Cross-border selling · 30 June 2026 · €3 from 1 July · €2 from 1 November
EU ends the €150 duty exemption
The EU duty relief for consignments up to €150 ends on 30 June 2026, followed by a temporary €3 duty and a €2 handling fee.
Key facts
| Duty relief ends | The exemption for consignments up to €150 applies until 30 June 2026 |
|---|---|
| Temporary flat duty | A €3 customs duty per low-value item applies from 1 July 2026 under the temporary scheme |
| Handling fee | A €2 Union handling fee per small consignment applies from 1 November 2026 |
| VAT | IOSS continues to handle import VAT for eligible consignments up to €150 |
| Duration | The temporary flat-duty scheme is set to run until the permanent reform takes effect; check the current legal text |
| Official source | European Commission, taxation and customs, EU customs reform |
Three dates to put in the price list
30 June 2026 is the last day of the €150 duty relief. From 1 July 2026 a temporary €3 duty applies per low-value item, and from 1 November 2026 a €2 handling fee applies per small consignment. Each line is separate from VAT, which continues to be handled through IOSS where the consignment is eligible.
A seller shipping a €12 product faces a fixed €3 plus €2 before any ad valorem duty, which is a 40%+ add-on to the goods value. That is why the change is not a rounding error for low-price catalogues: the fixed charges dominate.
What it does to a low-price catalogue
Run the new landed cost on the cheapest and the most expensive SKU in the same shipment. The cheap SKU often moves from profitable to loss-making while the expensive one absorbs the fixed charges easily. The response is usually a price change, a minimum order value, a bundling strategy, or a different fulfilment route.
The calculator applies the duty and handling lines separately so the effect on each SKU is visible. Keep the effective dates next to the assumptions and re-run the model when the permanent reform text changes.
Frequently asked questions
When exactly does the €150 duty exemption end?
The exemption applies until 30 June 2026. From 1 July 2026 the temporary flat-duty scheme applies to low-value imports. Confirm the current scope in the official legal text before changing prices.
Is the €3 duty per item or per parcel?
The temporary scheme is expressed as a flat duty on low-value items. Check the current Commission guidance for the exact unit and any exceptions before modelling a mixed parcel.
Does IOSS still apply?
IOSS continues to handle import VAT for eligible consignments up to €150. It is a VAT collection mechanism, not a duty exemption, so the duty and handling lines are separate.
Is the €2 handling fee charged on every parcel?
The Commission describes a €2 Union handling fee per small consignment from 1 November 2026. Scope and exemptions are defined in the legal text; verify before repricing.
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