On 13 November 2025, the European Commission confirmed that the €150 customs duty exemption (Low Value Consignment Relief) for goods purchased online from non-EU countries will be abolished. The measure is scheduled for implementation in November 2026
The reform aims to create a fairer and more transparent system for cross-border e-commerce, addressing loopholes that enable undervaluation and customs fraud. The current exemption has been criticised for giving non-EU sellers a competitive advantage and complicating enforcement.
Once in force, all goods imported into the EU will be subject to customs duties, regardless of value.
As an interim measure until the EU Customs Data Hub is established and instead applying the EU external tariffs, the Council decided on 12 December 2025 to levy a €3 fixed customs duty on consignments valued at less than €150. This will apply from 1 July 2026 to non-EU sellers registered under the Import One-Stop Shop (IOSS), and the Commission may consider extending this measure to other non-EU sellers.
The new framework will also include a handling fee for low-value consignments to cover administrative processing. This fee will apply alongside customs duties and VAT. With the removal of the duty exemption threshold, businesses will need to review pricing and compliance processes. Further details on the handling fee and simplified procedures for low-value shipments are expected in early 2026.
Businesses selling to EU consumers should review pricing strategies, update customs compliance processes, and prepare for higher operational costs. If you would like to understand more about what this means for your EU imports, please reach out to a member of the team.
