The EU's €3 customs duty on small parcels: does it apply to you?
Checked against the sources on 6 October 2026
Until 30 June 2026, goods in parcels worth up to €150 entered the EU free of customs duty. Since 1 July 2026 a flat €3 duty applies to them.
Which parcels
Consignments with an intrinsic value of €150 or less that are distance sales to consumers in the EU (B2C), whatever the VAT scheme (IOSS or not) and the type of customs declaration.
How much
€3 per item. An item means goods in the consignment with the same tariff classification, description and, where applicable, origin. In practice the duty is charged per line of the customs declaration: a parcel with three kinds of goods pays €9.
Until when
The flat duty is temporary, from 1 July 2026 to 1 July 2028. After that, normal customs duties are planned to apply depending on the goods.
What to do
- price the duty into low-value sales to EU consumers;
- keep goods of the same kind on one declaration line, and classify each kind correctly;
- consumer products sold this way are under the GPSR too; check with the GPSR check.