The European Commission states that from 1 July 2026 the EUR 150 customs-duty exemption is abolished and a temporary EUR 3 fixed customs duty applies per item for qualifying distance sales in consignments not exceeding EUR 150. [1]

The Commission’s VAT e-commerce guidance explains the Import One Stop Shop (IOSS) framework for qualifying low-value imported goods. [2]

What exporters should map

  • Who is the importer or deemed supplier for the transaction.
  • Whether IOSS is available and appropriate.
  • How the new customs duty is collected and shown in the landed cost.
  • Product safety, labelling, VAT and recordkeeping requirements.

Market-direction statements require a named company source and a dated dataset.