Duty exemption for low-value imports ends on 1 July 2026 – changes to customs clearance of consignments

Publication date 25.5.2026 10.13 | Published in English on 27.5.2026 at 16.22
Type:Press release

The customs duty exemption for low-value consignments valued at no more than EUR 150 imported from outside the EU will be abolished on 1 July 2026. The exemption from customs duty has been based on the EU Regulation on reliefs from customs duty (1186/2009), under which Articles 23–24 will be repealed. This means that imports of low value will be subject to customs duties as of 1 July 2026.

The main rule is that a private individual pays a customs duty of €3 for each goods item, and the company pays the customs duty according to the commodity code. 

This customer notice contains information on customs duties and clearance procedures for low-value consignments, depending on whether the consignments are covered by the IOSS system or not.

Customs clearance and customs duties for IOSS consignments as of 1 July 2026

Consignees of IOSS consignments are private individuals. According to current information, private individuals can no longer provide customs declarations for IOSS consignments as of 1 July 2026; instead, the declaration is submitted by the IOSS seller or their representative. The forms of representation may be indirect representation and direct representation. We will provide further details on the forms of representation and the required guarantees at a later stage, once the details have been specified.

The customs declaration for an IOSS consignment can be submitted either as an import declaration for low-value goods or as a standard customs declaration. However, if the goods are subject to restrictions and VAT, they must always be cleared with a standard customs declaration.

IOSS consignments are subject to a customs duty of €3 for each goods item.

Customs clearance and customs duties for low-value consignments not covered by the IOSS system as of 1 July 2026

As of 1 July 2026, private individuals can still submit a customs declaration or use a representative for the customs declaration if they wish, if the low-value consignment is not covered by the IOSS system. The customs declaration is submitted using an import declaration for low-value goods. However, if the goods are subject to restrictions and VAT, they must always be cleared with a standard customs declaration. Each goods item is subject to a customs duty of €3. Please note that if low-value goods are granted preferential treatment, the customs duty is levied based on the commodity code.

If the consignee of the consignment is a company, the customs declaration is always submitted with a standard customs declaration. The customs duty is levied based on the commodity code.

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