Beginning July 1, 2026, the European Union will eliminate the current customs duty exemption for low-value commercial imports from non-EU countries. The change is designed to strengthen oversight of goods entering the bloc and address the practice of undervaluing parcels to bypass customs obligations.
According to Emil Lipiec, head of International Operations at the Polish postal operator Poczta Polska, the new rules introduce a simplified charge of 3 euros for every distinct product category within a shipment. For instance, a parcel containing two items of the same category will incur a 3-euro fee, while a package containing items from two different categories will be charged 6 euros.
The European Commission reports that the influx of billions of small parcels annually has created significant pressure on customs authorities regarding safety, tax compliance, and fair competition. Crucially, the application of these duties will be determined by the date of customs clearance rather than the date of purchase or delivery. Consequently, items ordered before July 2026 that undergo customs processing after the deadline will be subject to the new charges.
While VAT will continue to be collected via the Import One-Stop Shop (IOSS) system, recipients may be required to provide additional documentation, such as invoices or receipts, to verify the contents and value of their shipments. The existing exemption for personal gifts sent between private individuals—valued up to 45 euros—will remain in effect.