EU raises de-minimis threshold to €150, adds 3% duty on distance sales
The European Commission has amended customs rules to implement a temporary €3 customs duty on distance sales of imported goods valued at €150 or less, effective immediately. This modifies the existing de-minimis exemption framework under Regulation (EU) 2015/2447. The change affects all e-commerce sellers shipping low-value parcels into the EU and replaces the previous duty-free threshold for certain remote-sales categories with a flat €3 charge per consignment, streamlining VAT and duty collection on cross-border parcels.
Photo: Engin Akyurt / Pexels# EU Implements €3 Temporary Duty on Low-Value Distance Sales
The European Commission has amended EU customs implementing rules to introduce a temporary €3 duty on distance sales of imported goods in consignments with an intrinsic value not exceeding €150. Commission Implementing Regulation (EU) 2026/1200, published 7 June 2026, modifies Implementing Regulation (EU) 2015/2447 and takes effect immediately.
Who is affected
This rule applies to all distance sales (primarily e-commerce) shipments entering the EU with individual parcel values up to €150. Distance sales are defined as sales concluded at a distance without the parties being simultaneously present, typically online transactions. The €3 duty is a per-consignment charge, not a percentage of value, making it a blunt administrative tool to collect revenue on parcels previously exempt or lightly taxed.
Sellers, freight forwarders, and logistics providers handling cross-border e-commerce parcels must now budget for this new €3 customs liability on every low-value shipment. UK exporters sending to EU member states, Chinese suppliers fulfilling EU orders, and US e-commerce merchants shipping samples or goods under €150 are all caught.
Implementation and scope
The regulation explicitly amends the rules governing:
"the implementation of the temporary EUR 3 customs duty on distance sales of imported goods in a consignment with an intrinsic value not exceeding EUR 150"
The duty is explicitly temporary, suggesting a sunset clause or periodic review—shippers should monitor for renewal notices or expiry announcements. The €150 threshold is the intrinsic value of goods only; shipping costs and insurance are typically excluded from customs valuation but may be assessed separately under EU VAT rules.
No exemptions are listed in the source for specific product categories, HS chapters, or country-of-origin preferential treatments. The flat €3 applies uniformly to all qualifying distance sales.
Customs declaration and payment
Since this amends Implementing Regulation (EU) 2015/2447—the core EU customs procedural rules—the €3 duty will be enforced at the point of customs clearance, typically by designated customs brokers or carriers using the EMCS (Excise Management and Control System) or NCTS (New Computerised Transit System) declarations. Shippers must ensure customs entries correctly flag distance-sales transactions to ensure the €3 liability is captured and paid before release of goods.
What this means for shippers
Every e-commerce parcel under €150 entering the EU now incurs a non-negotiable €3 customs duty. You must revise landed-cost calculators, update pricing strategies, and brief customers on the new charge—especially critical for high-volume, low-margin sellers where €3 per parcel erodes margin significantly. Ensure your customs broker or freight forwarder codes all distance-sales consignments correctly to avoid clearance delays and penalties for misclassification. Review your IOSS or customs-agent registrations now; the temporary nature of this rule means renewal dates and potential changes are coming—stay alert to EU Official Journal notices. Calculate the total cost of inaction: missing the €3 charge in your landed cost can undercut margin by 5–15% on sub-€50 items, and miscoding shipments risks fines and holds.
