New EU Import Regulations for Low-Value Goods (Effective 2026)

Starting July 1, 2026, the European Union (EU) will implement new customs regulations affecting low-value imported goods.

Related links:

DHL: Customs Regulatory Updates | DHL Express

FedEx: Scroll down to the section "Shipping Regulatory Update" on FedEx | System Down

UPS: EU Customs Changes: How to Prepare | PDF

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What are “low-value goods”?

Goods with a declared value of €150 or below, typically B2C e-commerce shipments.

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What are the key changes?

● Removal of duty exemption for low-value goods

● Introduction of a €3 customs duty on B2C shipments ≤ €150

● Mandatory provision of detailed product identification data

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Will all low-value shipments be taxed?

Yes. The previous duty exemption will be removed, meaning all shipments are subject to customs duties.

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Is the €3 duty fixed?

Currently, a flat €3 duty applies to B2C shipments valued ≤ €150, but this may be subject to future regulatory updates.

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Does VAT still apply?

Yes. Value Added Tax (VAT) remains applicable in addition to the new duty.

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What product information is required?

The following product identifiers must be provided:

● Merchant Product ID

● Non-standard Manufacturer Product ID

● Standard Manufacturer Product ID (if available)

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When must these identifiers be provided?

● Recommended: Start providing from July 1, 2026

● Mandatory enforcement: November 1, 2026

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What happens if the data is incomplete or missing?

Shipments may experience:

● Customs clearance delays

● Shipment holds or rejections

● Delivery failures

● Customers not receiving their goods