Customs rules for small consignments to undergo major changes from 1 July 2026
A fundamental change is impending in the area of customs duties on low value consignments for end consumers. With effect from 1 July 2026, the European Union will abolish the existing customs duty exemption for small consignments with value of up to EUR 150. The new rules will be introduced on a transitional basis.
Instead of the current full exemption from customs duties for goods valued at up to EUR 150, a transitional flat-rate duty of EUR 3 per item in the consignment will be introduced. The aim is to simplify customs procedures and make them more transparent for the large number of low-value consignments, which have become very popular in recent years.
This transitional measure will apply from 1 July 2026 to 1 July 2028 and, for small consignments to end consumers falling under the IOSS (Import One Stop Shop) scheme, will replace the individual assessment of customs duties according to the customs tariff. For other economic operators who are not registered under the IOSS scheme and import goods outside this special scheme, the EU’s Common Customs Tariff will continue to apply as standard.
The transitional scheme is closely linked to the planned introduction of a new centralised EU IT infrastructure, which is intended to ensure the efficient calculation, recording and reporting of customs debt for small consignments in the future. The flat-rate duty of EUR 3 is therefore seen as a temporary solution until the new system is fully operational. The European Commission is required to assess by 1 December 2027 whether this IT infrastructure will be operational by 1 July 2028. If not, it may propose an extension of the transitional measure.
From October 2026, the European Commission will monitor on a monthly basis whether there is any diversion of trade flows – from the IOSS scheme to other methods of import – aiming to avoid the payment of the flat-rate duty. If any diversion or significant market distortion are detected, the Commission will propose adjustments to the transitional scheme.
The regulation is directly applicable in all EU member states and will become binding in the Czech Republic from 1 July 2026. In practical terms, this means that for many smaller online purchases from third countries, a small customs charge in the form of a flat-rate amount of EUR 3 per item may now apply. Online retailers and importers should familiarise themselves with the changes in good time and adapt their business and logistics models accordingly, so that they can transparently communicate the final price to customers, including all taxes and duties.