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EU Ends Low-Value Customs Exemption and Imposes €3 Fee on Small Imports

The charge is levied per customs position and added to import VAT plus carrier handling fees, prompting sellers and marketplaces to use IOSS or EU stock to avoid surprise costs.

Overview

  • The EU change takes effect on 1 July 2026 and replaces the practical customs exemption for many non-EU parcels with a flat €3 fee for shipments valued up to €150.
  • The €3 levy is calculated per customs position (per distinct product category), so mixed-item orders can incur multiple fees while identical-item bundles normally do not.
  • Buyers will pay the new levy on top of import VAT and any parcel-carrier processing charges, with a Trusted Shops example showing a €12 shirt rising to about €25 when VAT and a €7.50 carrier fee are added.
  • Whether the extra costs appear at checkout or on delivery depends on IOSS use: sellers using the Import One-Stop Shop can collect and remit VAT at sale so the displayed price is final, while sellers not using IOSS may bill recipients on arrival.
  • The rule is likely to push platforms and logistics providers to repricing, absorb part of fees, expand EU warehousing, and change routing to reduce surprise charges and ease customs workloads.