EU to charge €3 per item on low‑value imports from non‑EU countries starting July 2026

From 1 July 2026 the European Union will end the exemption that allowed parcels valued up to €150 to enter without customs duties. A fixed customs fee of €3 will be levied for each individual item declared in a shipment arriving from third‑country markets such as China, the United States or the United Kingdom. The charge applies per line‑item, not per package, and does not affect goods that already have Union‑origin status or where duties have been paid in another member state.

Value‑added tax (VAT) remains payable on all commercial imports. When a seller uses the Import One‑Stop Shop (IOSS) system, VAT is collected at the point of sale; otherwise it is charged by the postal or courier operator at delivery at the standard 25 % rate, with no reduced rates available. Different customs declarations will be used: H7 for items up to €150, H6 for values between €150 and €1 000 (postal traffic only), and H1 for shipments above €150 or over €1 000 (courier traffic). A handling surcharge is also planned but its amount has not yet been set.

Gifts between private individuals worth up to €45 will continue to be exempt, provided they are occasional and for personal use. Authorities will intensify checks on suspected undervaluation and counterfeit goods, with the power to request additional documentation and to seize infringing items.