EU Customs Duty: €3 on Goods Under €150 and a €2 Handling Fee from Nov 2026
EU customs duty rules for low-value goods changed in 2026. Until now, goods imported into the EU with an intrinsic value of €150 or less were exempt from import duty under the “de minimis” rule. The EU has now ended this exemption, and low-value shipments into the EU face two new charges. Here’s a summary from A2EShip to help you understand the changes and plan ahead.
1. €3 EU customs duty per declaration line, effective July 1, 2026
Shipments with an intrinsic value of €150 or less are charged a €3 customs duty for each line on the import declaration. One line can cover one or more items, depending on their tariff classification (HS code). A parcel containing products with different HS codes will therefore be charged €3 multiple times.
2. €2 EU handling fee per declaration line, expected from November 1, 2026
On top of the €3 duty, the EU will introduce a handling fee on low-value goods of €2 per declaration line. The European Commission has adopted the regulation for this fee, and A2EShip will notify you as soon as the official start date is confirmed.
Summary of charges collected by the EU
| Charge | Amount | Effective date |
|---|---|---|
| NEW: Customs duty | €3 per declaration line | July 1, 2026 |
| EXISTING: VAT | Varies by country | Already in effect |
| NEW: EU handling fee | €2 per declaration line | Expected November 1, 2026 |
Example: An order with 2 products under 2 different HS codes has 2 declaration lines. It will incur €6 in customs duty. Once the handling fee takes effect, it will also incur €4 in handling fees. These amounts do not include VAT.
3. Exceptions
- Shipments to VAT-registered business recipients (B2B) are charged standard duty rates instead of the €3 flat duty.
- Shipments that qualify under a free trade agreement (FTA) and are not sold under IOSS may receive duty relief. FTA shipments sold under IOSS are still charged €3 per declaration line.
4. What should sellers do?
- Review your pricing and shipping fees for the EU, especially for low-value orders and orders with multiple product types.
- Declare accurate and complete HS codes to avoid unexpected charges or shipment delays.
- For B2B shipments, have the recipient’s VAT number ready when creating the order.
- Let your buyers know about the cost changes in advance to reduce refused deliveries.
5. Frequently asked questions
Is the €3 EU customs duty charged per parcel or per item?
The duty is charged per line on the import declaration, not per parcel. Items with the same HS code usually share one line. Items with different HS codes are split into separate lines, and each line is charged €3.
Who pays the EU customs duty and handling fee?
It depends on the shipping terms. Under DDP, the sender or the selling platform pays upfront. Under DDU, the recipient usually pays on delivery. Sellers should agree on this clearly with buyers to avoid refused deliveries.
Does the €3 duty replace VAT?
No. The €3 customs duty and the €2 handling fee are charged in addition to VAT, which still applies at each country’s current rate.
Are goods over €150 affected?
Goods over €150 continue to be charged import duty at standard tariff rates, as before. The €3 flat duty does not apply to them.
A2EShip will continue to monitor the situation and share updates as further official guidance is released by the European Commission.
