New customs rules for products purchased from countries outside the European Union will come into force on 1 July 2026 across all EU Member States.
The changes are expected to increase the cost of certain online purchases and may also affect the process of returning products ordered from non-EU countries.
Duty exemption abolished for low-value goods
Under the new customs rules, the exemption from import duties for parcels entering the EU from third countries with a value of up to €150 will be abolished.
A temporary customs duty of €3 will be imposed on each item contained in a parcel valued at up to €150 that is shipped from a non-EU country as part of a distance sale.
The measure applies regardless of the total value of the parcel, provided the goods fall within the specified category.
Exemption remains for gifts
The duty and VAT exemption for gifts valued at up to €45 will remain in place.
The exemption applies only to non-commercial gifts sent from one private individual to another without any form of payment and includes items specified under Regulation 4 of KDP 378/2004.
How the duty will be calculated
The €3 duty will apply to each different type of product contained in a parcel.
A product will be considered different if it has:
- A different six-digit Taric code
- A different ten-digit Combined Nomenclature code
- A different description
- A different origin, where applicable
The duty will be added to the taxable value used for VAT calculations, increasing the final amount paid by consumers.
Aim is fairer competition
According to the announcement, the objective of the new customs rules is to ensure a level playing field between businesses operating within the European Union and companies based in third countries.
The measure forms part of wider efforts to address competitive imbalances in cross-border e-commerce and imported low-value goods.
Also read: Foreign investment screening rules set to tighten
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