From 1 July 2026 the EU charges a flat €3 customs duty on low-value parcels bought online from outside the EU. It ends the duty-free treatment of goods worth up to €150 and hits cross-border sellers and marketplaces shipping single parcels into Europe. Here is how the duty works, who pays it, how it is calculated, and what non-EU sellers can do about it.
Quick answer: Since 1 July 2026, every distance-sale consignment worth up to €150 imported into the EU pays a flat €3 customs duty per item, where an “item” means each different tariff classification in the parcel, not each unit. The seller or importer declares and pays it. It is a temporary measure that applies until 1 July 2028, when normal customs duties are due to apply.
What is the €3 EU customs duty?
Until 30 June 2026, goods in consignments worth up to €150 entered the EU free of customs duty (VAT has been due on all imports since 2021). With billions of low-value parcels arriving each year, mostly from China, the EU agreed in December 2025 to end that exemption. As a temporary solution until its new customs data hub is ready, it applies a flat €3 duty per item to these parcels.
How the €3 duty is calculated
The duty is charged per item, based on tariff classification, not on quantity. Each different product type in a parcel (each different tariff line) counts as one item.
| Parcel contents | Items | Duty |
|---|---|---|
| 5 identical T-shirts | 1 (one tariff line) | €3 |
| 1 T-shirt + 1 watch | 2 (two tariff lines) | €6 |
| Phone case + charger + earbuds | 3 (three tariff lines) | €9 |
Import VAT is still due on top, at the rate of the customer’s country, collected either through the IOSS at checkout or on import.
Who pays the €3 duty?
- The declarant pays. That is the seller or importer: the IOSS holder, a user of the special arrangements, or their indirect representative. It is a charge on businesses, not on consumers, although sellers may pass it on in their prices.
- It applies whatever VAT scheme you use, including the Import One-Stop Shop (IOSS).
- Exemptions: goods that benefit from preferential trade agreements or customs union arrangements are excluded. Check the European Commission’s guidance for your situation.
Who is affected most?
- Cross-border marketplaces and sellers shipping single parcels from outside the EU, especially low-price, multi-item orders.
- Dropshippers sending orders direct from overseas suppliers.
- Brands with low average order values, where €3 or more per parcel is a large share of the price.
Example: what it costs a non-EU seller
A seller ships 10,000 orders a month from Asia to EU customers, averaging two different product types per parcel. The new duty adds about 10,000 × 2 × €3 = €60,000 a month, or €720,000 a year, on top of shipping, VAT and handling.
How to reduce the impact
- Import in bulk into an EU warehouse. Ship stock to the EU in pallets or containers, clear customs once at the normal duty rate for the goods, then send domestic parcels to customers. Individual parcels then no longer count as low-value imports.
- Review your order mix. Because the duty is per tariff line, bundles of many different product types cost more than multiples of the same item.
- Check preferential origin. Goods that qualify under a trade agreement may be excluded; see rules of origin.
- Get classification right. Correct HS codes avoid overpaying and delays.
Direct parcels vs bulk import into an EU warehouse
Direct parcels: €3 per item per parcel, import VAT per parcel, slower cross-border delivery and customs risk on every order. Bulk import: one customs clearance per shipment at the normal duty rate, VAT handled in the EU, and next-day domestic delivery from local stock. For most sellers with regular EU demand, bulk import becomes cheaper as soon as volumes are steady.
Related: Shipping from China to Europe · Europe–China freight and logistics · EU VAT for eCommerce: OSS and IOSS explained · Customs clearance · Importer of record
Frequently asked questions
What is the €3 EU customs duty?
A temporary flat customs duty of €3 per item on distance-sale consignments worth up to €150 imported into the EU, applying from 1 July 2026 until 1 July 2028.
Is the €3 duty per parcel or per item?
Per item, where an item means each different tariff classification in the parcel. Five identical T-shirts count as one item (€3); a T-shirt and a watch count as two (€6).
Who pays the €3 duty?
The declarant, meaning the seller or importer, such as the IOSS holder or its indirect representative. It is a charge on businesses, not consumers, though it may be passed on in prices.
Does the €3 duty replace import VAT?
No. Import VAT is still due at the rate of the customer’s country, collected through the IOSS at checkout or on import.
How can sellers avoid paying €3 on every parcel?
By importing stock in bulk into an EU warehouse and shipping domestic parcels from there, so individual orders are no longer low-value imports.
Sources
Figures are taken from the sources below and were checked in September 2026. Market estimates from research firms are labelled as estimates in the text.
