Important EU customs update for ecommerce shipments from July 2026

We want to make you aware of important updates to EU customs regulation that will affect low value ecommerce shipments entering the EU from 1 July 2026.
Changes to EU import requirements
Several new customs measures will come into effect from 1 July 2026. These changes are designed to update the way low value goods are processed when entering the EU for B2C (Business to Consumer) shippers.
New €3 customs duty per declared item
From 1 July 2026, a fixed customs duty of €3 per item or tariff line declaration will apply to eligible shipments.
This charge:
· Applies to goods with a value of €150 or less
· Is charged per item or tariff line, rather than per parcel
· Applies to both IOSS and non-IOSS shipments
· Is payable in addition to any applicable import VAT
Understanding the charges
| # | Shipment Contents | Duty Paid |
|---|---|---|
| Example 1 | 1 Item (1 HS Code) | €3 customs duty |
| Example 2 | 3 Items (3 HS Codes) | €9 customs duty |
| Example 3 | 3 of the same item (1 HS Code) | €3 customs duty |
End of the €150 customs duty exemption
The current customs duty exemption for lower value goods will be removed.
· Up to 30 June 2026 – Goods valued at €150 or less are generally exempt from customs duty
· From 1 July 2026 – Customs duty will apply to all imports, regardless of shipment value
Import One Stop Shop (IOSS)
The Import One Stop Shop (IOSS) scheme will remain in place for the collection of VAT at the point of sale.
However:
· Customs duties will not be collected through IOSS
· Any applicable customs duties will need to be managed separately
· The €3 customs duty charge is non-refundable

Coming Soon: Further changes expected from November 2026
Proposed EU customs handling fee
The EU is also considering the introduction of a €2 customs handling fee per parcel, which is currently expected to take effect from November 2026.
If introduced, this fee would be charged in addition to:
· The €3 customs duty per item or tariff line declaration
· Any other applicable import taxes and charges
Expanded data requirements
From 1 November 2026, additional product level information is expected to be required for distance selling customs declarations. This is expected to include:
· Standardised manufacturer product identifiers, where available
· Non standardised manufacturer product identifiers (mandatory)
· Merchant product identifiers (mandatory)
Further guidance is expected from EU authorities, and Evri will provide updates as more information becomes available.
What you should do now
To help ensure a smooth transition, we recommend reviewing your product data, systems and integrations ahead of these changes. Being prepared can help minimise disruption and support compliance with the new EU customs requirements.
