What applies today
The exemption that let consignments below €150 enter duty-free ended on 1 July 2026. In its place sits a temporary flat rate of €3 per item category, applied to low-value consignments from sellers registered in the Import One-Stop Shop — the EU system for declaring import VAT on distance sales, usually shortened to IOSS. That system covers roughly 93% of e-commerce flows into the EU.
Import VAT is separate and has applied to every parcel regardless of value since July 2021. The 2026 change concerns customs duty specifically.
The detail that decides your cost
The €3 is charged per tariff heading — the four-digit code that classifies a product in the customs system — rather than per parcel. One parcel holding a silk blouse, two wool blouses and a leather belt spans three headings, so it carries €9.
The consequence is that duty scales with product variety inside a parcel. A single-product shipment carries one charge. A mixed basket of five categories carries five. Sellers whose average order holds several product types feel this immediately, and it is the point most widely misread in coverage of the reform.
What this costs at volume
| Monthly parcels | Average tariff headings per parcel | Monthly duty | Annual duty |
|---|---|---|---|
| 2,000 | 1 | €6,000 | €72,000 |
| 2,000 | 2.5 | €15,000 | €180,000 |
| 10,000 | 1 | €30,000 | €360,000 |
| 10,000 | 2.5 | €75,000 | €900,000 |
These figures cover duty alone. Handling fees charged by carriers and customs agents sit on top, and those tend to be quoted per declaration.
How the alternative works
Send the same goods in bulk to a warehouse inside the EU and the calculation changes shape. One container clears customs once, under one declaration, against the standard tariff rate for those goods. From that warehouse the individual orders travel as domestic EU parcels, with the duty and the declaration already behind them.
The trade-off is working capital: bulk import means holding stock, and it means paying import VAT at the border — unless you import through a country that lets you defer it. The Netherlands is one of two that do, which is covered in the import VAT deferment licence.
What sits outside the flat rate
- Business-to-business imports by a VAT-registered importer follow standard tariff rates rather than the €3 flat charge.
- Commercial shipments outside IOSS below €150 clear through the simplified declaration, with duty at the standard rate for the goods.
- Consignments above €150 always carried duty and continue under normal tariff classification.
- Genuine private consignments between individuals keep their existing exemptions.
The timeline ahead
The flat rate is explicitly temporary. It bridges the gap until the EU Customs Data Hub becomes operational around mid-2028, at which point standard tariff rates apply to all goods regardless of value. Any structure built now should assume the €3 is a floor rather than a ceiling.
Last verified: 20 July 2026. Sources: European Commission, Taxation and Customs Union · Council political agreement of 13 November 2025, regulation published 30 April 2026.
Read next
This question continues in Warehousing in the Netherlands, and storing goods before duty and in The EORI number.