Compliance
Customs Duty on Low-Value Imports: What Businesses Should Know from the €3 Flat Fee Rule
The EU has abolished the de minimis VAT/duty exemption for low-value imports, introducing a temporary €3 customs duty per low-value item until mid-2028—key for e-commerce and cross-border retailers to understand.
By NomadicTax Research Team • 5-8 min read • August 12, 2026
## What’s Changing: Low-Value Imports Under New EU Customs Rules
From **1 July 2026**, the EU **removed the duty-free de minimis threshold** for consignments up to €150 and replaced it with a **flat customs duty of €3 per item** for low-value imports from outside the EU. This regime will be temporary, in place until **1 July 2028**. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?prefLang=el&utm_source=openai))
To enhance safety and compliance, **Product Identifiers (PIDs)** become **mandatory from 1 November 2026** (voluntary earlier), helping customs authorities trace and screen goods. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?prefLang=el&utm_source=openai))
## Who Is Affected
- **E-commerce companies and online marketplaces** importing goods into the EU from non-EU countries.
- **Sellers outside the EU** offering direct sales to EU consumers.
- **Consumers** may indirectly see higher costs, but primary obligations fall on the **importers or sellers** (or their representatives), not consumers directly. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?prefLang=el&utm_source=openai))
## What Businesses Need To Do
- **Revise pricing models**: integrate €3 per item duty into cost projections for product lines shipped from non-EU locations.
- **Ensure PID compliance**: begin voluntarily declaring Product Identifiers from 1 July 2026; compulsory as of 1 November 2026.
- **Update logistics agreements**: decide who (seller, platform, importer) is responsible for declaring and paying the flat fee.
- **Check for goods excluded**: preferential trade agreement goods, certain customs union goods may be exempt under specific rules.
## Practical Example
Say an e-commerce retailer based in the US sells three accessories (watch, T-shirt, hat) in one parcel to a customer in Germany. Previously, if the total was under €150, they owed nothing extra. Under the new rule:
- It's **€3 × 3 items = €9 duty** applies, since each item counts separately.
- From **1 November 2026**, each of these items must have a valid **PID** declared.
## Strategic Tips for Long-Term Planning
- Use economies of scale—large single-item parcels may prove more efficient.
- Consider centrally warehousing items **inside the EU** to avoid repeated customs steps.
- Monitor compliance tools/platforms which support PID-tracking and customs declarations.
## Key Dates to Mark in Calendar
| Date | Event |
|------|-------|
| 1 July 2026 | €3 flat fee begins; PID voluntary declaration begins. |
| 1 November 2026 | PID becomes mandatory. |
| 1 July 2028 | Temporary flat fee regime ends; new customs data systems expected. |
## Bottom line
This new low-value import duty abolishes a long-standing loophole and levels the playing field for all sellers. For businesses involved in online cross-border sales into the EU, **immediate adjustments** are needed in pricing, compliance, and logistics. It’s not just about cost—it’s about staying lawful and competitive.