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EU €3 customs duty on low-value consignments
Council Regulation (EU) 2026/382 charges a customs duty of EUR 3 per item in a consignment whose intrinsic value does not exceed EUR 150. It runs from 1 July 2026 until 1 July 2028. An item is a distinct tariff classification: per tariff line, not per parcel and not per unit. In practice it is charged per declaration line, whatever the quantity.
- Commission example: 5 T-shirts = €3; 1 T-shirt + 1 watch = €6.
- Council example: 1 silk blouse + 2 wool blouses = €6.
- Grouping several items under the highest rate (Article 177 of the Union Customs Code) is not allowed where the €3 duty applies.
- After 1 July 2028, normal duty rates apply. The duty may be extended if the EU Customs Data Hub is not ready. The Commission assesses that by 1 December 2027.
- The Commission says the seller or importer is responsible for declaring and paying the duty, and that it is imposed on business, not consumers.
- The legal text applies the duty where the import is IOSS VAT-exempt, or the goods are in a postal consignment as defined in UCC-DA Article 1(24). Commission guidance says the intent is all distance sales of €150 or less, whatever the VAT scheme (IOSS, Special Arrangements, or standard VAT).
- A secondary reading (Studio Ponchio) is narrower. This is not a formal conflict between primary sources. Apply the Commission guidance and verify with your carrier.
- On 1 July 2026 the old €150 duty relief (Articles 23–24 of Regulation 1186/2009) was abolished. Import VAT still applies as before.
Sources
- Council Regulation (EU) 2026/382
- Commission guidance news
- Commission guidance PDF (version of 5 October 2026)
- Commission news, 29 June 2026
- Council press release
- Revenue.ie: buying from outside the EU
Last checked: 2026-10-17