Navigating EU Customs Duty Changes – June 2026

 As part of the EU’s ongoing customs reform, new import duty rules will apply to low-value eCommerce parcels entering the European Union from non-EU countries.

From 1 July 2026, the current customs duty exemption for imported parcels valued at €150 or less will be removed. This means low-value B2C parcels shipped from outside the EU to consumers in the EU will no longer be exempt from customs duty.

During the transition period from 1 July 2026 to 30 June 2028, the EU will apply a temporary fixed customs duty of €3 per item category for in-scope low-value consignments. After the transition period, normal customs duty rates are expected to apply based on the product category and tariff classification.

This change is part of the EU’s broader effort to modernize customs procedures, improve product traceability, strengthen compliance, and ensure fairer competition across the eCommerce market.

1. Key Changes Under the EU Customs Reform

Removal of the €150 Customs Duty Exemption

Currently, goods imported into the EU with an intrinsic value of €150 or less may benefit from customs duty relief. From 1 July 2026, this exemption will be removed for applicable B2C imports.

As a result, all in-scope goods imported from non-EU countries into the EU may become subject to customs duty, regardless of whether the parcel value is below €150.

Temporary Fixed Customs Duty During the Transition Period

From 1 July 2026 to 30 June 2028, the EU will apply a temporary fixed customs duty of €3 per item category for low-value consignments up to €150.

The duty is calculated based on the product’s tariff classification, not simply by the number of pieces in the parcel.

EU-Wide Application

The new rules apply across all 27 EU Member States and are relevant to cross-border eCommerce sellers shipping low-value parcels from non-EU countries to EU consumers.

2. How the €3 Customs Duty Is Calculated

The temporary duty is applied based on the product category declared in the parcel.

If a parcel contains one or more products under the same HS/tariff classification, they may be treated as one declaration line. If a parcel contains products under different HS/tariff classifications, each different category may be subject to a separate €3 duty.

Example:

A parcel contains:

• 2 T-shirts under HS category A

• 3 pairs of socks under HS category B

Although the parcel contains 5 pieces in total, the products belong to 2 different HS categories.

Estimated customs duty:

2 item categories × €3 = €6

This means product mix, HS classification, and declaration structure may directly affect the final customs duty charged.

3. VAT Treatment and IOSS Considerations

The new customs duty is separate from VAT.

For orders declared under the IOSS model, VAT declaration and collection will continue to follow the existing IOSS process for eligible low-value goods.

For non-IOSS orders, customs duty may be included in the import VAT calculation basis, depending on the declaration method and applicable customs/VAT handling process.

Sellers should review their current VAT setup, IOSS usage, product classification, and EU fulfillment strategy to better estimate the impact on order-level costs.

4. HyperSKU EU Duty Charging Update

To support sellers through this policy transition, HyperSKU is preparing operational adjustments for EU-bound orders.

Starting from 22 June 2026, 12:00 Beijing Time, HyperSKU will begin enabling customs duty charging for EU-route orders.

At the current stage, HyperSKU will temporarily consolidate products under the same SPU into one declaration line where applicable.

The current declaration and charging method is a temporary arrangement.

Final duty charging standards will depend on the latest rules and execution requirements from logistics providers, customs brokers, and local customs authorities.

Different logistics providers may apply slightly different charging and declaration practices during the transition period. Further changes may occur as the policy is implemented in practice.

HyperSKU will continue to monitor updates from official EU sources, logistics partners, and customs clearance providers, and will share timely updates with our customers when more confirmed information becomes available.

5. What Sellers Should Prepare

To reduce uncertainty and better manage EU-bound order costs, sellers are encouraged to review the following areas:

Review Product HS Codes

Accurate HS classification will become more important, as the temporary duty is linked to tariff categories. Incorrect or inconsistent classification may lead to unexpected duty charges or customs delays.

Evaluate Product Bundles and Order Structure

For parcels containing multiple product categories, customs duty may increase depending on the number of declared tariff categories. Sellers should review product bundles, kits, and mixed-category orders carefully.

Reassess EU Pricing and Margin

The new customs duty may affect landed cost, especially for low-value products or multi-category parcels. Sellers should review product pricing, shipping strategy, and margin structure for EU markets.

Monitor IOSS and VAT Handling

Sellers using IOSS should continue to ensure VAT is properly collected and declared. Sellers not using IOSS should pay closer attention to how VAT and customs duty are charged at import.

Stay Updated During the Transition Period

The implementation of the new duty rules may continue to evolve, especially across different logistics channels and customs clearance providers. Sellers should prepare for adjustments during the transition period.

6. A Note on HS Codes

HS codes are internationally standardized product classification codes. The first six digits are commonly used worldwide to identify product categories.

The structure is generally as follows:

• First 2 digits: Chapter, representing the broad product category

• First 4 digits: Heading, providing a more specific product group

• First 6 digits: Subheading, identifying the internationally recognized product classification

After the first six digits, each country or region may add additional digits for local customs, tax, and statistical purposes. For example, China commonly uses a 10-digit customs code, with the additional digits used for more detailed national classification.

Because the new EU customs duty is linked to product classification, sellers should ensure their product information and HS codes are accurate and consistent.

7. HyperSKU Is Here to Support You

We understand that this policy change may bring new cost considerations and operational questions for eCommerce sellers shipping to the EU.

As a professional supply chain and fulfillment partner, HyperSKU will continue to work closely with logistics providers, customs brokers, and relevant partners to monitor implementation details and provide practical support for our customers.

While some execution details may still evolve during the transition period, our priority remains clear: to help sellers maintain stable fulfillment, understand policy changes, and adapt their EU market strategy with greater confidence.

We recommend that sellers stay in close contact with their HyperSKU representative for the latest updates on EU-route orders, customs duty charging, and logistics arrangements. 

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