Changes to low-value consignments

From 1 July 2026, new rules will apply to low-value consignments when you import from a country outside the EU. This means that the relief from customs duty for goods worth less than EUR 150 will be removed. The aim is to protect the single market, but also to regulate trade in goods that may harm both individuals and the environment.

The Council of the European Union has decided on new customs rules for low-value goods entering the EU.

For businesses

From 1 July 2026, businesses will be required to pay customs duties in accordance with Tulltaxan (TARIC), regardless of the value of the goods.

For private individuals

For private individuals, a customs duty of €3 will be charged for every goods item that is included in a consignment with a value of up to €150. The duty applies from 1 July 2026 until 1 July 2028. The €3 customs duty is temporary and will be replaced by a percentage-based customs duty from 1 July 2028.

New customs duty from 1 July 2026

The declaration guides explain how you, as a representative, should submit a tax return on behalf of a private individual.

Example

The amount of customs duty depends on whether a parcel contains different or identical items.

Different items (e.g., a mobile phone case and a jumper): These are counted as separate goods items. A customs duty is charged on each item, resulting in a total fee of €6.
Identical items: These are usually counted as a single item. A customs duty is charged on each item, a single €3 fee applies.

Sometimes, identical items may be counted as separate goods items. This is because some online shops may declare them that way for technical reasons.