New EU Customs Rules Effective July 1, 2026

7/9/26



Important Notice for Customers in the European Union


As of July 1, 2026, the European Union has implemented new customs regulations for B2C e‑commerce shipments entering the EU.
The previous €150 duty‑free threshold has been abolished, and all parcels are now subject to customs duty, regardless of value.

For full details, the official announcement can be found here:
https://landmarkglobal.com/eu/en/news-insights/eu-customs-reform-2026-3-euro-import-duty/

Key Changes

1. €150 Duty-Free Threshold Removed
All B2C e‑commerce shipments to the EU will now incur customs duty, even when the Invoice value is below €150.

2. New Duty: €3 Per Line Item
A flat-rate duty of €3 per product line will be applied.
This is calculated per item description, not per parcel.

Example:
One parcel containing 3 different products → €3 × 3 = €9

3. Definition of “Different Item”
Each line item is determined by HS code + product description.
If either differs, it is treated as a separate item and incurs an additional €3.

4. Applies Only to B2C Shipments Under €150
B2C shipments over €150 → normal tariff duties (unchanged)
B2B shipments → normal tariff duties (unchanged)

5. For B2C shipments under €150, IOSS Recommended
To ensure smooth customs clearance and avoid unexpected VAT charges, we recommend that EU customers provide their IOSS (Import One‑Stop Shop)
number when placing an order.
Using IOSS helps prevent delays, double VAT collection, and additional handling fees.


6. €3 Duty Is Non‑Refundable
If a customer returns the product, the €3 flat-rate duty cannot be refunded.

7. Additional Measures Expected November 2026
Further tightening is planned, including:
€2 handling fee per item
Mandatory product identifiers
This will require more detailed product data and stricter documentation.


We appreciate your understanding and cooperation as these new EU regulations take effect.


Sincerely,
Tosshin Co., Ltd