Certain goods exported into EU to face additional duty from July 2026
From 1 July 2026, the European Union will introduce a €3 customs duty per item type on low-value goods imported from outside the EU. This measure targets parcels valued at €150 or less, which currently benefit from a duty exemption. The change is part of the EU’s broader customs reform agenda aimed at:
- Closing the “de minimis” loophole that allowed non-EU sellers to undercut EU businesses
- Enhancing consumer safety by reducing the influx of non-compliant goods
- Combating fraud and improving customs efficiency
This interim measure will remain in place until 2028, when a full customs overhaul is expected to abolish the low-value exemption entirely and align duties with product classification.
The impact of this change
For exporters and supply chain managers, this development has strategic and operational implications:
- Cost pressures: The €3 duty per item type could erode margins, especially for businesses dealing in low-value, high-volume goods.
- Pricing strategy: Companies must decide whether to absorb the cost, pass it on to customers, or restructure product bundles to minimise item types per shipment.
- Compliance complexity: Customs declarations will require greater accuracy and businesses using the Import One-Stop Shop (IOSS) must ensure systems are updated.
- Customer experience: Additional charges and potential delays could impact customer satisfaction if not managed proactively.
- Duty Reclaims: Customer returns will require companies to take additional steps to recover Duties in EU Countries.
How to prepare for this change
- Assess financial impact
Model the effect of the €3 duty on your product portfolio and pricing structure. - Review supply chain & Incoterms
Determine whether duties will be borne by you or your customers (DDP ‘Delivered Duty Paid’ vs. DAP ‘Delivered at Place’). Update contracts accordingly. - Optimise packaging & product mix
Reduce the number of distinct item types per parcel to minimise duty charges. - Update compliance processes
Ensure customs documentation and IOSS registration are accurate and ready for the new rules. - Communicate transparently
Inform customers early about potential cost changes and delivery timelines to maintain trust.
We’re here to help
The countdown to July 2026 has begun. Our advice is to act now. Businesses that prepare early will avoid unexpected costs, compliance risks and customer dissatisfaction.
We can help you stay ahead of this regulatory change and protect your margins and reputation. Our teams can help you:
- Conduct a full impact assessment
- Audit your EU export operations
- Review your pricing and logistics strategy
- Ensure compliance mechanisms (VAT, customs data, IOSS) are fully aligned
- Prepare customer-facing communications and internal protocols.
Get in touch with one of our experts today to prepare for this compliance change.