Changes to low-value consignments
From 1 July 2026, new rules will apply to low-value consignments. This means that the relief from customs duty for goods worth less than EUR 150 will be removed and replaced by a flat-rate duty. 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. This change is a first step in the reform package, a process expected to continue until 1 March 2034.
A flat-rate duty of EUR 3 will be charged on each goods item contained in a parcel from 1 July 2026 to 1 July 2028. This period may be extended if necessary.
The temporary flat-rate customs duty for low-value consignments will be replaced by the standard customs duty from 1 July 2028. At that point, customs processing of low-value consignments will be transferred from national IT systems to the EU’s new Customs Data Hub.
Example
One parcel contains 1 silk blouse and 2 woollen blouses.
As the goods have different codes in TARIC, the parcel contains two separate items, and EUR 6 in customs duty is payable. Consequently, there will be two goods item entries in a customs declaration for low-value consignments, even if the goods are entered at the same six-digit level.