EU EUR 3 Customs Duty on Low-Value Parcels (2026)
From 1 July 2026 the EU charges EUR 3 customs duty per item on parcels up to EUR 150. What counts as an item, who pays, VAT and a worked example.
Quick Answer: the EU EUR 3 duty on low-value parcels
What counts as an item
An item is one or more goods in the same consignment that share the same tariff classification, the same description and, where the customs declaration data requires it, the same origin. The EUR 3 duty applies once per item, not per piece: five identical T-shirts are one item (EUR 3), while three T-shirts and a watch are two items (EUR 6). Items cannot be grouped to avoid the duty. Check the tariff classification with the HS code lookup.
Who pays and which declarations are affected
The EUR 3 duty applies to distance sales of goods in a consignment with an intrinsic value of up to EUR 150. Goods that qualify for a preferential tariff rate and are declared on a full H1 declaration without IOSS pay the preferential rate instead of the EUR 3 duty, and the EUR 2 handling fee still applies. Alcohol, perfume and tobacco products are not excluded. The importer, seller, platform or their indirect representative is normally the declarant; a consumer is the declarant only in limited cases.
The EUR 3 duty is declared and paid by the declarant: the seller or importer (IOSS holder, Special Arrangements user or their indirect representative, or the importer's indirect representative). Only in very residual cases is the consumer the declarant, in Member States that offer a free web declaration system. It applies to B2C distance sales up to EUR 150 whatever the VAT route (IOSS, Special Arrangements or standard import VAT).
What is still changing
The simplified H7 customs declaration for distance sales up to EUR 150 has been available since 1 July 2026. From 1 November 2026, every item declared on an H1, H6 or H7 declaration for a distance sale must also carry a merchant product identifier and a non-standardised manufacturer product identifier, plus the standardised manufacturer product identifier where one exists. Declarations also carry TARIC additional code Y126 from that date.
From 1 November 2026 a separate Union handling fee of EUR 2 applies to goods sold in distance sales from outside the EU to customers in the EU, regardless of the value of the goods (Commission Delegated Regulation (EU) 2026/2152). It is charged in addition to the EUR 3 duty where that applies, it is not temporary, and it is not refunded if the goods are returned or refused. The fee forms part of the taxable amount for VAT.
Check the official pages below before quoting a final cost.
At a glance
| Point | Rule from 1 July 2026 |
|---|---|
| Value scope | Consignments with intrinsic value up to EUR 150, distance sales into the EU |
| Duty | EUR 3 per item (flat, temporary) |
| What is an item | Same tariff classification, description and, where the customs declaration requires it, origin |
| Ends | 1 July 2028, when normal tariff rates apply |
| Import VAT | Still due from EUR 0 (unchanged since July 2021) |
| Who declares and pays | Seller, platform, carrier or importer |
| Union handling fee | EUR 2 from 1 Nov 2026 on distance sales from outside the EU, regardless of value, not temporary (Delegated Regulation (EU) 2026/2152) |
| Product identifiers | Mandatory from 1 Nov 2026 for each item on H1, H6 and H7 declarations |
| Legal basis | Council Regulation (EU) 2026/382 of 11 February 2026 (temporary EUR 3 customs duty per item) |
Illustrative example
A US online store ships one parcel to a consumer in Ireland: 3 identical T-shirts (EUR 20 each) and 1 watch (EUR 60). Intrinsic value EUR 120, transport EUR 15.
- Items: T-shirts are 1 item, the watch is 1 item, so 2 items.
- Customs duty: 2 x EUR 3 = EUR 6 (before 1 July 2026: EUR 0).
- Import VAT at 23% on the standard or Special Arrangements route: the taxable amount includes the goods, transport to destination, the EUR 3 duty and, from 1 November 2026, the EUR 2 handling fee. Until 31 October 2026: 23% x (EUR 120 + EUR 15 + EUR 6) = 23% x EUR 141 = EUR 32.43 (before 1 July 2026: 23% x EUR 135 = EUR 31.05).
- From 1 November 2026 (2 items): duty EUR 6, handling fee EUR 4, VAT 23% x (EUR 135 + EUR 6 + EUR 4) = 23% x EUR 145 = EUR 33.35. Border cost: EUR 6 + EUR 4 + EUR 33.35 = EUR 43.35.
- Border cost comparison: EUR 43.35 from 1 November 2026 (EUR 38.43 from 1 July to 31 October 2026) vs EUR 31.05 before 1 July 2026, up EUR 12.30 in total.
- Separate lines: Declaring identical goods on separate lines multiplies the charge: the duty applies per declaration line, so three T-shirt lines plus the watch would be four items, EUR 12 in duty.
If the seller uses IOSS, VAT is charged at checkout and no import VAT is collected at the border; the EUR 3 duty and EUR 2 handling fee still apply. This is an illustrative example: the VAT taxable amount follows Articles 85 and 86 of Directive 2006/112/EC and Member State rules, so actual figures can differ.
Run your own figures in the landed cost calculator or the import duty calculator.
Sources
- European Commission, Taxation and Customs Union: guidance and legal text
- European Commission news, 29 Jun 2026
- Commission guidance of 5 Oct 2026 (section 5.2, items)
- EUR-Lex, Commission Delegated Regulation (EU) 2026/1022 of 30 April 2026 (definitions, declarations and data elements for the temporary EUR 3 customs duty)
- EUR-Lex, Commission Delegated Regulation (EU) 2026/2152 (Union handling fee, applies from 1 Nov 2026)
- Revenue (Ireland), Union handling fee
- EU Customs Reform
Last reviewed: 3 Nov 2026.
Frequently asked questions
Is the EU EUR 150 de minimis gone?
Yes for customs duty from 1 July 2026; goods up to EUR 150 now pay EUR 3 per item until 1 July 2028.
Is the EUR 3 charged per parcel?
No, per item, meaning per distinct tariff classification, description and, where the customs declaration requires it, origin in the consignment.