EU Implements €3 Duty on Low‑Value Shipments Under €150

Starting 1 July 2026 the European Union will end the customs‑duty exemption for parcels valued under €150. A flat €3 duty will be charged for each declaration line – a group of items that share the same HS code, description and declared value. The fee applies whether the shipment uses the Import One‑Stop Shop (IOSS) or not; with IOSS the charge appears when a label is bought, otherwise the recipient pays it on delivery. A further €2 handling fee per line is expected to be introduced from 1 November 2026, which will not be subject to VAT. The measures target e‑commerce platforms such as Temu, Shein and AliExpress that have used split shipments to avoid taxes. The EU says the fee is a temporary step, to be replaced by a percentage‑based system when the Customs Data Hub launches in 2028. Undeliverable or returned parcels will not receive refunds of the duty or handling fees.

These changes affect all businesses shipping to the EU and will be reflected in shipping‑label costs on platforms that integrate the new rules.