The European Union has approved the introduction of new rules for the import of small consignments, which will come into force on July 1, 2026 and will operate in a transitional period until July 1, 2028. This regulation applies to economic operators registered under the IOSS (Import OneStop Shop) regime, as well as all goods sent by post. The IOSS system allows online sellers to pay value added tax on the sale of goods up to a value of €150 directly under this scheme, which means that the recipient of the shipment subsequently no longer pays VAT during customs clearance. IOSS thus acts as a single platform through which sellers pay VAT on all shipments destined for European Union member states.
Part of the transitional period is the introduction of a temporary flat duty of €3 for each item of goods in a consignment, regardless of its origin or the country from which it is sent. Customs duty is applied to each item according to its tariff code and the relevant subheadings.
If a shipment contains multiple types of goods with different classifications, the duty is added together. Thus, the package containing sunglasses and textile clothing will be subject to a customs duty of EUR 6, since they are two separate items falling within different customs classifications.
Entities that are not registered under the IOSS regime continue to be subject to the Common Customs Tariff established by Council Regulation (EEC) No 2658/87 and thus to the normal customs rates.
The main reason for the introduction of the flat duty and the abolition of the current threshold is the desire to limit the systematic abuse of the current system, in particular through the undervaluation of consignments and their purposeful allocation, which made it possible to avoid paying customs duties. The European Union draws attention to the significant growth in the number of small consignments and the related increased demands on customs supervision. The original plan envisaged the removal of the 150-euro limit only as part of a broader customs reform planned for 2028. The flat duty introduced is thus a temporary solution that will cease to apply after the launch of the pan-European customs data HUB. Once it is put into operation, customs duties should again be assessed according to standard tariff rates.
The adopted regulation also contains two evaluation provisions. The first monitors whether trade flows are shifted from the IOSS to the non-IOSS regime, i.e. whether entities are trying to avoid paying the temporary flat duty. The second provision focuses on monitoring progress in the development of a new centralised EU IT infrastructure, which is expected to make a major contribution to the accurate calculation and reporting of customs debt in e-commerce.
The European Union argues that modern digital tools already allow for more efficient processing of customs data, and therefore there is no reason to maintain the exemption from customs duties for low-value consignments, which was originally used to reduce the administrative burden. Given the huge volume of small consignments, it is now a priority to better protect the financial interests of both the Union and its Member States. According to the EU, the current system is causing difficulties for European consumers, businesses and customs authorities themselves. The abolition of the exemption and the introduction of a flat duty is intended to prevent these problems and contribute to greater transparency and fairer market conditions.
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