Removal of Customs Duty Exemption for Shipments Under 150 Euros in the European Union

New Regulation on Low-Value Consignments under Council Regulation (EU) 2026/382

With Council Regulation (EU) 2026/382 dated 11 February 2026, the customs duty exemption for consignments sent from third countries to the European Union with an intrinsic value not exceeding EUR 150 has been abolished. Accordingly, Title II, Chapter V of Regulation (EC) No 1186/2009 has been repealed.

The Regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union and shall apply from 1 July 2026.

To facilitate the practical implementation of this change, a temporary simplified tariff scheme has been introduced for the period from 1 July 2026 to 1 July 2028. Under this transitional measure, a flat customs duty of EUR 3 will be levied on each individual item contained in consignments with an intrinsic value not exceeding EUR 150, irrespective of origin.

This flat-rate duty applies to:

• consignments exempt from VAT on importation pursuant to Article 143(1)(ca) of Directive 2006/112/EC, and
• postal consignments as defined in Commission Delegated Regulation (EU) 2015/2446.

Economic operators registered under and using the Import One Stop Shop (IOSS) scheme, as well as postal consignments, fall within the scope of this transitional measure. For operators not registered with IOSS, the Common Customs Tariff shall continue to apply.

The Regulation cites several reasons for abolishing the exemption, including:

• the rapid increase in low-value e-commerce consignments,
• systematic abuse of the EUR 150 threshold through undervaluation and artificial splitting of shipments,
• the availability of electronic data for all consignments in the digital customs environment, rendering the administrative burden justification obsolete, and
• the need to better protect the financial interests of the Union and its Member States.

The Regulation also establishes a monitoring and evaluation mechanism. From 1 October 2026 onwards, the European Commission will assess monthly whether any trade diversion occurs. Should such diversion be identified, the Commission may propose extending the scope of the transitional measure.

Furthermore, by 1 December 2027, the Commission will assess whether the central EU customs IT infrastructure envisaged for the assessment and declaration of import duties on distance sales consignments will be operational by 1 July 2028. If the infrastructure is not ready, the Commission may propose an extension of the transitional period.

Council Regulation (EU) 2026/382 has been adopted in accordance with the principle of proportionality, being limited to what is necessary under the Treaties. It is binding in its entirety and directly applicable in all Member States, and shall apply from 1 July 2026.

Source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202600382