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. This change is a first step in the reform package, a process expected to continue until 1 March 2034.
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 (in Swedish)
The declaration guides explain how you, as a representative, should submit a tax return on behalf of a private individual.
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.