The European Union is preparing to introduce major changes to low-value shipments entering EU countries - in particular, those valued at €150 or less.
If you’re regularly exporting to the EU then these changes will affect not only your costs, but also your customs processes, and the amount of information you need to provide before shipping.
There are a few key changes coming in 2026, but the good news is that they’re being introduced in stages to give businesses time to prepare.
From 1st July 2026, the current “de minimis” exemption will be removed. Until now, goods valued at €150 or less could enter the EU without incurring import duty, but this will no longer be the case.
Instead a flat €3 customs duty will be charged per item line on the customs declaration. This is especially important because this means that a single shipment containing multiple item lines may now be liable to multiple charges depending on goods classification.
On top of the new duty, the EU is also considering the introduction of a handling fee of approximately €2 per consignment which is expected to come into effect in November 2026. If approved, this fee would apply alongside the €3 per-line duty, further increasing the overall cost of shipping low-value goods into the EU.
However, it’s important to note that as of the time of writing this article (April 2026), this measure is still subject to final approval.
Although the €3 duty will apply in most cases, there are some exceptions that you should be aware of.For shipments sent from a business to VAT-registered businesses (B2B), standard customs duty rates will apply instead of the flat €3 fee. This means that depending on the product type and origin, the duty you end up paying could be higher or lower than the flat rate.
For shipments covered by free trade agreements, duty relief may still be available provided that the goods are not sold under the Import One Stop Shop (IOSS) scheme. (Items sold under will still have the €3 duty applied per line.)
Alongside the changes to duties, the EU is introducing stricter data requirements for shipments valued at €150 or less. These requirements apply to both business-to-consumer (B2C) and business-to-business (B2B) shipments, including those processed under the IOSS scheme.
For each item in a shipment, shippers will need to provide up to three types of product identifiers. The first is the merchant’s product identifier, (typically an internal reference such as a SKU used within the seller’s system) which does not have to be standardised and can take any format that suits the business.
The second is the manufacturer’s product identifier. This is usually printed on the product packaging or documentation and is assigned by the manufacturer. Although it provides additional traceability, it does not follow a global standard such as EAN or UPC.
The third identifier, where available, is a standardised code recognised internationally. Examples include GTIN, EAN, UPC, ISBN for books, or IMEI numbers for electronic devices. Although not all products will have one, providing this information when it exists will be essential for compliance.
These identifiers must be included in the shipment data submitted to customs authorities and missing or incomplete data will prevent shipments from being delivered.
On top of these product identifiers, shippers will also need to specify the nature of the transaction for each shipment. This means clearly indicating whether the shipment is business-to-consumer (B2C), business-to-business (B2B), or consumer-to-consumer (C2C).
Taking the time to prepare now means that your business will be in a far stronger position to navigate these changes smoothly. By ensuring compliance, improving data accuracy, and adapting to the new cost structure, UK exporters can continue to serve EU customers effectively without unnecessary disruption.
If you have any questions or need further support, get in touch and our customer care team will be happy to help however they can.