New EU Low-Value Import Rules
- Advantage Worldwide
- 1 day ago
- 2 min read
New EU customs rules for low-value imports came into effect on 1 July 2026, changing how consignments worth up to €150 entering the EU from outside the bloc are treated.
The previous customs duty exemption for many low-value goods has been removed. Under the transitional arrangements, a temporary customs duty of €3 per item now applies to qualifying low-value consignments. The measure is expected to remain in place until 1 July 2028, when goods will move to the normal customs tariff applicable to their product category.
A temporary customs duty of €3 per item now applies to qualifying low-value consignments
The changes form part of the wider EU Customs Reform, which aims to modernise customs processes and respond to the rapid growth in e-commerce imports. Almost 5.9 billion low-value items were shipped directly to EU consumers from outside the EU during 2025.
Key changes to be aware of include:
A temporary €3 customs duty applies per item in qualifying consignments with an intrinsic value of up to €150.
The new rules have applied since 1 July 2026 and are currently scheduled to remain in place until 1 July 2028.
They affect distance sales of imported goods, including online purchases from non-EU suppliers.
Product Identifiers, or PIDs, can already be declared voluntarily and will become mandatory from 1 November 2026.
From July 2028, normal customs duties are expected to apply according to the type of goods being imported.
The reform is also intended to improve product traceability and compliance. EU-wide inspections carried out during 2025 found that more than 60% of checked products across categories including cosmetics, PPE, food supplements, toys and electronics failed to meet EU product compliance and safety requirements.
For businesses importing low-value goods into the EU, it’s important to understand how the new requirements could affect customs declarations, costs and processes.
If you’re unsure how the changes affect your shipments, speak to your local Advantage Worldwide account manager for guidance and support.
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