INTERNATIONAL FEDERATION OF FREIGHT FORWARDERS ASSOCIATIONS (FIATA) 國際貨運代理協會聯合會 Updated 6 Jul 2026 · Regulatory Alert: EU Abolishes Customs Duty Relief for Low-Value Imports and Introduces Temporary €3 Customs Duty effective 1 July 2026
Introduction From 1 July 2026, the European Union
has abolished the longstanding customs duty relief for imported goods with an
intrinsic value not exceeding EUR 150. In its place, a temporary
flat-rate customs duty of EUR 3 has been introduced for qualifying
low-value imports. The measure will apply until 1 July 2028, when it is
expected to be replaced by the broader customs framework under the EU Customs
Reform Package and the future EU Customs Data Hub. The change forms part of the European
Commission's wider efforts to modernise the customs framework for e-commerce,
strengthen customs controls, and address the rapid growth in low-value imports
entering the European Union.
What has changed? Until 30 June 2026, imported goods with an
intrinsic value not exceeding EUR 150 generally benefited from relief from
customs duties (although import VAT could still apply). From 1 July 2026, this customs duty
relief has been removed. Instead, qualifying imports are subject to a temporary
flat-rate customs duty of EUR3.
When does the €3 customs
duty apply? The temporary measure primarily applies to
business-to-consumer (B2C) e-commerce imports of low-value goods entering the
European Union from third countries, including: ·
distance sales (e-commerce),
meaning goods purchased remotely (for example, through online marketplaces or
other online retailers) and shipped directly from a third country to a
purchaser in the European Union; ·
consignments with an intrinsic
value not exceeding EUR 150, determined in
accordance with the Union Customs Code; and ·
imports regardless of whether
VAT is collected through the Import One Stop Shop (IOSS), Special Arrangements
or standard import VAT procedures. The
use of IOSS or another VAT simplification does not affect the application of
the new customs duty. The flat-rate customs duty is intended as a transitional
measure pending implementation of the wider EU Customs Reform Package.
When does the €3
customs duty not apply? The temporary flat-rate
customs duty does not apply where goods qualify for preferential tariff
treatment under a Free Trade Agreement, a Customs Union or another preferential
arrangement. In such cases, the applicable preferential customs duty continues
to apply instead. Similarly, where goods are subject to other customs duty
provisions outside the scope of the temporary flat-rate mechanism, those
provisions remain applicable.
Businesses should therefore assess whether preferential origin or other tariff
arrangements may affect the customs treatment of individual consignments.
How is the €3 customs duty calculated? The European Commission has clarified that the €3 customs
duty applies per item line
in the customs declaration, with goods sharing the same tariff
classification generally declared on a single line. Economic operators should
therefore ensure that customs declarations accurately reflect the tariff
classification of the goods being imported.
For example:
·
A parcel containing five
identical T-shirts classified under a single commodity code would incur one €3 customs duty. ·
A parcel containing a T-shirt,
headphones and cosmetics, each classified under different commodity codes,
would incur €9
(three declaration lines×€3).
Accurate tariff classification therefore becomes increasingly important for
importers and customs representatives.
Who is responsible for the payment?
The customs duty becomes payable in accordance with the
applicable customs legislation. In practice, the declarant – including a
customs representative acting on behalf of the importer – may be responsible
for the customs declaration, while commercial arrangements between importers,
marketplaces, logistics providers and customers will determine who ultimately
bears the economic cost.
Why has the EU introduced this measure?
According to the European Commission, the temporary €3
customs duty forms part of the broader EU Customs Reform Package, which seeks
to modernise the customs framework for e-commerce, strengthen customs controls
and address the rapid growth in low-value consignments entering the European
Union. As an interim measure pending the full implementation of the new customs
framework, including the future EU Customs Data Hub, it is intended to remove
the customs duty exemption for low-value imports that has contributed to
distortions in the e-commerce market, reduce incentives for undervaluation and
customs fraud, create a more level playing field between EU businesses and
non-EU sellers, and strengthen consumer protection.
What does this means for freight forwarders? Although
the measure is primarily directed at low-value e-commerce imports, it will have
practical implications for freight forwarders, customs representatives and
logistics providers involved in customs clearance, tariff classification and
customer billing. Freight forwarders, customs brokers and customs
representatives involved in cross-border e-commerce should therefore review the
operational implications of the new measure.
In particular, freight forwarders should: ·
review customs representation
arrangements and ensure customers understand the new charging structure; ·
ensure accurate tariff
classification, as the customs duty is calculated per customs declaration line; ·
review customs declaration
processes and IT systems supporting low-value consignments; ·
review existing comprehensive
guarantees and deferred payment arrangements. Businesses handling significant
volumes of low-value e-commerce imports should assess whether the additional
customs duties may affect the reference amount used for their customs
guarantees; ·
review contractual
arrangements with importers, online marketplaces and other supply chain
partners; and ·
update customer communications
and contractual agreements to reflect the additional customs duty and its
application.
Businesses using comprehensive guarantees should also
review whether the temporary customs duty affects the reference amount
underlying their guarantee. The European Commission has clarified that, for
Authorised Economic Operators (AEOs) holding an appropriate comprehensive
guarantee authorisation, the existing reduction of the reference amount to 30%
under the Union Customs Code may also apply to customs debts arising from
qualifying distance sales, subject to the applicable conditions, including
continued financial solvency.
The new regime is also likely to increase enquiries from customers regarding
customs charges and the calculation of import costs.
Looking ahead
The temporary €3 customs duty is scheduled to remain in
force until 1 July 2028,
unless it is replaced earlier by the implementation of the new customs
framework. The European Commission has indicated that it will continue to
monitor the implementation and practical effects of the temporary measure as
the wider EU Customs Reform Package is implemented.
As part of these wider reforms, businesses should also prepare for the
introduction of Product
Identifiers (PIDs), which will become mandatory from 1 November
2026 for qualifying low-value e-commerce imports. The requirement is intended
to improve the traceability of imported products and assist customs authorities
in identifying unsafe, counterfeit and non-compliant goods. Freight forwarders
should review their IT systems and customs declaration processes to ensure they
are capable of capturing PIDs ahead of the mandatory implementation date.
FIATA encourages freight forwarders and customs representatives to familiarise
themselves with the new requirements and assess any operational, commercial and
compliance implications for their businesses. Members should also monitor
further implementation guidance issued by the European Commission and national
customs authorities, noting that practical arrangements may differ between
Member States during the transitional period.
Further information For further information, the EU Commission has published
the following resources: ·
Guidance on the Temporary EUR 3
Customs Duty for Low-Value Imports
·
Questions
and Answers on the Temporary EUR 3 Customs Duty |