Import duties for e-commerce shipments worth up to €150

For whom?

• businesses that deliver online orders from outside the EU to consumers in the EU
• customs brokers
• logistics service providers that submit customs declarations

What has changed?

Do you handle e-commerce shipments with a value  of up to €150? And are these shipments online orders from outside the European Union (EU) sent directly to consumers in the EU? From 1 July 2026 the rules on import duties have changed. The exemption from import duties on low-value consignments has been abolished.

The main changes are:

• From 1 July 2026 you pay import duties on e-commerce shipments with a value of up to €150.
• Until 1 July 2028 you pay a flat fee of €3 per item (product type). Does a package contain 2 different types of products? Then you will pay €3 twice.
• From 1July 2028 you have to pay the standard EU customs tariff that applies to the imported product.
• From 1 July 2026, you have to provide security for import duties. This means that you must provide a financial guarantee for the import duties in advance. To do this, you will need a continuous security authorisation (CGU) and a deferral of payment authorisation (DPO).

When?

The new rules have taken effect on 1 July 2026. The flat fee of €3 on low-value imports will apply until 1 July 2028. From 1 July 2028 the standard EU customs tariff applies to e-commerce shipments with a value of up to €150.