From 1 July 2026 the EU will eliminate the €150 de‑minimis customs exemption and impose a flat €3 duty on low‑value imports, applied per HS tariff code even when the Import One‑Stop Shop (IOSS) is used. France will add a €2 handling fee per tariff classification on top of the EU duty. The €3 duty is a temporary measure that will be removed in 2028 when the EU Customs Data Hub regime takes effect.
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VATCalc · about 6 hours ago
The European Commission’s ViDA programme introduces a Single VAT Registration (SVR) framework that will take effect on 1 January 2027, with major structural changes scheduled for 1 July 2028. The reforms extend the One‑Stop Shop (OSS) to additional transactions, simplify own‑goods reporting, and introduce a secure IOSS pilot to curb fraud in low‑value imports. Key technical updates include new functional specifications, explanatory notes, and a real‑time verification system for IOSS numbers.
The Trade Hub · about 10 hours ago
The European Commission announced that the customs duty exemption for low‑value consignments valued below €150 will cease on 1 July 2026. The de‑minimis regime that previously exempted these parcels is being replaced, while a temporary flat fee on low‑value imports remains in force until 1 July 2028.
VatCalc · 5 days ago
OECD has launched a consultation on amendments to its Model Reporting Rules for Digital Platforms, aiming to simplify compliance for gig economy and marketplace operators. The proposals include raising the low‑value goods reporting threshold from €2,000 to €3,000, removing the 30‑transaction limit, and introducing a “Related Entity” exemption. The consultation closes on 14 August 2026, with final amendments expected to align with EU DAC7 reforms for 2028.
EASProject · 8 days ago
EASProject explains that from 1 July 2026 EU orders up to €150 imported from outside the EU will incur a temporary €3 customs duty. Sellers must register for the Import One‑Stop Shop (IOSS) to collect VAT at checkout, handle the duty, and automate monthly reporting. The duty remains until 1 July 2028, after which a new customs reform will replace it.
VatCalc · 8 days ago
EU Commission clarified how VAT should be applied to the new €3 customs duty on low-value imports. The duty, effective 1 July 2026, is exempt from VAT for IOSS users but taxable for Special Arrangements and standard imports. A separate €2 handling fee, expected before November 2026, will be outside VAT.
Customs Support Group · 9 days ago
EU e‑commerce reform introduces a €3 per line‑item customs fee replacing the €150 exemption from 1 July 2026, and shifts import declaration responsibility from consumers to platforms or sellers from 1 November 2026. Declarants must provide three product identifiers (M‑PID, NS‑PID, S‑PID) and will act as deemed importers, while H7 and H1 declarations will determine duty and VAT regimes. The reform also clarifies carrier filing obligations and IOSS applicability.
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Key Takeaways
From 1 July 2026 the EU will impose a mandatory flat €3 customs duty on low‑value imports.
It is charged per HS tariff code within a consignment valued under €150, not per parcel or per item.
France adds a €2 handling fee per tariff classification on top of the EU duty.
In 2028, under the EU Customs Data Hub regime, the €150 threshold will be removed.
Yes, the €3 duty applies even when the Import One‑Stop Shop (IOSS) is used.
Primary source
Read the full article at AvaskThis summary was published on VATfaqs.com on 1 July 2026. It relates to VAT developments in European Union. The original source is Avask.
