This is not a new minimum declared value. The operational change is the removal of duty-free treatment below the €150 threshold for the relevant flows. Sellers, importers and logistics operators need truthful values, usable product descriptions and consistent tariff data before dispatch.
What changed
The July 2026 change is often described as a new declaration-value rule, but that wording is misleading. EU Regulation 2026/382 removes the former threshold-based customs-duty relief. For qualifying low-value consignments with an intrinsic value not exceeding €150, a temporary €3 customs duty applies from July 1, 2026 until July 1, 2028, subject to the scope and declaration conditions in the legislation.
The €3 amount is not simply charged once per parcel and it is not multiplied by the number of identical units. It is applied by item category identified through the tariff subheading. The European Commission's example means five T-shirts in one category attract €3, while T-shirts and a watch in two categories attract €6.
Why it matters
The €150 figure remains relevant for identifying a low-value consignment, but it is not a recommended or minimum declared value. The declared intrinsic value should reflect the genuine transaction and product data. Artificially splitting consignments or understating values can create customs, tax and delivery risk rather than reduce landed cost safely.
Customs duty and import VAT are separate. The earlier import-VAT exemption for very low-value goods was already removed in 2021. A seller or importer should therefore review VAT collection, IOSS use where applicable, customs duty and any operator charges as separate lines instead of describing the shipment as simply tax free or all inclusive.
What to watch next
The data burden also matters. Product descriptions must be specific enough to support classification, values must reconcile with commercial records, and the responsible seller, deemed supplier, postal operator, carrier or customs representative must know which declaration flow is being used. European Commission guidance states that Product Identifiers can be supplied voluntarily from July 1, 2026 and become mandatory from November 1, 2026 for the relevant process.
Before shipping from China, build a SKU-level table containing product name, material, intended use, quantity, unit and total value, tariff code proposal, origin and seller or importer arrangement. Then confirm the destination country, IOSS or import setup and final-mile provider. The final filing and tax treatment should be checked with the responsible customs representative for the actual transaction.
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