Home > Blog > De Minimis for Shipments Into the EU

By George Matthews, Marketing Director

Last updated: October 9, 2026

On July 1, 2026, the EU removed its €150 customs duty exemption. Stores that sell and ship low-value goods to EU customers now pay a temporary €3 customs duty for each type of item in a parcel, on top of VAT. Packages you buy in the U.S. and forward yourself are not covered by the €3 rate.

Whether you're a shopper in the European Union or a store that ships to the EU, this change to EU customs rules affects you. On the surface, it may seem small, but its impact can be significant for both businesses and consumers.

• What changed on July 1, 2026?
• How does the €3 "per declaration line" duty work?
• Does the €3 duty apply to forwarded packages?
• What are the new product information rules?
• Why did the EU make these changes?
• How do these changes affect you?
• How can you avoid delays?
• FAQ

What changed on July 1, 2026?

The de minimis threshold (the value below which goods enter a country duty-free) let imports worth €150 or less enter the EU with no customs duty and minimal paperwork. That exemption ended on June 30, 2026.

Since July 1, 2026, business-to-consumer (B2C) sales of goods worth €150 or less, shipped from outside the EU, carry a flat €3 customs duty for each item category. Simply put, a store shipping a low-value order to an EU customer now owes €3 per item type, on top of other fees, and needs more detailed paperwork to avoid delays.

These rules are different from the EU's July 2021 VAT reforms, which ended the €22 VAT exemption so that almost all imported goods pay VAT regardless of value. The new €3 duty does not replace VAT. It's charged on top of VAT and any processing fees.

How does the €3 "per declaration line" duty work?

A declaration line is a line on a customs form that lists a type of product being imported. The EU counts an "item" as goods that share the same tariff classification (HS code, a standard product category number), the same description, and, where it applies, the same origin. In practice, customs systems charge the €3 for each declaration line, not for each parcel or each piece. Here's how that adds up:

• 1 shirt: one HS code, one line, €3.
• 3 identical shirts: still one HS code, one line, €3.
• 1 shirt, 1 bag, and 1 watch: three HS codes, three lines, €9.

The €3 duty is temporary. It applies from July 1, 2026 until July 1, 2028, when the EU plans to switch to normal customs duty rates through its new customs data system. The date could be extended if that system isn't ready.

Does the €3 duty apply to forwarded packages?

No. The €3 rate only covers distance sales, where a store sells to you and arranges the shipping. The European Commission says shipments where the buyer arranges the transport without the seller's involvement are excluded.

When you buy from a U.S. store, ship it to your Shipito address, and forward it home, you arranged the international shipping. Since the €150 exemption is gone, expect the normal duty rate for your item's category instead of the flat €3. Our guide Do I Pay Duties on U.S. Packages? explains how to estimate it.

Shopping from European stores? Ship to our warehouse in Austria. Goods moving within the EU don't go through EU import customs.

What are the new product information rules?

The €3 duty isn't the only change. From November 1, 2026, customs declarations for distance sales must include product identifiers. These are codes that tell customs exactly what is being shipped, such as the seller's own product ID and a standard product ID, like a barcode number, where one exists.

Missing or incomplete product identifiers can stop shipments from clearing customs on time. In some cases, packages may even be returned, which means a whole new set of fees and delays.

Additional fees

Expect other fees that are separate from customs duty and import VAT. These can include:

• National customs, postal, or administrative processing fees in the destination country
• Fees from the carrier handling your shipment
• Charges that depend on the value of your shipment

Each EU country can set its own national charges, so costs can vary even between similar items.

Why did the EU make these changes?

With the growth of global e-commerce, billions of low-value packages enter the EU every year. That volume puts pressure on customs authorities to modernize while keeping products safe. These changes are meant to:

• Make sure imports meet EU rules and product standards
• Reduce undervalued shipments
• Level the playing field for EU businesses
• Improve tax and duty collection
• Prepare EU customs systems for more accurate shipment data

How do these changes affect you?

These rules affect both sellers outside the EU and customers inside it. Whichever group you're in, expect two major changes.

More accurate shipment data

More detailed customs information is now required for low-value imports. If you're a seller, be careful with your customs documents so you get them right the first time. Mistakes lead to delays that hurt your customer experience. Sellers using our Shipito for Business API already send HS codes for EU shipments.

Higher costs

With the €3 duty on top of VAT and other fees, low-value imports cost more overall. If you're a shopper in the EU, expect some items to cost more. If you're a seller shipping into the EU, review your pricing. Returns may cost more too, and customs duty may not be refunded when an item is returned.

How can you avoid delays?

Customs delays are a headache for sellers and shoppers alike. These steps help your shipment move smoothly:

• Check that your customs data is complete, including product identifiers.
• Check the destination country's import rules and local fees.
• Make sure the declared value matches the real price paid.
• Sellers: tell customers clearly whether they'll pay duties on arrival or whether your business covers them.

New rules don't have to make international shipping difficult. With careful review, complete details, and clear communication, you can keep shipping as usual. Shipito for Business and our customs FAQ can help.

FAQ

Is the €3 customs duty charged per item or per parcel?

Per declaration line, not per order or parcel. Identical items with the same HS code and origin share one line, so three identical shirts cost €3 in total. Three different products with three different HS codes are three lines, so they cost €9. How a customs declaration is structured can directly change a shipment's landed cost, meaning its total cost delivered.

Will all my parcels be charged the €3 duty?

No. The €3 duty applies to business-to-consumer distance sales worth €150 or less, where a store sells and ships goods into the EU. Packages that a buyer arranges to ship, like purchases forwarded through Shipito, are excluded and may face normal duty rates instead. Shipments worth more than €150 also pay normal duty rates, along with VAT.

Does every EU country charge the same fees?

The €3 customs duty is the same in every EU member state. However, each country can add its own national charges, such as customs processing, postal, or administrative fees, and carriers add their own fees too. That's why the total cost of a similar item can vary from one EU country to another.

Are the customs duty and VAT the same thing?

No. The €3 customs duty and import VAT are separate charges, and both may apply to the same shipment along with other fees. The €3 duty does not replace VAT. VAT has applied to almost all imported goods, whatever their value, since the EU's July 2021 VAT reforms.

Is the €3 customs duty permanent?

No. The €3 duty is temporary and applies from July 1, 2026 until July 1, 2028. After that, the EU plans to apply normal customs duty rates based on the type of goods, once its new customs data system is running. The end date could be extended if that system isn't ready in time.