EU €3 customs duty on small parcels
Updated · Rotomal
Since 1 July 2026, B2C consignments of €150 or less sent from outside the EU to EU consumers pay a flat €3 customs duty per item, meaning per declaration line of goods sharing the same tariff classification, description and, where applicable, origin, on top of import VAT. Three items with three different codes pay €9; three units of the same product with one code pay €3. It applies whatever the VAT regime, IOSS included. Most carriers ask for an 8-digit tariff code, the country of origin, a description and the value for each item, and since 1 November 2026 product identifiers must be declared. The European Commission says the interim duty applies until 1 July 2028.
Timeline
| Date | What changes |
|---|---|
| Up to 30 June 2026 | Goods of €150 or less generally exempt from EU customs duty |
| 1 July 2026 | €150 duty exemption ends; €3 duty per item (declaration line) starts for B2C distance sales |
| 1 November 2026 | Product identifiers must be declared for these consignments, according to the European Commission |
| Not yet decided | A separate EU handling fee per parcel is still under discussion; the Commission says it could be introduced at the end of 2026 |
| 1 July 2028 | Planned end of the interim €3 duty, when the EU Customs Data Hub is expected to be operational; normal duty rates then apply |
How the €3 is counted
- Per item, which the Commission defines as goods in one consignment sharing the same tariff classification, description and, where applicable, origin; in practice one €3 per declaration line, not per parcel and not per unit.
- The declaration type matters: the Commission's example is three goods sharing an 8-digit CN code but with different 10-digit TARIC codes, which pay €3 on an H6 or H7 declaration but €9 on a full H1 declaration.
- Three different products with three different codes: 3 × €3 = €9.
- Three units of one product, one code: €3.
- Import VAT is charged in addition; Evri notes the €3 is not refundable.
- Evri says gifts between private persons under €45 pay no additional duty.
The European Commission says the duty applies to B2C distance sales whatever the VAT regime: IOSS, Special Arrangements or standard import VAT. Some carrier guidance described it as starting with IOSS consignments only; the Commission's guidance is the one to follow, and your carrier decides how it collects the duty.
Data each item needs
- Tariff code: 8 digits for most carriers, according to Linnworks; Royal Mail accepts 6 to 10 digits.
- Country of origin as an ISO 2-letter code (where the item was made).
- A specific goods description that matches the code.
- Item value.
- EORI or VAT number, as your carrier asks.
- IOSS number where you use IOSS.
- Product identifiers, as Linnworks lists them: a merchant identifier (your SKU), the manufacturer's or supplier's own product code, and a standard code such as GTIN, EAN, UPC or ISBN where one exists.
What this means for your catalog
- Give similar products the same code when they really are the same kind of goods; inconsistent codes on near-identical items can add extra €3 lines to one order.
- Do not merge different goods under one code to save duty: the code must match what is in the parcel.
- Record the country of origin per product; it is required on every item line.
- Keep SKUs and GTINs in your product data so they can be sent as product identifiers.
Shipping to the US as well?
A CBP rule published on 24 June 2026 suspended the $800 de minimis exemption for mail and created a postal informal entry for mail shipments of $2,500 or less. The entry lists each item's description, country of origin, all applicable 10-digit HTSUS classifications and value. It took effect on 24 July 2026, with some requirements from 22 October 2026.
If you want this done for you
Tariff Ready classifies your catalog with HS, EU and US codes, origin, customs descriptions and product identifiers, and gives you one import file. From $49 for 100 SKUs, paid once, with the scope confirmed before you pay.
Questions
Is the €3 charged per parcel?
No. The European Commission says it is charged per item, meaning per declaration line of goods sharing the same tariff classification, description and, where applicable, origin.
Does the €3 replace VAT?
No. Import VAT still applies, through IOSS or at import.
Is this legal advice?
No. This guide summarises European Commission and carrier guidance we checked on 7 November 2026. Confirm how the rules apply to your shipments with your carrier or a customs broker.
Sources
- European Commission, Access2Markets: EU applies €3 customs duty per item on low-value e-commerce consignments (30 June 2026) Source: trade.ec.europa.eu
- European Commission, Taxation and Customs Union: guidance on the temporary flat fee on low-value imports until 1 July 2028 Source: taxation-customs.ec.europa.eu
- Evri: EU customs update 2026 (24 June 2026) Source: evri.com
- Linnworks: EU customs changes 1 July 2026 (modified 16 September 2026) Source: help.linnworks.com
- Federal Register, 24 June 2026: Indefinite suspension of the de minimis exemption for mail shipments and new postal informal entry Source: govinfo.gov