Low value shipments: EU introduces customs duty per item from July 2026
From 1 July 2026 all small packages with a value of less than 150 € entering the European Union will be subject to a fixed customs duty of 3 € by article.
The 12 December 2025, the Council of the European Union adopted a measure introducing fixed customs duties of 3 € by Article for small packages imported from third countries. This fee, applicable from July 2026, aims to restoring fair competition for European sellers, reducing the risk of fraud and strengthen control of incoming flows, mainly from international electronic commerce.
This provision applies to each separate item contained in a consignment, irrespective of the total value of the package, and according to its tariff heading. It mainly concerns the goods sold by sellers not established in the EU, registered at the Single Window for Imports (IOSS), which represent 93% of small consignment flows to the EU.
Transitional solution, this measure precedes permanent reform customs duty-free thresholds. In time, all goods of less than 150 € will be submitted to EU normal customs duties, applied to each product individually. The European Commission will regularly assess the possibility of extending these rights to include goods sold by traders not registered with IOSS.
In parallel, supplementary processing fee is under discussion, distinct from the current arrangements. The Specific processing costs should also enter into force November 2026, although their amount and scope are still subject to negotiations between the Council of the EU and the European Parliament.