Import duties will apply to 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 changes?

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 will change. The exemption from import duties on low-value consignments will be abolished.

The main changes are:

• As of 1 July 2026 you will pay import duties on e-commerce shipments with a value of up to €150.
• Until 1 July 2028 you will pay a flat fee of €3 per item (product type).
• From 1July 2028 you will have to pay the standard EU customs tariff that applies to the imported product.
• From 1 July 2026, you will 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 will take 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.