EU update: €3 customs duty on low-value e-commerce imports (2026–2028)

Important changes:

• A flat-rate customs duty of €3 per item will apply to goods with an intrinsic value of €150 or less.
• The charge applies per item (by customs classification code) and not per parcel, which means multiple charges may arise within a single shipment.
• The charge primarily targets goods sold by non-EU sellers using the Import One-Stop Shop (IOSS).
• The duty is separate from VAT, which will continue to be collected via IOSS where applicable. The charge is also separate from any delivery or handling fees charged by delivery companies.
• The measure is temporary, pending full EU Customs Reform implementation in 2028.

An example of the new customs duty would be if a parcel from Asia contains one t-shirt and 2 cups, then as the parcel contains (3) items that fall under two different tariff classifications, a €3 customs duty charge will be applied to each tariff classification, adding customs duty of €6 to the parcel.

Payment of the new customs duty charge

The new customs duty charge will be paid either at checkout or on delivery.

• Some websites may collect the duty at the point of sale, so the total price at checkout will be the final price, with no extra charge on delivery.
• Other websites may not collect the duty at checkout, in which case the delivery company will require customers to pay the charge before the goods can be delivered.

Implications

• The customs duty is non-refundable, so if you decide to return an item you will not be refunded the €3 customs duty paid, unless the goods are faulty.
• Consumers need to carefully review the terms and conditions of a website when buying online and remember that .ie websites or paying in Euro does not of itself mean the goods are coming from within the EU.
• Businesses selling into EU markets, in particular e-commerce retailers and platforms, need to review fulfilment models and consider if holding stock in the EU is a better way to manage their supply chain and customer experience going forward.

For further guidance on how these changes impact your business, please contact our VAT and customs team.