What changes
From 1 July 2026, the customs-duty exemption for commercial consignments worth no more than €150 is abolished. A fixed €3 customs duty applies to each tariff item in a consignment sent from outside the European Union.
Why the number of tariff items matters
The duty is charged per tariff item, not per consignment or per individual unit. An order containing several different product categories may therefore incur more than €3 in customs duty. The declaration must state the correct description, origin, value and tariff classification of the goods.
What an online store should review
delivery and customs conditions for buyers;
display of prices and final costs;
contracts with platforms, couriers and customs representatives;
quality of product headings and CN codes;
VAT and the accounting treatment of customs payments.
Informing customers
Before placing an order, the buyer should be able to see whether customs charges are included in the price or will be payable on delivery. Unclear terms increase the risk of refused consignments, complaints and additional service costs.
Practically
Before applying the new charge automatically, check the origin of the goods, the country of dispatch and the number of tariff items declared for the consignment.
Accounting records
The business should establish whether the customs duty is paid by the buyer, the platform or the seller. The customs declaration, carrier invoice and platform report should be matched to the relevant order so that costs are neither posted twice nor left without supporting evidence.
Before changing the terms of sale
Review the distance-selling terms and delivery information to make sure they describe any additional charges clearly. A shop serving several countries may need different wording for different destinations. Test the updated process on a small number of orders and compare the platform calculation with the customs documents.