EU‑Wide Change €3 EU Customs Duty - From 1st July 2026
The Council of the European Union has formally agreed to introduce a fixed €3 customs duty on low‑value consignments entering the EU.
This €3 applies per commodity code, NOT per consignment.
Key points:
Applies to goods valued at €150 or less.
Applies EU‑wide (all Member States)Countries CAN add an additional handling fee.
Mainly affects B2C e‑commerce shipments, particularly those using IOSS
The €3 duty is applied per tariff heading (HS code), not per consignment.
This is a customs duty, not VAT and not a carrier handling fee.
Effective date: 1 July 2026
This is a temporary, transitional measure pending full EU customs reform planned for 2028.
National Measures Introduced Ahead of the EU
Some Member States have implemented national handling or administrative charges in advance of the EU‑wide duty. These are additional to the mandatory EU €3 duty. Other Member States (e.g. Germany, Poland) have indicated a preference for an EU‑wide solution only and have not enacted national charges at this stage.
France
Charge: €2 per low‑value consignment
Effective: 1 March 2026
Italy
Charge: €2 per low‑value consignment
Effective: 1 January 2026
Romania
Charge: 25 RON per parcel (approx. €5)
Effective: 1 January 2026
How is this calculated?
According to Council of the European Union guidance (12 December 2025):
The €3 EU customs duty is not applied per consignment
It is applied per item, based on its tariff heading (HS code)
This means:
One consignment can attract multiple €3 charges
If a parcel contains items with different HS codes, each distinct tariff heading attracts its own €3 duty
Key Takeaway
2026 marks a significant shift toward greater scrutiny and cost recovery on small parcels entering the EU, which will increase costs for IOSS and B2C shipments into the EU. For questions - reach out to us today
Links:
https://www.consilium.europa.eu/en/press/press-releases/2025/12/12/customs-council-agrees-to-levy-c…https://ec.europa.eu/commission/presscorner/detail/en/ip_25_3045