Compliance
Tax Compliance Alert: New Customs Duties and Origin Rules for Low-Value Imports Starting July 2026
Starting 1 July 2026, the EU abolished the de minimis exemption and introduced a flat €3 duty on low-value imports up to €150, plus new proof of origin rules for goods from the US – vital for online sellers and importers.
By NomadicTax Research Team • 5-8 min read • August 16, 2026
## Key Changes from 1 July 2026
### €3 Temporary Customs Duty on Low-Value Imports
- **What’s changed**: The longstanding exemption (de minimis) for goods up to €150 has been removed. A **flat €3 customs duty** per item now applies for low-value consignments from non-EU suppliers. ([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))
- **Duration**: This measure is temporary until **1 July 2028**, after which goods will be charged **normal customs duties** based on type. ([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 requirement**: Product Identifiers (PIDs) are mandatory starting **1 November 2026**. From 1 July, they can be used voluntarily. ([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))
### Stricter Rules on Proof of Non-Preferential Origin (UCC-IA Regulation 2026/1422)
- **Effective from 1 July 2026**, Commission Implementing Regulation 2026/1422 amends UCC-IA to:
- Allow for **electronic certificates of origin** for certain goods once ELAN system fully operational. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/commission-adopts-amendments-union-customs-code-implementing-act-streamline-application-non-2026-07-02_en?utm_source=openai))
- Introduce a new **Article 59a**, requiring proof of direct transport or no alteration for goods from the US to benefit from adjusted customs duties and quotas under Regulation (EU) 2026/1455. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/commission-adopts-amendments-union-customs-code-implementing-act-streamline-application-non-2026-07-02_en?utm_source=openai))
## Who’s Affected and How
| Type of actor | Impact |
|---------------|--------|
| **Online retailers & marketplaces** | Must adjust pricing, include customs costs, inform consumers about duties for low-value goods sold from outside the EU. Failure can lead to delays or penalties. |
| **Importers from the US (non-preferential origin)** | Must retain detailed logistics chains proving direct shipment or no alteration in transit. Requires documentary, potentially digital, evidence. |
| **Customs authorities** | Shifting to ELAN system for certificates of origin; need to adapt to new document formats and electronic workflows. |
| **Consumers** | May see slight price increases for goods priced under €150 from external sources; increased clarity on customs charges. |
## Actionable Compliance Steps
1. **Update e-commerce platforms & invoicing systems** to collect customs duty information and include €3 duty per item where needed.
2. **Review supply chains** for imports from the US: ensure direct transport or build documentation systems to demonstrate non-alteration via third-countries.
3. **Train customs & logistics teams** on using electronic certificates via ELAN, including transition from paper certificates and handling transitional flexibilities.
4. **Inform customers** transparently about new charges, especially EU-based consumers purchasing from non-EU sellers, to avoid surprise duty costs.
5. **Monitor further acts & guidance**: for example, the temporary duty applies until July 2028; after that, goods revert to normal tariffs. Also, PIDs required from November. Customs implementing acts may add technical detail.
## Example Scenario
A small business in Italy sells sunglasses sourced from a US manufacturer via an online store. Under the old rules, shipments under €150 were duty-free. As of 1 July 2026:
- The seller must include the €3 duty per item, or customers will be surprised by customs clearance charges.
- If the sunglasses are shipped through a third country without alteration, the business must document this to qualify for duties or quotas under US origin rules. Also must start planning to use ELAN e-certificates.
## Bottom line
These changes mark a shift in how the EU treats low-value imports and origin proof. Businesses must adapt quickly to avoid unexpected costs or customs delays. Use documentation, update systems, and stay on top of both customs and tax obligations. Timely compliance can reduce friction and maintain trust with customers.