Update: EU Confirms Removal of the Duty-Free Allowance up to EUR 150

Following our previous publication on the introduction of a temporary duty on low-value shipments, we would like to inform you of the latest regulatory developments at European Union level.

With the adoption of Regulation (EU) 2026/382, substantial changes are being introduced to the treatment of low-value goods, with a direct impact on e-commerce and logistics processes.

What is changing?

The most significant change is:

• The duty-free exemption for shipments up to EUR 150 is being removed. Until now, these shipments were exempt from import duty, but this rule is officially being abolished.

Transitional period and temporary solution

To make adaptation to the new regime easier, the EU is introducing a transitional period:

• From 1 July 2026 to 1 July 2028
• Fixed duty: EUR 3 per item for shipments up to EUR 150

The measure is intended to reduce administrative burden and provide a smoother transition to the full implementation of the new customs rules.

Under what conditions will the EUR 3 rate apply?

The fixed duty will not apply in every case, but only under certain conditions:

• where shipments fall under specific VAT exemption arrangements
• for postal consignments
• mainly when using the IOSS (Import One-Stop Shop) scheme

What is the role of IOSS?

IOSS becomes a key element of the new framework:

• It allows application of the simplified EUR 3 duty
• It applies to shipments up to EUR 150
• It is applied per item, regardless of the origin of the goods

Important: Operators that do not use IOSS will not be able to benefit from the fixed rate and will be subject to the EU’s standard customs tariffs.

Why are these changes being introduced?

The EU’s main objectives are:

• limiting abuse, including undervaluation and splitting of shipments
• protecting European businesses
• securing EU budget revenue
• improving control over the rapidly growing volume of e-commerce shipments

The European Commission will carry out monthly monitoring to prevent circumvention of the rules.

What does this mean for businesses?

• Greater importance of choosing the correct customs procedure
• A need to assess whether IOSS is suitable for a particular business model
• Expected changes to import costs and processes for low-value goods

How can we help?

Our team closely monitors developments in the regulatory framework and is available to advise you on:

• implementation of the new requirements
• optimisation of import processes
• selection and management of appropriate customs procedures