Guidance and legal text on temporary flat fee on low-value imports which will apply until 1 July 2028
A dedicated Q&A document addresses the most common questions and provides technical explanations. The Q&A is a living document and will be updated periodically.
From 1 July 2026, the EU will apply a temporary €3 customs duty per item on low-value consignments (up to €150) imported from outside the EU, abolishing the duty exemption applicable until 30 June 2026. The €3 temporary customs duty is a flat fee, which will apply until 1 July 2028, after which normal customs duties will apply, depending on the type of good.
The measure is part of the EU’s Customs Reform, a broader effort to modernise customs procedures, ensuring fairness, safety, and sustainability in e-commerce. The effort follows evidence that a significant share of low-value e-commerce imports fail to meet EU safety and compliance standards, posing risks to consumers and undermining fair competition.
The de minimis duty-free rule was originally introduced to avoid disproportionate administrative burdens for customs authorities, businesses, and private individuals. However, due to the digitalisation of customs procedures, electronic data are nowadays available for all imported goods, so the exemption is now no longer justified. Moreover, the exemption does not reflect the reality of the market any longer. In 2025 alone, almost 5.9 billion of such low-value items were directly shipped from third countries to consumers in the EU, without paying customs duties. This has created an unfair competition that traditional retailers cannot compete with.
Products on the EU market have to comply with high standards, to protect citizens from dangerous goods and to remove goods that do not meet environmental and labour standards. If goods coming from third countries do not respect those standards, this generates unfair competition for legitimate EU business. Targeted inspections carried out across the EU 27 throughout 2025 in cosmetics, personal protective equipment (PPE), food supplements, toys, and electronics revealed alarming non-compliance: over 60% of checked products failed EU standards due to missing labels, forbidden ingredients, or absent safety documentation. The €3 duty levels the playing field, ensuring that all businesses bringing goods to the EU market, whether it is buying in bulk or individually, are subject to customs duties and comply with the rules.
A new guidance document for operators in the e-commerce market clarifies the new rules to remove the de minimis and introducing the €3 customs duty, adopted under Council Regulation (EU) 2026/382. To ensure the practical implementation of the new legislation, the UCC Delegated Act and Implementing Act had to be amended. The Commission adopted the delegated rules on 30 April 2026, which are now under scrutiny. The implementing rules have been published in the Official Journal of the EU on 8 June 2026. The guidance explains the changes that have been brought by these acts.
The rules will apply to distance sales of imported goods, such as online purchases from non-EU suppliers. To enhance traceability, product identifiers (PIDs) will also become mandatory from 1 November 2026 (but can be declared on a voluntary basis already from 1 July 2026), helping customs authorities detect and block unsafe or non-compliant goods.
Commissioner Maroš Šefčovič, said:
"This reform ensures fairness for all businesses operating within the EU market while keeping customs procedures simple for consumers. By introducing a small duty and stronger product traceability, we are closing loopholes that allowed unsafe and non-compliant goods to enter our market too easily. This is a key step in the modernisation of our Customs Union and towards a fully digital, agile and coordinated EU customs system fit for the challenges of our times."
