Compliance
E-Commerce Compliance in the EU: Understanding the New Customs Duty on Low-Value Imports
A new temporary duty on low-value imports, EU guidance around product identifiers, and export compliance steps you need to know—especially if you import goods under €150.
By NomadicTax Research Team • 5-8 min read • September 8, 2026
## Overview of the Low-Value Imports Rule
Effective **1 July 2026**, the EU abolished the de minimis customs exemption for imports up to **€150** and introduced a **€3 flat customs duty per item**. This is part of EU Customs Reform under Regulation (EU) 2026/382.([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=sk&utm_source=openai))
Additional important component: from **1 November 2026**, **Product Identifiers (PIDs)** become mandatory for all low-value imported items (although voluntary from 1 July). This aims to improve traceability. The temporary €3 duty remains in place until **1 July 2028**, pending implementation of the full EU Customs Data Hub system.([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=sk&utm_source=openai))
## Who Is Affected and What to Watch For
- **Importers and Retailers Outside the EU**: those selling small parcels (value ≤ €150) to EU consumers need to register or ensure their shipping partners are compliant.
- **Online Marketplaces**: platforms must ensure product identifiers are captured; documentation may change.
- **Customs Clearance Agents**: Prepare for increased volume of declarations and checks, especially tied to unsafe or non-compliant 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=sk&utm_source=openai))
## Compliance Checklist
| Task | By When | Purpose |
|---|---|---|
| Start declaring PIDs (voluntarily) | From 1 July 2026 | Test systems and processes |
| Mandatory PID declarations | From 1 November 2026 | Legal compliance |
| Apply €3 duty on all applicable items | Immediately (from 1 July 2026) | Avoid penalties |
| Stay updated on Customs Data Hub rollout | Before 1 July 2028 | Understand when rules may further change |
## Example Scenario
A US-based seller ships 100 mugs valued €30 each to customers across France and Italy. Before 1 July 2026, those orders would typically be exempt from duty. Now, each mug imported will incur €3 duty + complete PID listing by November; missing PID after mandatory date could lead to delays or rejection.
## Actionable Advice
- If you are an e-commerce seller targeting EU buyers, build PID capturing into your order and shipping systems now—even before mandatory date.
- Review contracts with logistics partners to ensure information exchange requirements (PID, customs value) are fulfilled.
- Budget for additional customs cost: €3/item adds up, especially for high-volume, low-margin goods.
- Monitor national implementations: some Member States may have specific quirks or administrative requirements in customs declarations.
## Longer-Term Perspective
While temporary, this reform signals a shift: **higher transparency, tighter control over cross-border small goods imports**, and fewer exemptions. Once the Customs Data Hub becomes operational (expected 2028), expect further harmonisation and digital tools to facilitate—or enforce—these new rules.