1st July 2026

CHANGES IN EU CUSTOMS DUTY

Previously, B2C goods imported into the EU with a declared value of €150 or less could enter duty-free under the "de minimis" exemption.

From 1 July 2026, the de minimis exemption will no longer apply. Instead, shipments with a declared value of €150 or less will incur a €3 customs duty for each line on the import customs declaration.

A single declaration may contain one or more items, depending on how the goods are classified for customs purposes.

DAP/DDU shipments (Receiver Pays): Any applicable import charges, including the new Low Value Goods processing fee, will be payable by the receiver before or at the time of delivery.

DDP shipments (Shipper Pays): Any applicable import charges, including the new Low Value Goods processing fee, will be billed to the shipper in accordance with the shipment's billing instructions.

EU HANDLING FEE

In addition, the European Commission has proposed a new EU-wide handling fee for low-value goods, which is expected to come into effect on 1 November 2026. We will provide further updates as more information becomes available.

ADDITIONAL DATA REQUIREMENTS

For low-value shipments imported into the EU with a declared value of €150 or less, shippers will be required to provide additional product-level information, except where the shipment is a B2B VAT-registered import.

The required information may include:

• Merchant Product Identifier - The seller’s own unique product code, such as a SKU, item code, or product code.
• Manufacturer Product Identifier - The manufacturer’s or supplier’s unique product code for the item, where available.
• Standardised Manufacturer Product Identifier - A globally recognised product identifier, such as a barcode, where one exists.