The European Commission clarified that the new EUR 3 customs duty on low‑value consignments (≤ EUR 150) will apply from 1 July 2026. Under the IOSS scheme no VAT is due on this duty, whereas VAT is payable on it for imports using Special Arrangements or the standard import procedure. A Union handling fee, expected from November 2026, will be outside the scope of VAT.
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Key Takeaways
It takes effect on 1 July 2026.
No, VAT is not due on the EUR 3 customs duty for IOSS transactions.
VAT is due on the EUR 3 customs duty for imports using Special Arrangements.
The Union handling fee is expected to apply from November 2026 at the earliest and will be outside the scope of VAT.
It is expected to remain in force until 30 June 2028.
Primary source
Read the full article at Global VAT ComplianceThis summary was published on VATfaqs.com on 22 June 2026. It relates to VAT developments in European Union. The original source is Global VAT Compliance.
