EU Commission has issued technical guidelines on how the new EUR 3 customs duty for low-value goods will be calculated, effective from 1 July 2026. The guidelines clarify that the duty is levied at customs clearance and is excluded from the taxable amount for IOSS-registered vendors, while it is included in the VAT base for standard import procedures and special arrangements.
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Key Takeaways
According to the EU Commission's technical guidelines, from 1 July 2026, the flat EUR 3 customs duty will be levied on low-value goods at customs clearance.
According to the EU Commission's technical guidelines, for IOSS-registered vendors, the EUR 3 duty is excluded from the taxable amount and is VAT-free, as VAT is collected at the point of sale.
According to the EU Commission's technical guidelines, under the special arrangements scheme, the EUR 3 duty is included in the taxable amount and VAT is applied to it.
According to the EU Commission's technical guidelines, the EUR 3 duty is calculated based on the customs declaration released by the customs authorities when the low-value goods are cleared.
Primary source
Read the full article at 1stopVATThis summary was published on VATfaqs.com on 15 July 2026. It relates to VAT developments in European Union. The original source is 1stopVAT.
