What changed
The EU has removed the former customs-duty exemption for low-value consignments with an intrinsic value of no more than €150. A temporary €3 customs duty per item applies to qualifying distance-sale imports from July 1, 2026. In addition, the European Commission states that a €2 Union handling fee applies from November 1, 2026. The handling fee is intended to cover customs data checks, risk analysis, infrastructure, and related customs-control services.
These measures are especially important for non-EU online sellers, marketplaces, fulfilment providers, postal operators, and businesses using the Import One-Stop Shop (IOSS). The customs duty is separate from VAT. A seller may therefore need to model VAT, customs duty, the handling fee, marketplace charges, and transportation costs together rather than treating the former €150 threshold as a zero-customs-cost rule.
Practical pricing example
Assume a merchant sells a product with an intrinsic value of €40 to a customer in an EU Member State. The transaction may now involve:
- VAT collected under the applicable import or IOSS process;
- the temporary €3 customs duty per item; and
- the €2 Union handling fee.
Before shipping, the merchant should determine which party is legally responsible for the customs declaration and whether the marketplace or carrier will collect the charges from the buyer. The commercial question is not only the amount of tax but also where the cost appears: at checkout, on the carrier invoice, or at importation.
Action checklist for sellers
- Update landed-cost calculators and product-margin models.
- Review product-level data so the intrinsic value, item count, and consignment value are accurately transmitted.
- Confirm whether the business uses IOSS, special arrangements, or standard import procedures.
- Reconcile customs declarations with marketplace orders and carrier records.
- Update customer terms to explain whether prices include import-related charges.
- Ask customs brokers and logistics providers how the €2 handling fee will be declared and collected.
Planning insight
The EU framework is moving toward more data-driven customs administration. Businesses that maintain clean product identifiers, consistent commodity classifications, and reliable order-to-declaration records should be better positioned to manage future customs controls. The immediate priority is to test the November 1, 2026 fee in every sales channel and destination market rather than assuming that one universal checkout treatment will work across all logistics models.