New customs rules since July 2026: what has changed for imports
In 2026 the EU fundamentally changed the rules for importing low-value consignments and adopted a major customs reform. Online sellers shipping from third countries to consumers in the EU are hit hardest.
Since 1 July 2026 the €150 duty exemption no longer applies to distance sales to consumers. Instead a flat duty of €3 per tariff line applies. Since 1 November 2026 a handling fee of €2 per item line and a product identification requirement have been added.
Since 1 July 2026: flat duty instead of exemption
Until now, goods with an intrinsic value of up to €150 were duty-free, and only import VAT was due. For distance sales to consumers imported via the Import One-Stop Shop (IOSS) or by post, a flat duty of €3 per tariff line in the customs declaration now applies. Goods with the same commodity code count as one line.
Example: a consignment containing socks, cable ties and trousers, i.e. three different commodity codes, incurs €9 flat duty, however many units of each it contains. The rule is an interim measure until 1 July 2028. After that, regular duty rates are to apply.
Since 1 November 2026: handling fee and product identifier
- €2 handling fee per item line for distance-sale consignments up to €150, on top of the flat duty, regardless of the value of the goods
- Product identifier in the customs declaration, so that every item can be traced along the supply chain
- The legal basis is Delegated Regulation (EU) 2026/2152
What applies to B2B shipments?
The flat duty only concerns distance sales to consumers. Shipments between businesses continue to be cleared under the general rules: duty according to the customs tariff, plus import VAT, which has been due from the first euro since July 2021 anyway.
The EU customs reform
With Regulation (EU) 2026/2108 the EU also adopted a reform of the Customs Code. The key points:
- Online platforms from third countries are treated as the importer when selling into the EU and are liable for duties and taxes
- A new EU Customs Authority based in Lille is to start operating in 2027
- A central EU Customs Data Hub is planned, voluntary from 2032 and mandatory from 2037
- The new legal framework is to gradually replace today’s Union Customs Code from 2028
What sellers should do now
- Classify goods carefully, because every tariff line costs flat duty and a fee
- Maintain product identifiers in your master data and pass them to the declarant
- Check whether consolidated shipping with B2B clearance and onward distribution within the EU pays off
- Adjust prices and return policies to the new costs
We clear your imports and check which procedure pays off for your shipments. More on our customs page.
Sources: Bundesfinanzministerium · GvW Graf von Westphalen · Ebner Stolz · IHK Cottbus
Imports to clear?
We handle your customs declarations and check the most cost-effective procedure.