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Important EU customs update for ecommerce shipments from July 2026

A side profile view shows an Evri branded lorry is driving along a straight road with an aeroplane that can be seen closely above.

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

A family of four pose smiling in front of their front door holding two parcels. The family consists of a father, mother and two daughters.

Personal Sender?

The new €3 customs duty applies to goods sold by businesses to customers in the EU. If you are sending a gift to a family member or friend with a total value less than €45 there will be no additional duty to pay.

Understanding the charges

#Shipment ContentsDuty Paid
Example 11 Item (1 HS Code)€3 customs duty
Example 23 Items (3 HS Codes)€9 customs duty
Example 33 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

Two female business owners in a stock room seen handling parcels and smiling

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.

Frequently Asked Questions