The EU has changed its de minimis rules for low-value goods imported from outside the EU.

De minimis is the commonly used term for a value threshold below which imported goods can enter a country without customs duty. In the EU, this threshold was €150. Until 1 July 2026, goods valued at €150 or less could generally be imported without customs duty, although import VAT still applied.

From 1 July 2026, the EU removed this customs duty exemption. Eligible low-value B2C imports are now subject to a temporary €3 customs duty per customs declaration line.

This mainly affects businesses shipping e-commerce orders from outside the EU directly to consumers (B2C).

In short: The EU de minimis removal means that goods worth €150 or less are no longer automatically exempt from customs duty when imported into the EU.

What has changed?

Previously, goods worth €150 or less could generally be imported into the EU without customs duty.

From 1 July 2026, a temporary €3 customs duty applies to most eligible B2C imports valued at €150 or less.

Importantly, the €3 charge is not necessarily €3 per parcel. It is applied per customs declaration line, which normally represents a type of product based on information such as its HS code and country of origin.

For example, a shipment containing several different types of products may therefore have more than one €3 charge.

Low-value B2B shipments are not covered by the €3 flat-rate B2C duty. Standard EU customs tariff rules apply to B2B imports.

Important dates

1 July 2026

The EU de minimis customs duty exemption for goods valued at €150 or less ended. The temporary €3 duty applies to eligible low-value B2C imports.
 

1 November 2026

Additional Product Identifier (PID) information becomes mandatory for B2C e-commerce shipments from outside the EU. A separate EU customs handling fee may also be introduced.
 

1 July 2028

The temporary €3 flat-rate duty is scheduled to end and be replaced by the applicable normal EU customs tariff rates.

Does IOSS still apply?

Yes. The Import One Stop Shop (IOSS) relates to VAT and remains relevant for applicable B2C shipments.

The EU de minimis removal does not remove VAT obligations. Customs duty and VAT are separate charges.

Which countries are affected?

The rules apply to imports into all 27 EU member states:

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

What does this mean for nShift customers?

If you use nShift to ship goods from outside the EU to customers within the EU, you should review the customs information you provide with your shipments.

In particular:

• Make sure products have accurate goods descriptions, HS codes, values and country-of-origin information.
• Prepare to provide the required Product Identifier (PID) information from 1 November 2026.
• Review your landed costs and pricing, as eligible low-value B2C shipments may now incur customs duty in addition to VAT.
• Decide whether duties and taxes should be paid by your business or by the recipient, taking into account the services and billing options offered by your carrier.
• Review your returns process, as customs duty paid when goods enter the EU may not automatically be refunded when an item is returned.

Incomplete or inaccurate customs information can lead to additional customs processing and shipment delays, so providing complete electronic customs data is increasingly important.

For questions about the customs treatment of your goods, applicable tariff rates or your legal obligations as an importer or seller, consult your carrier, customs adviser or the relevant customs authority.

Fields in Ship

Below is an overview of the additional Details fields added to Ship to help you send the required customs information. Include these fields along with the customs fields you already complete for each carrier.