EU has introduced a EUR 3 customs flat charge for low-value B2C consignments from third countries, effective 1 July 2026. The measure replaces the former EUR 150 de-minimis exemption and applies to parcels valued up to EUR 150, including shipments from the United Kingdom.
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Innovate Tax · 1 day ago
EU will impose a temporary €3 customs duty per item on low-value consignments from 1 July 2026. Poland ended its fuel VAT cut on 30 June 2026. Nigeria's second wave of e-invoicing becomes mandatory from 1 July 2026.
Innovate Tax · 3 days ago
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1stopVAT · 6 days ago
EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
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Key Takeaways
From 1 July 2026, the EU applies a EUR 3 customs flat charge to low-value B2C consignments valued up to EUR 150 for all Member States.
The de-minimis exemption for e-commerce consignments valued at EUR 150 or less was removed on 1 July 2026 by the EU Member States.
The EUR 3 flat charge applies to low-value B2C consignments from third countries, including the United Kingdom, entering the EU from 1 July 2026.
The flat charge applies to parcels valued up to EUR 150, replacing the former de-minimis exemption, effective 1 July 2026 across the EU.
Primary source
Read the full article at The Trade HubThis summary was published on VATfaqs.com on 4 July 2026. It relates to VAT developments in European Union. The original source is The Trade Hub.
