Import duties for e-commerce shipments worth up to €150
This change in law has come into force: make sure you comply with the regulations
This change in law has come into force. You must comply with the rules. The authorities will check this.
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).
Additional handling fee from 1 November 2026
From 1 November 2026, importers will also pay a handling fee of €2 per product group for e-commerce consignments from outside the EU. This fee is in addition to import duties. The handling fee does not only apply to consignments with a value of up to €150. The fee covers the additional costs incurred by Dutch Customs in processing and inspecting e-commerce consignments. It is also intended to make it more attractive to import the same products together in larger quantities. Larger consignments make inspections more efficient.
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.