Massive EU Custom Duty Changes in 2026

As of 2026 all e-commerce shipments entering the European Union (from a non-EU country), regardless of value are all subject to customs duties.

The European Union is removing their customs duty exemption for low value e-commerce imports. Products with an import value below EUR 150 (around USD 175) sent from non-EU countries to EU consumers have up until now been exempt from customs duties. As always non-EU shipments still require Import VAT and a customs declaration, but in addition duty fees will be collected as well.

It’s only been a few years since the last reform when they abolished duty on low value goods. 2026 introduces a major shift in the way low-value shipments are handled in customs. Introducing duty charges on all imports evens the playing field between traditional retail imports and direct-to-consumer e-commerce shipments within the EU.

EU is already working on solutions on how to quickly implement and calculate customs duties on these shipments - starting already in early 2026. Besides leveling the competition across all retail channels, the good news is that all imports will benefit from more efficient customs procedures.

Another noteworthy development next year will be the introduction of an e-commerce handling fee as of November 2026. The full reform implementation of the EU Customs Agency and the EU Customs Data Hub, should be fully rolled out in mid-2028. If you are importing goods into the EU please email us vat@eurovat.com to make sure you are calculating VAT and reporting correctly.

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