European Union (EU) de minimis Removal
EU customs rules are changing
If you ship goods with an intrinsic customs value of €150 or under into the European Union (EU), an important regulatory change is coming that will affect your shipments, costs, and the data you must submit. Beginning July 1, 2026, the long-standing duty exemption on low-value imports ends.
This page will help you understand what’s changing, whether it applies to your shipments, and how to prepare for it.
What’s changing?
Until now, shipments imported into the EU with an intrinsic value of €150 or under have been exempt from import duty—a rule known as the de minimis exemption.
On July 1, 2026, this exemption ends. A flat €3 customs duty will apply per tariff classification (Harmonized System or HS code) declared for the shipment. Multiple items sharing the same HS code are typically treated as one line for duty purposes.
Note on Value-Added Tax (VAT): VAT rules are not affected by this change. All goods imported into the EU have been subject to VAT regardless of value since 2021, and this remains unchanged.
EU customs rules are changing
If you ship goods with an intrinsic customs value of €150 or under into the European Union (EU), an important regulatory change is coming that will affect your shipments, costs, and the data you must submit. Beginning July 1, 2026, the long-standing duty exemption on low-value imports ends.
This page will help you understand what’s changing, whether it applies to your shipments, and how to prepare for it.
What’s changing?
Until now, shipments imported into the EU with an intrinsic value of €150 or under have been exempt from import duty—a rule known as the de minimis exemption.
On July 1, 2026, this exemption ends. A flat €3 customs duty will apply per tariff classification (Harmonized System or HS code) declared for the shipment. Multiple items sharing the same HS code are typically treated as one line for duty purposes.
Note on Value-Added Tax (VAT): VAT rules are not affected by this change. All goods imported into the EU have been subject to VAT regardless of value since 2021, and this remains unchanged.
Calculate Landed Costs
Use FedEx International Shipping Assist to estimate duties and taxes for your shipments to the EU shipments.
Does the €3 duty apply to your shipments?
Does the €3 duty apply to your shipments?
The €3 duty applies to most low-value shipments entering the EU. There are exceptions:
|
Scenario |
Exception / Details |
|---|---|
|
Business-to-business (B2B) shipments to VAT-registered recipients |
If your EU customer is a VAT-registered business or if your shipments are not sold through the Import One-Stop Shop (IOSS) scheme, standard duty rates generally apply instead of the flat €3 duty. |
|
Free Trade Agreement (FTA) shipments not sold via the Import One-Stop Shop (IOSS) |
If your goods qualify under a free trade agreement and are not sold through the IOSS scheme, duty relief may be applied. |
|
FTA shipments sold via the IOSS |
Even where a free trade agreement applies, if your goods are sold through the IOSS scheme, the €3 customs duty still applies per line/unique HS code on the import declaration. |
New data required for your shipments
Beyond the new duty, these changes also affect the information required for low-value shipments. For each product in a shipment with an intrinsic customs value of €150 or under (excluding B2B VAT-registered imports), three new mandatory data elements must be submitted in accordance with EU customs requirements:
- Merchant product identifier (your own internal product reference)
- Non-standardized manufacturer product identifier
- Standardized manufacturer product identifier (e.g., ISBN, GTIN or EAN numbers)
Shipments missing this data may be denied customs clearance. If FedEx is acting as your customs broker at the time of import into the EU customs territory, FedEx will submit these details to the EU customs authorities during the clearance process on your behalf. Make sure your product information is included on or after June 15, 2026, ahead of the July 1, 2026 implementation.
Upcoming EU handling fee
Separately, the European Commission has proposed a new EU-wide handling fee on low-value goods imported by consumers (B2C and B2B non-VAT-registered). This is expected to be introduced by November 1, 2026. B2B imports to VAT-registered recipients are not in scope.
We will share updates on this fee as soon as more information becomes available.
Frequently asked questions
New data required for your shipments
Beyond the new duty, these changes also affect the information required for low-value shipments. For each product in a shipment with an intrinsic customs value of €150 or under (excluding B2B VAT-registered imports), three new mandatory data elements must be submitted in accordance with EU customs requirements:
- Merchant product identifier (your own internal product reference)
- Non-standardized manufacturer product identifier
- Standardized manufacturer product identifier (e.g., ISBN, GTIN or EAN numbers)
Shipments missing this data may be denied customs clearance. If FedEx is acting as your customs broker at the time of import into the EU customs territory, FedEx will submit these details to the EU customs authorities during the clearance process on your behalf. Make sure your product information is included on or after June 15, 2026, ahead of the July 1, 2026 implementation.
Upcoming EU handling fee
Separately, the European Commission has proposed a new EU-wide handling fee on low-value goods imported by consumers (B2C and B2B non-VAT-registered). This is expected to be introduced by November 1, 2026. B2B imports to VAT-registered recipients are not in scope.
We will share updates on this fee as soon as more information becomes available.
Frequently Asked Questions
New EU duties may increase import costs depending on the product type and their country of origin. To help avoid surprises, use FedEx International Shipping Assist to estimate duties and taxes before you ship and factor them into your pricing or checkout experience.
Possibly. Low-value goods may now require declaration through a different customs process, which could result in additional documentation. FedEx Electronic Trade Documents can help simplify this transition by reducing manual steps.
For business-to-consumer (B2C) shipments, you will also need to include three new mandatory data elements for low-value goods imported by consumers on or after July 1, 2026.
Start by agreeing upfront with your customers who is responsible for freight charges, customs duties, taxes, and fees. These responsibilities are defined by the Incoterms which should be stated in your sales contract and commercial invoice.
When creating your shipment, select the FedEx shipping terms that match your agreement:
- Use Bill Shipper (or Bill Sender) if you have agreed to deliver goods duty paid, meaning, FedEx will bill you for any customs duties, taxes, fees, and surcharges.
- For the new €3 duty on low-value goods imported by consumers (B2C), payment is expected through one of two options:
- At checkout - when Import One-Stop Shop (IOSS) is used for VAT, the duty can be taken and paid by the receiver at the point of sale. This should be clearly noted on the commercial invoice and through your Incoterms with delivered duty paid (DDP) and bill shipper
- Paid to the authorities at the time of import – standard customs procedures apply and the rate of €3 per HS line item would apply
EU de minimis
The exemption from customs duties and taxes on low-value shipments imported into the EU with an intrinsic customs value of €150 or under. This exemption ends July 1, 2026.
Low-value shipment
A shipment with an intrinsic customs value of €150 or under.
Product identifier
A seller’s code used to identify their products at SKU level.
Harmonized System (HS) code
An internationally standardized system of names and numbers used to classify traded products and determine applicable tariff rates.
Import One-Stop Shop (IOSS)
An EU scheme that enables e-commerce sellers and online marketplaces to declare and collect VAT for B2C distance sales of goods imported from non-EU countries in shipments with an intrinsic customs value at €150 or under, at the point of sale rather than at import.
Handling fee
A proposed EU-wide fee on low-value goods imported to consumers. Expected to take effect November 1, 2026.
International Commercial Terms (Incoterms)
Standardized international trade terms that define which party is accountable for costs, risks, and responsibilities at each stage of an international shipment between buyer and seller.
FedEx “Bill Shipper” (or “Bill Sender”)
A FedEx shipping term in which the exporting party is charged for customs duties, taxes, fees, and surcharges, in addition to freight. Use this option when you have agreed with your buyer to deliver goods duty paid.
Additional resources
Learn more about IOSS
Understand how the Import One-Stop Shop scheme works and whether it applies to your business.
How to ship internationally
Step-by-step guidance on international shipping, documentation, and customs preparation.