What changed
- Legal basis: Council Regulation (EU) 2026/382 of 11 February 2026, published on 18 February 2026, removed the customs duty exemption for consignments of negligible value (up to €150).
- Interim duty: from 1 July 2026 a flat customs duty of €3 per item applies to goods in consignments with an intrinsic value of €150 or less. It is designed for e-commerce consignments, in particular those declared through the Import One-Stop Shop (IOSS) and postal flows.
- Temporary: the flat duty is planned until 2028. After that, the EU intends to apply normal tariff rates to all imports regardless of value, linked to the new EU customs data system.
How “item” is counted in practice (per article or per tariff line in a consignment) is described differently by different sources. Check the current guidance of the customs authority or your customs broker before you calculate prices.
What did not change
- VAT: import VAT has been due on all goods since 1 July 2021, when the €22 VAT exemption ended. IOSS lets sellers and marketplaces collect VAT at the point of sale for consignments up to €150.
- Normal B2B imports: commercial shipments above €150 — containers, pallets, wholesale orders — never had the exemption. They pay the normal customs duty for their tariff code, plus import VAT, as before.
- Product rules: GPSR, CE, REACH, packaging and EPR apply to every product regardless of how it is shipped.
How much is EU import duty?
There is no single rate. The duty depends on the customs code (CN/TARIC) of the product and its origin. For many manufactured goods it is a percentage of the customs value; some products from China also carry anti-dumping or countervailing duties. The European Commission’s Access2Markets portal and the TARIC database show the applicable rates and requirements for a given code and country of origin. Import VAT is charged on top, at the rate of the country of import.
Ask your buyer or customs broker to confirm the code before you quote a delivered (DDP) price. A wrong code means wrong prices — and possibly penalties.
What it means for B2C sales by parcel
- Each low-value parcel now carries duty in addition to VAT. For cheap items, a €3 duty per item can be a large share of the price.
- Marketplaces and logistics providers pass the cost on to sellers or to consumers.
- Products in parcels still need a responsible EU operator and correct labels; parcels without them can be stopped or refused.
What it means for B2B sales
For factories selling to importers, wholesalers and chains, nothing changed in the duty calculation. But the market around them changed:
- Selling a product cheaply to consumers by parcel from China is less attractive, so more European sellers look for suppliers who deliver in bulk to European stock.
- European retailers and online shops that compete with direct parcel sellers may be more open to buying from a factory through a local importer or distributor.
- Stock in an EU warehouse allows fast delivery, local returns and EU invoices — and the duty is paid once on the bulk shipment, not per parcel.
Comparison: parcels vs bulk to EU stock
| Low-value parcels direct to consumers | Bulk shipment to EU warehouse | |
|---|---|---|
| Customs duty | €3 per item since 1 July 2026 (interim) | Normal rate for the tariff code, on the customs value of the shipment |
| Import VAT | Collected via IOSS or at delivery | Paid by the importer at import; normally deductible if VAT-registered |
| Delivery time to customer | Days to weeks | Short, from local stock |
| Returns | Difficult and expensive | Handled locally |
| GPSR responsible operator | Needed; often an authorised representative | Usually the importer |
| Suitable for | Tests, unique items | Regular sales to businesses and marketplaces |
What to do now
- Recalculate landed costs for each channel: product, freight, duty for the correct code, import VAT, warehouse and last mile.
- Check whether parcels are still the right model for your products. For many, a bulk shipment to EU stock is now cheaper per unit.
- Decide who imports: your buyer, a partner company or your own entity. See do you need an EU company.
- Fix compliance before shipping: GPSR responsible operator, labels, documents, EPR registrations.
- Get the VAT position confirmed by a tax adviser if your own stock is held in the EU.
Dates to remember
- 1 July 2021 — €22 VAT exemption ended; IOSS introduced
- 13 December 2024 — GPSR applies
- 18 February 2026 — Regulation (EU) 2026/382 published
- 1 July 2026 — €3 per item duty on consignments up to €150 begins
- 12 August 2026 — EU Packaging Regulation (PPWR) applies
- 2028 — planned end of the interim flat duty
An illustrative calculation
A simplified example to show the method, not real rates. Assume a product with a customs value of €4 per unit and, for this illustration, a normal duty rate of 4% for its tariff code. Freight, VAT and handling are left out.
| 100 units sent as 100 low-value parcels | 100 units in one bulk shipment | |
|---|---|---|
| Duty basis | €3 per item (interim flat duty) | 4% of €400 customs value (example rate) |
| Duty | €300 | €16 |
For cheap items the flat duty can be much higher than the normal rate. For expensive items in a low-value parcel, the difference is smaller. Use the real tariff code and rate for your product, and add freight, import VAT, warehouse and delivery costs to compare the two models properly.
Which products are most affected?
- Low-price consumer goods sold one by one: accessories, small household items, toys, phone accessories, decorations.
- Products where the €3 duty per item is a large share of the selling price.
- Products sold through marketplaces that ship each order from China.
Less affected: higher-value items, goods sold in bulk to businesses, and products already stocked in the EU.
Questions to ask your logistics provider
- How is the €3 duty counted for my consignments, and who pays it?
- Which customs code do you declare for my products, and who checks it?
- What does a bulk shipment to an EU warehouse cost per unit compared with parcels?
- Who acts as importer and customs declarant for bulk shipments?
- How are returns handled in each model?
B2B buyers ask new questions
Since the change, European importers and online sellers more often ask factories for:
- delivered prices to an EU warehouse instead of FOB China only;
- mixed containers or pallets with several products, to keep stock without large single-product orders;
- product data that marketplaces now require: customs codes, GPSR information, label photos;
- help with a European stock point, so they can order smaller quantities more often.
Factories that can answer these questions have an advantage over suppliers that only offer parcel shipping or large FOB orders.
Rules in this area are still developing: the interim duty, the planned permanent system and national practice may change. Check the current status with your customs broker before each season’s price list.
How we can help
Our company in Poland can import your goods in bulk, keep stock in a warehouse in Poland and sell to European businesses and marketplaces with EU invoices — or introduce importers who do this themselves. We also check the compliance points before the first shipment. See EU warehouse, import and distribution and EU compliance.
