | Items | EUR 3 duty |
|---|---|---|
| 5 identical T-shirts | 1 | EUR 3 |
| 3 T-shirts + 1 watch | 2 | EUR 6 |
| 1 mug + 2 identical art prints + 1 notebook (illustrative) | 3 | EUR 9 |
| 10 identical phone cases from one factory (illustrative) | 1 | EUR 3 |
| 2 cotton T-shirts + 2 polyester T-shirts (different tariff codes, illustrative) | 2 | EUR 6 |
First two rows: European Commission examples. Others are illustrative and assume one origin per group. The tariff code level can differ by type of customs declaration (Commission guidance), so the same parcel can count differently in some cases: ask your carrier.
Bundle products that share a tariff code. Ten different colors of the same product is still one item; ten different products is ten items and EUR 30.
What are the key dates?
| Date | What happens | Status |
|---|---|---|
| June 30, 2026 | Last day of the EUR 150 duty relief | Confirmed |
| July 1, 2026 | Flat EUR 3 duty per item starts | Confirmed, Reg. (EU) 2026/382 |
| July 1 to Oct 31, 2026 | Product identifiers voluntary, no penalties | Confirmed, Commission guidance |
| November 1, 2026 | Product identifiers mandatory for imported distance-sales goods | Confirmed, Commission guidance |
| November 1, 2026 | EUR 2 Union handling fee | Announced by the Commission; final legal text pending publication |
| July 1, 2028 | Flat duty ends; normal duty rates through the EU Customs Data Hub | Planned, Commission |
How much does it add to an order?
For one product per parcel, the duty is EUR 3 whatever the price, so it hits cheap items hardest. Illustrative examples (duty only, before VAT and any handling fee):
| Order value | Items | EUR 3 duty | Duty as % of order |
|---|---|---|---|
| EUR 8 phone case | 1 | EUR 3 | 37.5% |
| EUR 25 sweater | 1 | EUR 3 | 12% |
| EUR 60 bundle of 4 different products | 4 | EUR 12 | 20% |
| EUR 140 jacket | 1 | EUR 3 | about 2.1% |
Add VAT at the buyer's country rate (for example 20% in France, 21% in Spain) and, from November 1, the announced EUR 2 handling fee. Run the full numbers in the free landed cost calculator or compare carriers with the shipping cost calculator.
Who pays it, and who is affected?
- Who pays: the declarant, which can be the seller, the importer, the IOSS registered seller or their customs representative. In practice your carrier or marketplace collects it and passes it on to you or your buyer.
- Affected: sellers outside the EU (UK, US, Canada, China and elsewhere) shipping physical goods to EU consumers, including Etsy, Vinted, eBay and TikTok Shop sellers who ship cross-border.
- Not affected: sellers already inside the EU shipping within the EU, and digital downloads (no parcel, no customs).
Some EU countries announced their own national parcel charges in 2025 and 2026, and their status has changed several times. Check your carrier's current EU surcharge list before you set shipping prices.
What should sellers do now?
- Count items, not parcelsList the tariff codes in your typical order. Each different code is EUR 3. Our HS code guide shows how to find yours.
- Get product identifiers ready by November 1Your merchant product ID, the manufacturer's product ID, and a standardised ID such as a GTIN where one exists. Ask your carrier which fields they need.
- Reprice cheap items for EU buyersA EUR 3 duty on a EUR 8 item is a 37.5% cost. Raise EU shipping, set a minimum order, or bundle same-code items.
- Decide who pays at deliveryDelivered duty paid (DDP) avoids refused parcels. See what DDP means.
Price every cost before you ship
Our Pricing and Landed Cost Calculator works out cost per unit, margin and break-even price with duty, VAT and shipping included. Pay once, no subscription, no account, and your data stays on your device.
Frequently asked questions
What is the EUR 3 customs duty in the EU?
A flat customs duty of EUR 3 per item on parcels worth up to EUR 150 sold online and shipped from outside the EU to EU consumers. It started on July 1, 2026 and is planned to run until July 1, 2028.
Is the EUR 3 charged per parcel?
No. It is charged per item, and an item is a group of goods in the parcel with the same tariff classification, description and origin. Five identical T-shirts count as one item (EUR 3); three T-shirts and a watch count as two (EUR 6).
Does the EUR 150 de minimis still exist in the EU?
Not for customs duty. The EUR 150 duty relief ended on June 30, 2026. VAT has been due on all imports since 2021 and still is.
What changes on November 1, 2026?
Product identifiers become mandatory for imported distance-sales goods, and the European Commission has announced a EUR 2 Union handling fee from that date.
Does the EUR 3 duty apply to digital products?
No. It is a customs duty on physical goods. Digital downloads do not go through customs.
When does the EUR 3 duty end?
The Commission plans to replace it on July 1, 2028, when the EU Customs Data Hub is operational and normal duty rates apply.
Rules as of October 13, 2026, from EU sources; the EUR 2 handling fee is announced but its final legal text was not yet published. Examples marked illustrative are ours. This guide is general information, not customs or tax advice. SuanSupply is not affiliated with the European Union or any carrier.