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From July 1 2026, the EU adds a customs duty on all parcels from outside the EU. Here's what it means whether you sell within the EU, import, or ship into it.
From July 1 2026, the EU is introducing a customs duty on all goods sent to European consumers from outside the EU, including the smallest parcels that used to arrive duty-free. It is the first step in a wider customs reform, and depending on how you ship and sell, it affects you in different ways.
What is changing?
The EU is abolishing the duty exemption on goods valued up to €150 and replacing it with a flat €3 customs duty per item on low-value consignments that is, goods worth up to €150 sent from a business outside the EU to a private consumer in the EU (B2C). Above €150, the normal tariff applies as before.
Here, an “item” means goods that share the same commodity code, not each physical unit. A parcel containing several different product types can be charged €3 more than once, while several identical items, three of the same cotton blouse, say, count as a single item under one commodity code and are charged only once.
Two dates are worth noting. The flat rate is temporary and applies until July 1 2028, when the EU’s new customs system is expected to take over. From November 1 2026, product identifiers become mandatory in the customs declaration.
What it means for you
It depends on how you sell and ship.
If you sell within the EU. Your own shipping costs do not change. What does change is the price advantage that large non-EU platforms have enjoyed for years. The scale is striking: the European Commission reports that nearly 5.9 billion low-value items were shipped directly to EU consumers in 2025 without any customs duty, and Dansk Erhverv (the Danish Chamber of Commerce) estimates that around 20 million parcels enter the EU every day from platforms of this kind.
The pull is just as clear with consumers: Svensk Handel (the Swedish Trade Federation) found that nearly one in five Swedes planned to buy Christmas gifts from Temu or Shein. Applying the duty to even the smallest parcels narrows that price gap. It will not level everything, rules on product safety and accountability still differ, but it is a step in that direction, and a reason to lean into the advantages you already have, like proximity and faster delivery.
If you import or dropship from outside the EU. How you are affected depends on where the goods go. If you dropship and a supplier ships directly to your EU customer, the €3 per item (B2C) applies. If you bring goods into your own stock (B2B), normal customs treatment applies rather than the €3 model but the under-€150 exemption disappears for you too, so low-value imports such as samples and small replenishment orders now carry duty where they did not before. Either way, make sure your products carry the correct commodity (HS) codes, and confirm the exact customs treatment with your carrier or customs authority.
If you sell into the EU from a non-EU country (for example Norway or the UK). Seen from the EU, you are a non-EU sender, so the duty applies to your B2C consignments as well, and it is your EU customer who sees the €3 per item added on import, which can affect both price and conversion. Goods with preferential origin under a trade agreement can be exempt, but only with a full customs declaration and documented origin, rather than the simplified route. Goods without that origin, for example items re-sold from outside the agreement, are charged like any other.
Staying competitive across borders
Whatever your situation, a smooth cross-border experience is what turns a basket into a sale. Be upfront about any customs costs your EU customers may face, transparency before checkout means fewer surprises on delivery and fewer refused parcels. With Delivery Checkout you can offer the delivery options and shipping prices your customers expect. And with Return Portal you can give customers in several countries an easy, on-brand return experience, an area where the large non-EU platforms are often cumbersome.
Key dates
- July 1 2026: the duty exemption up to €150 is abolished, and the €3 per item duty takes effect.
- November 1 2026: product identifiers become mandatory in the customs declaration.
- July 1 2028: the flat rate applies until this date, when the EU’s new customs system is expected to take over.
Frequently asked questions
Does the duty apply to parcels we send within the EU?
No. It applies to goods imported into the EU from outside it. If you ship within the EU, your own shipping costs are not affected by this change.
Can the duty be avoided?
For goods with preferential origin under a trade agreement, yes, with a full customs declaration and documented origin. Otherwise, the €3 per item applies to consignments up to €150 from outside the EU.
Who pays the duty?
It is collected on import into the EU and is ultimately reflected in what the importer, or the customer, pays.
