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.com

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 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 duty fixed?

No, EU tax is charged per item and 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