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Most sellers shipping to the EU have heard about the July 1 regulatory change. A €3 duty on low-value imports sounds manageable. But that's not quite how the math works, and the difference could catch a lot of merchants off guard.
The EU's customs reform accelerates a trend that was already underway: more data requirements, more pre-collection of duties, and greater accountability placed on sellers and platforms rather than the final recipient.
For years, the EU's de minimis rule let low-value shipments—anything under €150—enter duty-free. That provision disappears on July 1, 2026.
In its place: a mandatory €3 flat-rate duty per HS code type on any B2C parcel with a total declared value under €150. If your parcel clears that threshold, every distinct product type in the package triggers a separate €3 charge.
These changes apply to all B2C shipments arriving in the EU from any third country outside the bloc (US, UK, Canada, Australia, China, etc.). While goods from countries with an EU Free Trade Agreement (like the UK or Turkey) may qualify for reduced or zero rates, they are still required to comply with the new data rules.
This is a transitional fee. The temporary €3 customs duty will apply until July 1, 2028. After that date, normal duty rates are scheduled to apply based on product value. However, the EU will assess by December 2027 if their new EU Customs Data Hub is operational; if it isn't, the Commission may extend this transitional flat-rate duty for a longer period.
(Note: B2B shipments under €150 are not subject to the €3 flat rate. If you have a mix of B2B and B2C volume, you'll need to flag orders appropriately.)
The €3 fee is added per customs category (HS code), not per item or per parcel.
HS codes (Harmonized System codes) are standardized product classifications used by customs authorities. Each distinct type of product carries its own code—and each distinct HS code in a shipment triggers a separate €3 charge.
Here's what that looks like in practice:
A customer orders five t-shirts (all sharing HS code: 6109.10) and one watch (HS code: 9102.11). Because there are two distinct product categories, that is €6 in new duties on a single order.
Run that math on your average EU order. If your customers typically buy two or three distinct product types per transaction, you're looking at €6 to €9 in duties per shipment. Multiply that across your EU volume, and the numbers matter.
A core takeaway from the official EU guidance is that the responsibility of properly paying the €3 customs duty upon arrival should lie first and foremost with the shipper—not the end customer.
To enforce this, the EU is using a hierarchical "cascade" approach. The IOSS (Import One-Stop Shop) holder is the first declarant to be considered. If you possess an active IOSS number, you are expected to collect and remit both the VAT and the €3 flat duty at checkout.
In recent industry discussions, it has become increasingly clear that possessing an IOSS is highly beneficial for maintaining smooth EU operations. If you do not have an IOSS, your carrier must act as the declarant under Special Arrangements, which often triggers additional local clearance fees that must be passed on to you or your buyer.
Shippers must also provide significantly more detailed product data with every shipment into the EU. For each item in a parcel, you'll need:
Missing or incomplete data can result in shipments being held, delayed, or returned at customs. While declaring PIDs is technically voluntary starting July 1, 2026, it becomes strictly mandatory on November 1, 2026. We strongly recommend starting as early as possible to help mitigate potential border delays.
When shipping internationally, you choose who pays duties at delivery: the shipper (Delivered Duty Paid, or DDP) or the recipient (Delivered Duty Unpaid, or DDU).
DDU puts the charge on your customer's doorstep. With a new flat-rate duty now applicable on B2C shipments, DDU means your EU customers will receive a charge request before they can collect their package. That creates friction, negative reviews, and in some cases, refused deliveries where the €3 duty is non-refundable to you.
This is where solutions like GlobalPost Plus and GlobalPost Plus - Duties and Taxes Included become great options for your business. Designed with this industry shift in mind, these services allow you to promote a "no duties or taxes on delivery" experience. By collecting charges at label creation, you can offer a more seamless delivery experience that helps keep your customers happy and your shipments moving efficiently through customs.
July 1 is close, and European customs authorities are scrambling to implement these changes. Here's how to help prepare your business:
These EU de minimis shipping changes are real, and they're arriving fast. The sellers who come out ahead are the ones who ran the numbers, updated their product data, and partnered with the right logistics provider.
Make sure your shipping setup is ready for July 1. Start streamlining your international shipping with GlobalPost today.
