EU De Minimis Removal: What the 2026 Customs Changes Mean for Your Shipments

The European Union is preparing one of its biggest updates to low‑value import rules in years — and if your business sends or receives goods from the EU, these changes will affect how you ship, declare, and budget for cross‑border deliveries.

At Rapid Despatch, we want our customers to feel confident and well‑prepared. Below is a clear breakdown of what’s changing, why it matters, and how you can stay compliant without slowing down your operations.

What Is Changing in EU Customs Rules?

From 1 July 2026, the EU will remove the long‑standing de minimis exemption, which currently allows low‑value goods (worth €150 or less) to enter the EU without import duty.

What happens after 1 July 2026?

• Every shipment entering the EU with an intrinsic value of €150 or below will now incur a €3 customs duty per declaration line.

• A declaration line may include one or multiple items, depending on how they are classified under the tariff system. This marks a significant shift from the previous system, where these low‑value imports were exempt from duty.

Important Exceptions

Some shipments will not follow the €3-per-line rule:

• B2B shipments to VAT‑registered businesses will continue to use standard duty rates instead of the flat €3 fee.

• Goods qualifying under Free Trade Agreements (FTAs) may still receive duty relief — but only if they are not sold under the Import One Stop Shop (IOSS) scheme.

• VAT rules remain unchanged. Since 2021, all goods entering the EU — regardless of value — are subject to VAT.

New Data Requirements for Low‑Value Imports

Alongside the removal of the de minimis threshold, the EU is introducing additional mandatory product data for shipments valued at €150 or below (excluding B2B VAT‑registered imports).

Shippers will now need to provide:

• A merchant product identifier

• A non‑standardised manufacturer product identifier

• A standardised manufacturer product identifier, where one exists

These details must be submitted during customs clearance. When Rapid Despatch acts as your customs broker, we will ensure this information is included in the entry submitted to EU authorities — but it must be supplied by the shipper at the time of booking.

Upcoming EU Handling Fee

The European Commission has also proposed a new EU‑wide handling fee for low‑value imports. This is expected to come into effect by 1 November 2026.

Details are still being finalised, and we will share updates as soon as the EU publishes confirmed guidance.

Do You Need to Change How You Ship to the EU?

In many cases, yes. The new rules mean:

• More shipments will require formal declarations

• Additional product data must be provided

• Duty charges may apply where they didn’t before

Rapid Despatch’s online booking system already supports the required documentation, helping you submit accurate commercial invoices and avoid delays.

If You Sell to EU Customers: How to Avoid Unexpected Costs

To protect your customers from surprise charges:

1. Agree Incoterms® upfront

Decide who pays for:

• Freight

• Duties

• VAT

• Any additional customs fees

This agreement must appear on both your sales contract and commercial invoice.

2. Match your shipping terms to your agreement

If you have agreed to deliver goods duty paid, select the appropriate billing option (e.g., “Bill Shipper”) so that customs charges are invoiced to you rather than your customer.

Clear communication prevents disputes, delays, and abandoned shipments.

How Rapid Despatch Helps You Stay Compliant

To ensure smooth customs clearance, our booking platform guides you through providing all required information, including:

• Full receiver contact details (name, email, phone)

• A clear, specific description of the goods

• HS codes (recommended for accuracy)

• Correct country of manufacture

• True and accurate value declarations

• Item‑level detail for every product in the shipment

• A clear indication of who is responsible for duties and taxes

Providing complete and accurate data reduces the risk of customs delays, unexpected charges, or rejected entries.

Final Thoughts

The removal of the EU de minimis exemption marks a major shift in how low‑value goods are handled at the border. While the changes may seem complex, preparing early will help your business avoid disruption.

Rapid Despatch is here to support you through every step — from documentation to duty management — ensuring your shipments continue to move smoothly into the EU.

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