EU low-value parcels: the €3 duty and declaration data

EDITORIAL VIEW

A cost estimate needs the actual goods and declaration flow. The €150 threshold identifies a category of consignment; it is not a value sellers should insert into every invoice.

Scope and category calculation

Council Regulation (EU) 2026/382 establishes a temporary €3 duty for specified consignments with an intrinsic value not exceeding €150 from July 1, 2026 until July 1, 2028. The IOSS-related and postal conditions in the legislation matter; other import flows should not automatically inherit that calculation. [1]

The calculation uses item categories identified by tariff subheading. Identical goods in one category do not produce a separate €3 charge for every unit; different categories within the consignment may generate multiple charges. Establish classification before quoting a parcel-level duty. [2]

Value and tax treatment

Intrinsic value is not a minimum or suggested declaration value. Use genuine transaction records and confirm which separately stated transport or insurance costs enter the relevant valuation. Do not reduce an invoice value or split a shipment merely to present it as below the threshold.

Import VAT is a separate calculation, including the applicable IOSS arrangement. The Union handling fee introduced through the new Customs Code is another measure. Maintain separate cost lines for these charges and the carrier’s fees, with the responsible payer and applicable date shown.

Preparing the declaration data

The Commission’s guidance provides for Product Identifiers in the relevant process, voluntarily from July 1 and mandatorily from November 1, 2026. Confirm the required identifiers and declaration channel with the responsible representative; a generic product name does not resolve missing data. [3]

Prepare a SKU file with descriptions, materials, quantities, unit values, origin and proposed tariff classification. Reconcile it with order records and the invoice. This preparation supports the declaration; the final tax and filing treatment must be confirmed for the actual transaction.

OPERATING TAKEAWAY

Build the calculation from real values and tariff categories.

The temporary regime runs from July 1, 2026 to July 1, 2028, subject to its legal scope. [1]
The duty is €3 per tariff-subheading category, not automatically once per parcel. [2]
VAT and the separate Union handling fee need their own assessment.

PUBLIC REFERENCES

Sources

ABOUT THIS STORY

Modern Future Editorial Desk

Prepared from the public references listed above. Transport and purchasing recommendations are editorial analysis; confirm their applicability to the actual product, transaction and destination.