The €150 EU Duty Exemption Ends in 2026. Here’s How to Prepare

The European Union customs changes for low-value imports take effect on 1 July 2026, ending the €150 duty exemption and introducing a €3 customs duty per declaration line.

Australian exporters and e-commerce sellers shipping goods under €150 into the EU should update landed cost calculations, carrier documentation, and pricing models before the changes take effect to reduce the risk of clearance delays, rejected entries or unexpected charges reaching customers.

   

        

   

     

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What EU Customs Changes Are Coming in 2026: Quick Summary

The EU customs changes for low-value imports introduce several regulatory updates that affect how goods under €150 enter the EU:

• The €150 de minimis duty exemption ends on 1 July 2026. All low-value imports will be subject to duty.
• The €3 charges apples per customs declaration line rather than per parcel, meaning multi-item shipments may incur multiple charges.
• Three mandatory product identifiers are required per shipment line. Missing data prevents customs clearance.
• An EU-wide handling fee is proposed for the end of 2026 to cover administrative costs.
• By 2028, the EU will replace the €3 flat rate with standard tariff rates under the EU Customs Data Hub.

Australian businesses shipping to Europe can compare international freight options at Couriers & Freight.

The End of the €150 De Minimis Rule

De minimis refers to the minimum value threshold below which imported goods are exempt from customs duties. Under the current EU rule, any goods valued at €150 or less enter the EU without attracting import duty.

From 1 July 2026, this exemption is abolished entirely, and all shipments become subject to customs charges regardless of value.

The €3 Flat Customs Duty (From 1 July 2026)

The €3 charge applies per line of the customs import declaration, not per parcel. A single parcel containing clothing and electronics, classified under two separate tariff headings, will generate two declaration lines and two separate €3 charges.

For Australian sellers shipping multi-item orders to EU consumers, this directly affects the landed cost per order.

There are two exceptions. B2B shipments to VAT-registered recipients are not subject to the €3 rate; standard duty rates apply instead.

For shipments covered by a free trade agreement and not sold under the IOSS scheme, duty relief can be applied. Free trade agreement shipments sold under IOSS, however, are still charged the €3 duty per declaration line. The European Commission confirmed the 1 July 2026 effective date as part of the broader EU Customs Reform package.

New Mandatory Product Identifier Requirements

For every shipment line covering goods under €150 imported into the EU, shippers must now provide three product identifiers:

1. Merchant product identifier
2. Non-standardised manufacturer product identifier
3. Standardised manufacturer product identifier where one exists.

All three must be submitted by the customs broker during the clearance process. If any identifier is missing from the customs entry, the shipment cannot be cleared.

For Australian exporters, this means product data must be structured and ready before goods are booked for dispatch, not resolved at the border.

The Proposed EU-Wide Handling Fee

Separate from the €3 customs duty, the European Commission has proposed an EU-wide handling fee of approximately €2 per parcel for distance sales and e-commerce imports. This fee is expected to take effect around November 2026 and is intended to cover administrative processing costs at the border.

Several EU member states have already introduced national fees in advance of the EU-wide rollout.

• Romania introduced a fee of 25 RON per parcel from January 2026.
• France introduced a €2 fee from March 2026.
• Italy introduced a €2 fee that has since been suspended until June 2026.

Full Customs Reform Target by 2028

The €3 flat duty is not the final state of EU customs reform. By 2028, the EU plans to replace the flat rate with standard tariff rates applied to all imported goods regardless of value. This transition will be administered through the EU Customs Data Hub, a centralised platform for customs data processing across all member states.

Australia exporters shipping regularly to the EU should treat July 2026 as the first stage of a broader customs reform process rather than a one-off regulatory change.

Impact on Australian Exporters and Action Steps for July 2026

E-commerce sellers shipping individual orders to EU consumers will see the €3-per-line duty increase landed costs on each shipment. Cross-border e-commerce continues to grow, with Australia Post reporting international online sales expansion across Europe.

Exporters operating under DDP incoterms absorb import duty at shipment, which requires pricing updates before July 2026. Under DAP incoterms, the buyer pays duties at delivery, but sellers still need to communicate the changes clearly.

Dropshippers and low-value goods sellers who price around the €150 threshold can no longer rely on duty-free entry. The €3 duty applies to all qualifying shipments, and missing product identifiers will stop clearance.

1. Review DDP pricing models to include the €3 duty per customs declaration line.
2. Investigate IOSS registration to manage VAT collection and support customs processing.
3. Confirm product identifier data is complete and ready for customs declarations.
4. Check carrier and broker documentation requirements before the July 2026 deadline.

Book International Freight to Europe with Couriers & Freight

Australian businesses shipping goods to the EU can compare international air and sea freight options for European destinations through Couriers & Freight.

Book an air freight quote, arrange customs clearance support, or review international shipping options to get carrier rates and transit times for EU routes.

   

        

   

     

Book International Freight to Europe

     

Compare air freight and sea freight options to EU destinations through Couriers & Freight and get carrier rates and transit times.

     Get a Quote Now