A new uniform customs duty will be introduced

On December 12, 2025, the finance ministers of the European Union reached an agreement to introduce a new, uniform customs duty, which will effectively abolish the previously applied exemption for low-value consignments (under €150). As a result, starting July 1, 2026, every parcel entering the EU with a value below €150 and processed through the Import One-Stop Shop (IOSS) will be subject to a uniform €3 customs duty per item, determined based on the product’s tariff category. In practice, this means that for parcels containing products falling under different tariff categories, the €3 duty must be paid separately for each item. It is still unclear how these product/tariff categories will be defined.

This fixed €3 duty will temporarily replace the current de minimis exemption, which previously allowed low-value imports (under €150) to enter the EU duty-free.

The new customs duty on low-value imported goods for B2C distance sales will primarily affect businesses and online platforms engaged in e-commerce. Although the newly introduced €3 duty is only a temporary measure, it is expected to remain in force until a final regulation eliminating the exemption threshold is adopted. After that, all goods under €150 will likely become subject to customs duties according to the EU tariff schedules applicable to each product.

In addition to the uniform €3 duty effective from July 1, 2026, some Member States may apply additional handling fees for low-value parcels. Furthermore, an EU-wide uniform handling fee is also expected to be introduced. The exact details of the proposal are not yet known, so it is advisable to monitor developments closely, as they may significantly impact e-commerce tax obligations. Deloitte’s customs and tax experts are available to assist with these matters.