From 1 July 2026, the European Union will introduce a €3 flat-rate customs duty on imported goods with an intrinsic value not exceeding €150 per package. This measure will mainly affect e-commerce flows and low-value parcels sent from non-EU countries to customers in the European Union.
What will change for low-value imports?
For imports with a total value of €150 or less, this customs duty will apply to each item line included in the parcel.
This measure may be applied in addition to the small parcel tax, which has been applicable since 1 March 2026 and will remain in force until 31 October 2026.
Unlike the small parcel tax, which applies to each product category within a parcel with a value of €150 or less, the new customs duty will apply to each individual item, even when several items share the same customs nomenclature.
Finally, unlike the small parcel tax, which applies to all shipments with a value of €150 or less, whether B2B, B2C or C2C, the customs duty will only apply to B2C imports.
Need support with your e-commerce imports?
RM Boulanger helps companies manage VAT, customs and import compliance across Europe.
Our teams can help you assess the impact of this new €3 customs duty and prepare your import flows as this new customs measure enters into force.
