Key points at a glance
- From 1 July 2026, the 150 € customs duty exemption will be abolished. It will be replaced, on an interim basis until approximately 2028, by a flat customs duty of 3 € per item category for B2C small consignments from non-EU countries.
- A separate EU handling fee of around 2 € per consignment is also planned, expected from around November 2026. In addition, individual Member States such as France and Italy already apply their own national charges.
- For retailers and logistics service providers, the decisive factors are therefore not a single fee, but correct customs tariff classification and a realistic landed cost model.
What changes on 1 July 2026?
Until now, consignments with a value of up to 150 € could be imported into the EU free of customs duty. Import VAT still applied. From 1 July 2026, the EU will abolish this duty exemption and replace it with a flat customs duty of 3 €. This is a transitional solution approved by the Council of the European Union on 11 February 2026.
The flat duty applies to B2C consignments with a value of up to 150 € from non-EU countries, initially for sellers registered in the Import One-Stop Shop (IOSS). The European Commission is reviewing whether the rule should be extended to non-registered traders.
The measure is temporary until the EU Customs Data Hub becomes operational, expected around 2028. After that, regular customs tariffs will apply. The duty is separate from import VAT, and the IOSS rules remain unchanged.
How is the 3 € flat duty calculated?
The duty applies per item category, meaning per customs tariff subheading, not per parcel. If one consignment contains several different item categories, the flat duty is due for each category.
The Council’s official example is a parcel containing one silk blouse and two wool blouses. Because these fall under different tariff subheadings, the parcel contains two different item categories, so 6 € is due. For mixed consignments, the total amount can therefore rise quickly above 3 €.
Why will the cost not stop at 3 €?
The 3 € flat duty dominates the discussion, but it is only the first cost layer. Two further layers may apply.
- EU handling fee: A separate handling fee of around 2 € per consignment is expected from around November 2026. It is still being negotiated between the Council and the European Parliament. The exact calculation method, whether per consignment or per item, has not yet been finalised.
- National charges: Several Member States have already introduced their own rules. France has applied a small parcel charge since 1 March 2026, set at 2 € per HS6 code and parcel. Italy also applies a charge of 2 €.
For planning purposes, this means that the real cost per consignment is built in layers and may differ by destination market. A uniform 3 € assumption does not reflect the actual cost situation.
What should retailers and logistics service providers do now?
The time to act is before the goods move. Here is what that looks like in practice.
- Review consignment flows: Identify imports of up to 150 € from non-EU countries and assess the customs exposure, including for mixed parcels.
- Ensure correct tariff classification: Classify goods carefully under the appropriate customs tariff heading, as the flat duty applies per item category. Errors can lead to additional costs or clearance delays.
- Recalculate landed cost: Include the flat duty, the planned handling fee and national charges in pricing and shipping calculations. Where relevant, consider whether consolidating consignments could reduce complexity or cost.
- Review IOSS and tax setup: Check your IOSS registration, VAT obligations and, where applicable, fiscal representation setup against the changed customs environment.
How Gerlach supports you
These changes add real complexity to cross-border B2C flows, and the details matter. Gerlach works with retailers, marketplaces and logistics providers to get the customs side right, from tariff classification and declarations through to IOSS, VAT registration and fiscal representation.
With more than 140 years of experience and over 1,000 customs specialists across 27 countries, we help businesses stay compliant as the rules change, without it becoming a distraction from running the business.
Get in touch to discuss your customs setup.
