European Union removes customs duty exemption for low value eCommerce goods
In July 2026, new EU customs rules came into effect that will change how low value eCommerce shipments entering the EU are treated.
As a cross-border logistics provider with extensive experience supporting businesses shipping into the EU, we thought we’d break down what these changes are, why they came into effect and how they could impact your business.
What’s changed?
Previously, eCommerce packages sent from outside the EU with a total value of under €150 were exempt from paying any customs duties. While customs duties were zero, buyers still had to pay local Import VAT.
However, as of July 2026, eCommerce parcels valued at less than €150 entering the EU will no longer be exempt from customs duties, with the EU now introducing a flat €3 interim duty per item category.
The charge is based on the different tariff categories (HS codes) within a parcel, rather than simply being a €3 charge per parcel. For example, a shipment containing products from three different tariff categories could incur €9 in customs duty.
This flat rate runs until further review in July 2028, where the new EU Customs Data Hub will be able to process standard, product-specific EU customs tariffs.
Why has the EU made this change?
Under the previous framework, many overseas sellers intentionally split large orders into multiple smaller parcels to avoid exceeding a €150 parcel value, and therefore avoiding paying customs duties.
This divide of items into multiple parcels created unnecessary strain for customs authorities who were overwhelmed by millions of small, low value parcels entering the EU daily.
Introducing the flat fee reduces the incentives to split parcels, addresses the environmental impact of small-parcel shipments and helps EU customs authorities better manage imports.
Furthermore, the changes were brought in to better support local EU eCommerce and brick-and-mortar stores who previously struggled to compete on price.
Previously, local EU businesses were having to pay import duties on their bulk raw materials or stock, while foreign online marketplaces could ship individual finished goods directly to EU consumers entirely duty-free – creating unfair opportunities for domestic businesses.
How could this effect shipping eCommerce products into EU countries?
If you’re an eCommerce business outside of the EU and are exporting your products into EU countries, this new change may affect you!
If you’re shipping lower value goods, the new flat customs rate could increase the cost and complexity of your current logistics.
For instance, taking on a new €3 fee could reduce your profit margins on lower value orders, meaning you may need to reassess pricing or your shipping strategy.
Businesses that previously divided larger shipments into multiple low value parcels to avoid customs duties may now find it more cost-effective to consolidate shipments and import goods in larger volumes.
We recommend reviewing how these changes could affect your profit margins, pricing and logistics processes and making adjustments where necessary.
CCL – here to help you transport eCommerce goods into EU countries
Here at Customs Clearance Limited (CCL), we’re a cross-border logistics provider, helping businesses across the UK, China and beyond transport eCommerce products around the globe.
If you need help navigating customs when shipping into the EU, our team are here to help your business expand – supporting everything from customs clearance and duty management to freight forwarding and returns.
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