A €3 customs duty to be introduced to curb low-value import consignments
From July, a customs duty will be introduced for low-value import consignments ordered from outside the EU by private individuals. The standard duty will be €3 for each goods item in the consignment. Towards the end of 2026, an additional handling fee will also be charged. The charges will be introduced across the EU to curb the influx of low-value import consignments.
From 1 July 2026, a customs duty must also be paid for online purchases worth up to €150 that arrive from outside the EU. The standard customs duty due for these consignments is €3, and it must be paid for each goods item in the consignment. Products of the same kind that have the same commodity code and country of origin can be provided as one goods item in the custom declaration.
“If there are, for instance, three shirts and ten pairs of socks in the consignment, the shirts are declared as one goods item and the socks as another goods item, which means that the customs duty due for the two goods items in the consignment is €6,” says senior customs officer Antti Hästbacka.
If there are three similar shirts in the consignment, but they are nevertheless declared as three separate goods items, the declarant must pay triple the customs duty, that is, €9 instead of €3.
“Instead of the €3 customs charge, the custom duty can also be determined based on the commodity code and customs value of the goods, if the goods are eligible for preferential tariff treatment. The customs value is usually made up of the purchase price of the goods and the transport costs,” says Hästbacka.
At the moment, customs duty must only be paid for online purchases over €150 that arrive from outside the EU. The amount of customs duty due for such consignments will continue to be mainly determined based on the commodity code and customs value of the goods, as is now the case.
From 1 July 2026, customs duty will also have to be paid for goods worth up to €150 that are ordered by businesses. The amount of customs duty due for these goods is determined based on the commodity codes and customs value of the goods.
An additional handling fee for low-value consignments planned for introduction in late 2026
The plan is also to introduce a handling fee in November 2026. The fee must be paid for all online purchases arriving from outside the EU regardless of the value of the purchase. The handling fee is paid in conjunction with the customs clearance of the goods. Customs will provide more information about this as the work on the legislation progresses.
The changes are due to an EU Regulation (2026/382) which sets out to address the significant increase in the number of low-value import consignments ordered from outside the EU and the resulting impacts on the environment and consumers. The changes are part of a broader EU Customs Reform that will be implemented in stages. Customs will provide more detailed information about the reform as it progresses.
Read more on our website: New customs duty to be introduced – must also be paid for parcels under €150 from 1 July 2026