2026 EU customs reform: what’s changing and how to prepare
The European Union has passed a sweeping new customs reform that ends the de minimis exemption for imports under €150.
- The EU’s duty-free exemption for imports under €150 ends July 1, 2026.
- Low-value shipments will carry a temporary €3 flat duty fee per line item through July 2028, then standard duty rates apply.
- An additional handling fee, not yet adopted, is expected to be set in autumn 2026 and widely anticipated at around €2 per package from November.
- Product identifiers become mandatory November 1, 2026, but can be declared voluntarily from July.
- ecommerce platforms will now be treated as importers, responsible for duties, VAT and product-safety compliance.
- Everful ships Delivered Duty Paid (DDP), so duties and shipping are calculated at checkout, with no surprises on arrival.
July 1 is close, and the European Union’s customs rules are about to change. Products valued under €150 will be subject to flat-rate import fees on entry into the EU. These reforms land right as holiday sourcing begins, and they create a new challenge for retailers buying internationally.
If you import or ship products into the EU, the new fees could affect your margins. Below, we break down what the reform changes, how it could affect your business, and how to prepare.
What is the EU customs duty exemption, and when is it ending?
The EU customs duty exemption let items valued under €150 enter any of the EU’s 27 member countries without a duty fee. The rule has existed for decades and is often called the “de minimis” rule.
In March 2026, the European Parliament and European Council passed the EU Customs Reform. Under the new legislation, the duty exemption for low-value items ends on July 1, 2026. Any shipment into the EU valued under €150 will instead be charged a flat duty fee of €3.
The flat fee is temporary and is expected to stay in effect until July 2028. After that two-year transition, all packages entering the EU will be charged standard duty rates regardless of value. Standard rates vary by product type.
Why are EU customs duties changing?
The change is driven largely by a surge in low-value shipments. 5.8 billion low-value packages entered the EU in 2025, a 26% increase on the year before.
Global ecommerce platforms have made international shipping easier than ever, but the volume has put real strain on EU customs authorities. The new fees are meant to offset the time and labour needed to process these shipments.
The reform also establishes a new EU Customs Authority, which will oversee the EU Customs Data Hub — a system intended to process incoming shipments more cost-efficiently once it is running.
Many governments are moving the same way. The United States ended its own de minimis rule in August 2025, which had allowed duty-free imports valued up to $800. The EU’s new rules align with that global trend.
There is a product-safety dimension too. In 2025, France’s customs authority tested more than 600 products from seven foreign eCcmmerce platforms and found that 75% failed to meet EU standards, with 46% judged both non-compliant and dangerous. (The regulator focused on higher-risk categories, so the figures aren’t representative of everything those platforms sell.) The new fees give the EU Customs Authority more resources to screen incoming products, and create an incentive for platforms to comply.
New EU customs fees: what to expect
Companies shipping to the EU should expect a €3 flat fee on B2C shipments from July 1, 2026 to July 1, 2028. After that, standard duty percentages apply based on the type of item. Low-value B2B shipments are charged standard duty-rate percentages.
The €3 flat fee applies to every line item in a shipment’s customs declaration. Line items are usually separated by Harmonized System (HS) codes — six-digit numbers used to classify goods in global shipments. So a shipment with three separate items carries €9 in duty. But if those three items are sold as a set under one HS code, the total is €3.
The EU is also planning an additional handling fee, though it has not been adopted yet. The amount and start date are expected to be set in autumn 2026, and the fee is widely anticipated at around €2 per package from November.
One of the biggest structural shifts is that ecommerce platforms will now be treated as importers rather than third-party intermediaries. Platforms will be responsible for handling customs duties and VAT rather than passing the cost to EU consumers, and importers could face significant fines for failing to meet EU product-safety rules.
Data requirements for shipping to the EU
Under the reform, importers will need to use product identifiers on all shipments. These are separate from HS codes and help EU customs authorities track products entering the EU. There are three types:
What you’ll need to ship to the EU
Under the reform, importers will need to use product identifiers on all shipments. These are separate from HS codes and help EU customs authorities track products entering the EU. There are three types:
Merchant product identifier — the merchant’s unique item code, usually a SKU.
Non-standardized manufacturer product identifier — the manufacturer’s unique item code, such as a part or serial number.
Standardized manufacturer product identifier — item codes assigned by a global industry governing body. Not all products will have one.
Key date: product identifiers become mandatory on November 1, 2026, though shippers can declare them voluntarily from July.
Product identifiers become mandatory on November 1, 2026, though shippers can declare them voluntarily from July.
How retail buyers can navigate changing fees this holiday season
Three euros may not sound like much on its own, but across a holiday order the fees compound and eat into your margins. To stay ahead of it, adjust your pricing models now to account for the new fees, and tell your customers directly why prices are moving. That way the change won’t catch them by surprise.
Consider importing in volume to an EU-based warehouse, then shipping directly to customers or to brick-and-mortar stores. You’ll still owe customs duties and VAT, but larger orders often carry better shipping rates.
To keep things moving, use the EU’s Import One-Stop Shop (IOSS) when shipping directly to consumers. It makes collecting VAT simpler and can help shipments clear customs faster. It’s also worth adding product identifiers to your shipments now, ahead of the November requirement — doing so can speed up clearance.
Ship DDP to Europe with Everful
Heading into the holidays, knowing your full landed cost before you commit to an order is hard to overstate. Every Everful order ships Delivered Duty Paid, so all shipping and duty costs are calculated at checkout — no surprises on arrival. Explore more than 7 million quality items from over 30,000 vetted factories worldwide, with no minimums and every order hand-inspected before it ships.
