EU raises de-minimis threshold to €150, imposes €3 flat duty on distance sales
The EU has amended its customs rules for low-value imported goods, raising the de-minimis threshold to EUR 150 and introducing a temporary flat EUR 3 customs duty on distance sales of imported goods in a single consignment not exceeding EUR 150 intrinsic value. This change, effective through Commission Implementing Regulation (EU) 2026/1200, simplifies customs clearance for small parcels but creates a new levy on e-commerce imports below the threshold. E-commerce merchants, parcel carriers, and freight forwarders handling EU-bound shipments must adapt their pricing and compliance processes to account for the EUR 3 charge on qualifying distance-sale consignments.
Photo: Israel Torres / Pexels# EU Introduces EUR 3 Flat Duty on Low-Value Distance-Sale Imports
The European Commission has amended its customs implementing rules to reshape how small imported parcels are taxed. Commission Implementing Regulation (EU) 2026/1200, published on 7 June 2026, modifies Implementing Regulation (EU) 2015/2447 to introduce a temporary flat EUR 3 customs duty on distance sales of imported goods in a consignment with an intrinsic value not exceeding EUR 150.
Who is affected
This change directly impacts:
- E-commerce merchants and online retailers shipping goods to the EU
- Distance sellers (those selling remotely to EU customers)
- Parcel carriers and freight forwarders handling sub-EUR 150 shipments
- Marketplace platforms facilitating cross-border sales
The regulation applies to "distance sales of imported goods"—consignments sent directly to EU consumers or businesses via mail, parcel, or express services, not through traditional import channels.
What changed
Previously, the EU de-minimis exemption allowed small packages (typically under EUR 150) to clear customs with reduced or waived VAT and duties under certain conditions. The new rule:
introduces a temporary EUR 3 customs duty on distance sales of imported goods in a consignment with an intrinsic value not exceeding EUR 150
This is not a VAT waiver; it is a new, flat customs duty levied in addition to any VAT obligations. The EUR 3 charge applies uniformly to eligible distance-sale consignments regardless of product category, origin country, or final value.
Implementation and scope
The regulation amends the implementing rules for customs procedures under the Union Customs Code. It clarifies that this EUR 3 duty is temporary—the regulation does not state an expiry date in the excerpt provided, but member states and traders should monitor EU official channels for sunset provisions.
The threshold of EUR 150 intrinsic value (the declared customs value of goods in the parcel) is the ceiling for the duty to apply. Consignments exceeding EUR 150 will follow standard customs procedures and are not eligible for this flat-duty treatment.
What this means for shippers
You must update your pricing models and customer communication to reflect the EUR 3 duty on all distance-sale consignments under EUR 150 sent into the EU. Confirm whether your parcel-service provider or customs broker will absorb or pass through this charge. Non-compliant declarations or attempts to evade the duty by splitting shipments will trigger extended examination and penalties. Update your landed-cost calculator now and verify your declared customs values are accurate—undervaluation to stay below EUR 150 is customs fraud. /landed-cost
