What’s Changed
- As of 1 July 2026, the EU abolished the customs duty exemption threshold (formerly €150) for distance sales of imported goods (DSIG) from non-EU countries. (taxation-customs.ec.europa.eu)
- Under Regulation (EU) 2026/382, a fixed €3 customs duty now applies per item in consignments worth up to €150. This measure is temporary and applies until 1 July 2028, pending full deployment of the EU Customs Data Hub. (taxation-customs.ec.europa.eu)
- From 1 November 2026, Product Identifiers (PIDs) become mandatory, helping customs trace items and block unsafe or non-compliant goods. Declarable on voluntary basis starting 1 July. (taxation-customs.ec.europa.eu)
Who Needs to Comply
- Non-EU sellers sending goods directly to consumers in the EU.
- Digital platforms facilitating cross-border retail.
- Customs authorities and importers must adjust declarations and systems to handle the per-item duty and PID requirements.
Practical Implications & Risks
- Increased cost and paperwork for low-value goods. Sellers formerly able to ship goods duty-free will now need to factor in €3 duty per item.
- Delays in clearance may occur if product identifiers are missing or invalid.
- Risk of non-compliance penalties for platforms or importers failing to collect duty, declare correctly, or provide required information.
Actionable Steps for Compliance
- Audit your product portfolio: Identify items priced under €150 and calculate additional cost implications.
- Implement or adapt internal systems for PID capture and maintenance; verify that invoice/shipping data supports new rules.
- Partner with logistics/customs agents knowledgeable about DSIG rules, duty collection, and declarations.
- Update platform policies if acting as intermediary—your Terms of Sale should reflect who bears the customs duty and how it’s calculated.
- Monitor EU member state customs guidance for local variations or enforcement timelines.
Example
An online boutique in India ships handcrafted scarves to EU customers. Each scarf costs €45. Previously, no customs duty because under €150; now each scarf incurs €3 duty. The seller can choose to pre-collect this duty or pass cost to customer. Additionally, a product identifier must be included in all shipments. Without it, customs may delay or refuse clearance.
Bottom line: EU’s new rules for low-value e-commerce imports shift costs and responsibilities. Sellers and platforms must adapt fast to avoid duty-related delays or non-compliance exposure.