Temporary €3 Duty per Item Category
In principle, the customs duty will amount to €3 per item category. The decisive factor is the number of item categories in a consignment, with each item assigned its own commodity code (first six digits of the tariff classification) constituting one item category. For example, a parcel containing a blouse and a pair of trousers will count as two item categories and incur a duty of €6.
In cases where the goods are not purchased via a platform applying the simplified VAT scheme (IOSS), it is possible to request preferential tariff treatment, allowing for reduced or zero duty based on the origin of the goods.
Practical Implementation
For most consumers, the customs duty will be collected by the platform at the time of purchase.
Future Developments
The €3 duty is the first step in the EU’s broader customs reform. Later in 2026, it is expected to be supplemented by a handling fee on low-value consignments, although specific details have not yet been announced.
From 1 July 2028, the €3 duty will be replaced by standard customs duty rates, which will apply to all dutiable goods regardless of value.
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