The EU's €3 customs duty on small parcels: does it apply to you?

Consignments with an intrinsic value of €150 or less that are distance sales to consumers in the EU (B2C), whatever the VAT scheme (IOSS or not) and the type of customs declaration.

€3 per item. An item means goods in the consignment with the same tariff classification, description and, where applicable, origin. In practice the duty is charged per line of the customs declaration: a parcel with three kinds of goods pays €9.

The flat duty is temporary, from 1 July 2026 to 1 July 2028. After that, normal customs duties are planned to apply depending on the goods.

On top of the duty, customs collect a Union handling fee of €2 per item on goods sold in distance sales. Unlike the €3 duty it is permanent and applies whatever the consignment's value, so parcels above €150 pay it too. VAT is due on it. The Commission expects it to apply from 1 November 2026; on 5 October 2026 the delegated act fixing the amount was still under scrutiny.

From 1 November 2026, the customs declaration must give these codes for each item in a distance sale up to €150 (Delegated Regulation (EU) 2026/1022):

• the merchant product identifier: the code the online shop, marketplace or platform uses for the product; on a marketplace this is the platform's code, not each seller's;
• the manufacturer's non-standardised product identifier, assigned by the manufacturer, producer or product supplier; if there is none, one has to be assigned;
• the standardised manufacturer product identifier, such as a GTIN (EAN or UPC barcode), where the product has one.

Give the codes at model level: reporting batch or unit codes where a model code exists is treated as an infringement. Since 1 July 2026 the codes could be given voluntarily without penalty; enforcement starts on 1 November 2026. The Commission is amending the rules to make clear that only consignments up to €150 are covered.

• make sure every product has a merchant and a manufacturer identifier, and pass them, with any GTIN, to whoever files your customs declarations;
• price the duty into low-value sales to EU consumers;
• keep goods of the same kind on one declaration line, and classify each kind correctly;
• consumer products sold this way are under the GPSR too; check with the GPSR check.