What Has Changed
From 1 July 2026, the EU has removed the customs duty exemption on all low-value e-commerce imports (goods valued up to €150). Instead, a temporary customs duty of €3 per item is now applied to each distance sale of imported goods (DSIG) contained in a consignment of value up to €150. This applies until 1 July 2028, unless the EU Customs Data Hub becomes fully operational earlier. (taxation-customs.ec.europa.eu)
Also, from 1 November 2026, all distance sales of imported goods will need Product Identifiers (PIDs) declared in customs documentation (voluntary between July-November). (taxation-customs.ec.europa.eu)
Who is Affected
- Online sellers outside the EU selling to EU buyers via distance sales.
- Digital platforms that facilitate these sales.
- Consumers/importers who may see higher import duties.
If you are a digital nomad selling craft goods, digital products with physical delivery, or reselling items across borders, these changes will directly impact your pricing, logistics and compliance.
Actionable Strategies
- Re-price goods accordingly: Build the extra €3 per item cost into your costs or increase the selling price to protect margins.
- Understand PID rules: Assign or obtain Product Identifiers; ensure your goods have consistent PID data ready by 1 November. Lack of PID may delay customs clearance or lead to penalties.
- Optimize logistics: Explore whether multiple items can be bundled to reduce per-item fees, or consider EU warehousing or fulfillment hubs to avoid customs duties altogether.
- Account for VAT and handling fees: Rules distinguish between customs duty and handling fees; make sure to understand VAT treatment of the €3 duty. Guidance is available under the EU VAT e-Commerce regime. (vat-one-stop-shop.ec.europa.eu)
- Stay updated: Monitor national implementing regulations—Member States will need to align their IT and customs systems to apply these rules fully. Non-uniform or delayed implementation may create gaps.
Example Case
Imagine you’re a digital nomad in Thailand selling handcrafted jewellery (worth €100 per piece) to customers in Spain via an online marketplace.
- Before 1 July 2026: your goods arrived duty-free under the low-value exemption.
- After 1 July 2026: each piece will incur a €3 customs duty, plus applicable VAT and handling fees.
- From 1 November: you must include a PID for customs; failure to do so could result in delays or non-compliance.
Bundling (e.g. sending two items together) is not a solution—each individual item triggers the duty. Consider using EU warehouses to ship from within the Union, bypassing external import duties.
ReadTime: 5 minutes