The European Union will apply a flat-rate duty of 3 euros to low-value consignments from 1 July 2026.

A temporary flat-rate duty replaces the exemption

The European Commission has issued new guidance on the removal of the de minimis exemption and the introduction of a flat-rate customs duty of 3 euros, adopted under Council Regulation (EU) 2026/382 . The measure covers distance sales of imported goods, such as online purchases from suppliers established outside the European Union .

The temporary flat-rate duty is set at 3 euros per item for consignments with a value of up to 150 euros . The Commission's frequently asked questions state that the duty is applied per item rather than per parcel, on the basis of tariff classification . It gives the example of a parcel containing five T-shirts, subject to 3 euros, and a parcel containing one T-shirt and one watch, subject to 6 euros .

The Commission states that the 3-euro duty will apply from 1 July 2026 until 1 July 2028 . The same page states that after 1 July 2028, the goods will be subject to normal customs duties according to their type .

The scope covers goods in consignments of up to 150 euros sold at a distance, regardless of the VAT regime cited by the Commission, whether IOSS, special arrangements or standard VAT . The frequently asked questions mention an exclusion for goods benefiting from preferential agreements or customs union measures, subject to conditions linked to IOSS and the H1 declaration .

The scope covers imported distance sales

The Commission states that the rules apply to distance sales of imported goods, including online purchases from suppliers established outside the European Union . The frequently asked questions link that scope to goods contained in consignments with a value of up to 150 euros sold at a distance, including e-commerce sales to consumers . It states that the measure applies regardless of the VAT regime used, including IOSS, special arrangements or the standard VAT regime .

The same frequently asked questions mention an exclusion for goods benefiting from preferential trade agreements or customs union measures, provided that VAT has not been collected through IOSS and that the goods are declared in H1 . In the published passage, the Commission does not specify the list of preferential agreements or customs union measures concerned .

In its reply to the question on the countries concerned, the Commission describes the measure as non-discriminatory and states that it also applies irrespective of the country of origin of the goods or the logistics operator concerned . The same reply adds that the same rules apply to all operators and all countries . The Commission presents the 3-euro duty as a fixed duty applied per item, rather than per parcel, for consignments falling within that scope .

Product Identifiers follow a separate timetable

The Commission guidance distinguishes between the temporary flat-rate duty of 3 euros applicable to consignments of up to 150 euros and the timetable for Product Identifiers, or PIDs, for distance sales of imported goods . It states that the rules apply to distance sales of imported goods, such as online purchases from suppliers established outside the European Union .

According to the frequently asked questions included in the guidance, PIDs may be declared on a voluntary basis from 1 July 2026 . The same page states that those identifiers become mandatory from 1 November 2026, with the stated purpose of improving traceability and safety controls . The Commission links those identifiers to the detection and blocking of dangerous or non-compliant goods .

The guidance cites Council Regulation (EU) 2026/382 as the legal basis for the introduction of the 3-euro duty and the removal of the de minimis relief . It states that the delegated act under the Union Customs Code and the implementing act had to be amended for the practical application of the new legislation . The delegated rules were adopted by the Commission on 30 April 2026 and remain under scrutiny, according to the same source . The implementing rules were published in the Official Journal of the European Union on 8 June 2026 .

The frequently asked questions mention 1 July 2028 for the roll-out of the EU Customs Data Hub as applied to e-commerce .