EU Low‑Value Import Rules Are Changing: What Businesses Need to Know Before 2026

Major updates to EU customs processes for low‑value imports are on the horizon, and businesses shipping into Europe will need to prepare well in advance to avoid delays. With new duty charges and expanded data requirements coming into force, now is the time to review your workflows and ensure your systems can support the upcoming changes.

Key Changes Coming Into Effect

From 1 July 2026, the EU will introduce a new customs framework for low‑value goods entering the bloc. The most significant updates include:

• The removal of the long‑standing de minimis exemption for goods valued at €150 or below.

• A flat €3 customs duty applied to each declaration line for B2C shipments within that value range.

• Mandatory product identifier data for consumer goods, which will become enforceable from 1 November 2026.

These changes affect all low‑value imports unless specific exemptions apply.

How the New Duty Works

Every shipment entering the EU with an intrinsic value of €150 or less will attract a €3 duty per declaration line. A single declaration line may contain one item or multiple items depending on tariff classification.

There are limited exceptions:

• B2B shipments to VAT‑registered businesses will continue to use standard duty rates.

• Free Trade Agreement (FTA) goods may still qualify for duty relief, provided they are not sold under the Import One Stop Shop (IOSS) scheme.

• FTA goods sold under IOSS will still incur the €3 fee per declaration line.

VAT rules remain unchanged — VAT continues to apply to all imports regardless of value.

New Product Data Requirements

To support enhanced customs screening, the EU will require three product identifiers for consumer goods imported into the bloc:

1. Merchant Product Identifier

2. Non‑standardised Manufacturer Product Identifier

3. Standardised Manufacturer Product Identifier (where one exists)

These codes must be supplied during customs clearance for consumer shipments. Although enforcement begins on 1 November 2026, businesses are strongly encouraged to begin including these identifiers from 1 July 2026 to ensure a smooth transition.

These additional data requirements do not apply to B2B VAT‑registered imports.

Why Accurate Data Matters

Missing or incomplete data can result in customs authorities refusing clearance, which means your customers won’t receive their goods until the issues are resolved.

Providing the receiver’s email address and telephone number is also vital, as it enables timely payment of duties, taxes and any applicable handling fees.

What Businesses Should Do Now

With these changes approaching, companies should begin reviewing their internal processes:

• Ensure product catalogues include all three required identifiers.

• Confirm that commercial invoices and customs documentation contain clear descriptions, HS codes, Incoterms and accurate values.

• Update booking and fulfilment systems to capture additional data fields.

• Review how duties and taxes will be communicated to customers.

• Prepare for the new €3 duty to apply to all low‑value B2C shipments.

Rapid Despatch already supports detailed customs documentation and compliance guidance for international shipments, including:

“Commercial invoices, airwaybills, applicable Incoterms, HS codes, consignee Tax ID/EORI… and precise commodity descriptions.”

As these EU changes approach, we’ll continue monitoring regulatory updates and helping customers plan a

head for smooth, predictable cross‑border shipping.

Contact your local Rapid Despatch branch for further help or information.