Small parcels, big change: the €3 Customs duty on low-value goods coming into the EU

From 1 July 2026, the European Union will implement a temporary €3 Customs duty per item type on low value consignments (less than €150) imported from outside the EU (including Great Britain). The measure will remain in place until 1 July 2028, after which normal customs duties will apply depending on the type of goods. As Northern Ireland is considered part of the EU, the new charge will not generally apply to goods coming from there.

Why the Change?

Since July 2021, there is no Customs Duty on eCommerce packages entering the EU where the goods (excluding delivery charges etc.) are valued at €150 or less, enabling an increasing number of small parcels to enter the EU duty-free. In addition, a significant share of these low-value e-commerce imports failed to meet EU safety and compliance standards. The €3 duty is intended to “level the playing field”, ensuring all businesses distributing goods in the EU comply with regulations and pay the same customs fees, reducing unfair competition for EU sellers.

This move is part of the broader EU Customs Reform designed to modernise customs procedures, implementing a new Union Customs Code (UCC) and introducing a centralized EU Customs Data Hub.

How will this work in practice?

If a consumer buys a package from outside the EU containing 3 different objects (e.g. a pen, a pencil and notebook) valued €150 or less, as the package contains three distinct items, each will have a €3 Customs Duty charge, so in total the customer will pay €9 Customs Duty, plus VAT (if not already included in the final price). If, however, the three objects are the same type of item (e.g. three pens), then these are considered one item and there will be a single €3 Customs Duty charge, plus VAT.

How will it be collected?

At checkout: Some online marketplaces or sellers will be set up to charge VAT plus €3 duty upfront and, at the checkout, the consumer will pay the final price, with no extra charges on delivery.
At delivery: If the €3 duty is not collected upfront, the delivery company (courier or postal service) will need to collect it before the goods can be delivered.

And if I want to return the goods?

Customs duty is non-refundable, unless the goods are faulty. Where a consumer changes their mind regarding the purchase and returns items to the original supplier, the €3 Customs duties will not be refunded by the Customs authorities.

Revenue has not yet published information on how to apply for a refund of the Customs duty in case of faulty items.

Key Takeaways

While this temporary measure reinforces the EU’s commitment to fair trade and consumer safety, consumers need to carefully check the online marketplace or seller’s “Terms and Conditions” and / or the “About us” page to understand if :

The goods are being shipped from a non-EU country. Some websites may appear as if the business is EU-based (e.g. using a ‘.ie’ domain), but the goods may be shipped from outside the EU.
Before completing the purchase, if the €3 Customs duty will be applied at the point of sale or collected by the delivery company when the parcel arrives in the EU or upon delivery.

It you are a business involved in such transactions and have any queries in relation to this, please get in touch.

Disclaimer: While every effort has been made to ensure the accuracy of information within this publication is correct at the time of going to print, RBK do not accept any responsibility for any errors, omissions or misinformation whatsoever in this publication and shall have no liability whatsoever. The information contained in this publication is not intended to be an advice on any particular matter. No reader should act on the basis of any matter contained in this publication without appropriate professional advice.