SpreadsheetChina finds, warehouse checks & shipping notesUpdated 2026-10-26
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Destination: EU

European Union: low-value duty changed

The €150 level no longer supports a blanket “no customs duty” claim for purchases covered by the new measure.

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The 1 July 2026 change

Commission guidance describes temporary €3 customs duty per customs item on qualifying consignments up to €150 from outside the EU, effective 1 July 2026. It replaces the former exemption and is described as applying until 1 July 2028.

Source: European Commission guidance. Reviewed 2026-10-07.

Not simply €3 per parcel

The measure is per customs item, not one fee for every parcel. Grouping and declaration details matter. Read the current technical Q&A and ask how your carrier treats this declaration.

VAT is still separate

The temporary duty is not VAT. Destination tax rates and collection arrangements still need checking. Ask whether your route collects charges before dispatch or leaves payment to the recipient.

Keep item identifiers and invoices

The guidance describes product identifiers becoming mandatory from 1 November 2026. Keep seller links, chosen variants, quantities and purchase records for correct declarations.

This is authority guidance, not a tax quote. Verify applicability, item grouping and current rules before dispatch.

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