As of 1 July 2026, goods entering the EU in small consignments and valued at less than €150 will be subject to a fixed €3 customs duty.
The rate will be applied to all goods entering the EU for which non-EU sellers are registered in the EU’s import one-stop shop (IOSS) for value-added tax purposes.
For further information please select the following link: Customs: Council agrees to levy customs duty on small parcels as of 1 July 2026 - Consilium.
Find out how to register for the VAT Import One Stop Shop (IOSS) scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both by selecting the following link: Register for the VAT Import One Stop Shop scheme - GOV.UK.