EU ends the €150 duty exemption: how does the €3 per item duty work?
Answer
Under Council Regulation (EU) 2026/382 the EU removed duty relief for goods up to €150. From 2026-07-01 to 2028-07-01, e-commerce consignments up to €150 pay €3 customs duty per item (the Commission guidance says under any VAT scheme; the Regulation wording is narrower, see the end of this page). An "item" is counted by tariff classification, not quantity: 5 T-shirts = €3; 1 T-shirt + 1 watch = €6. VAT is separate. A separate EU handling fee is proposed; amount and date not yet set.
- Applies to
- E-commerce consignments up to €150 shipped into the EU, including from China.
Key points
| Item | Detail |
|---|---|
| Law | Council Regulation (EU) 2026/382 |
| Period | 2026-07-01 to 2028-07-01 (temporary), then normal duties |
| Scope | Distance sales up to €150, all VAT schemes (IOSS, special arrangements, standard) |
| What is an item | Per tariff classification, not per piece |
| Who pays | The declarant (seller, importer, IOSS holder or indirect representative); the Commission says it is "not a tax on consumers" |
| Exception | Preferential-origin goods (not under IOSS, declared in H1) |
| Product identifiers | Voluntary from 2026-07-01, mandatory from 2026-11-01 |
| Handling fee | Proposed separately; amount and date to be set |
Sources: European Commission guidance and legal text, EU customs reform, EUR-Lex (EU) 2026/382
What you can do
- Count one item for each category of goods in an order, and charge EUR 3 for each.
- Before 2026-11-01, confirm with your forwarder how to fill in the product identifiers.
- The EUR 3 already paid usually cannot be recovered when the buyer returns the goods; see Is duty refunded on returns?.
Still uncertain
- The exact tariff level used to count items.
- Amount and start date of the EU handling fee.
- Scope wording differs between sources: the Commission guidance (version of 5 October 2026, not legally binding) says all VAT schemes; the Regulation text and the Council's December 2025 release describe IOSS and postal consignments, with other operators on normal duty rates. Confirm with your declarant which applies to your shipments.