De Minimis Removal
How will EU customs changes affect my shipments?
Understanding EU de minimis and changes to import duty
From 1 July 2026, the EU will remove the current de minimis exemption and introduce new customs duty (tax) rules for low-value imports.
To help you get ready for and navigate these changes confidently, we have prepared everything you need to know when shipping to or receiving goods in the EU.
We will update this page with the latest information as it changes.
What’s changing in EU customs duty?
Until now, goods imported in a shipment with an intrinsic value not exceeding €150 could enter the EU without paying import duty under what is known as “de minimis”, an exemption from duty being applied.
From July 1, 2026, this exemption ends. For goods imported in a shipment with an intrinsic value not exceeding €150, a €3 customs duty will be applied per each line of the customs import declaration (which can contain one or more items, depending on the tariff classification).
There are a few exceptions:
- For B2B VAT registered recipients, standard duty rates will be applied.
- For free trade agreement shipments not sold under the Import One Stop Shop (IOSS) scheme, duty relief can be applied. (However, for free trade agreement shipments sold under the IOSS scheme, the €3 customs duty will be applied per line of the declaration.)
The VAT rules for imports into the EU remain unchanged (the VAT de minimis exemption was removed in 2021, and all goods imported into the EU are subject to VAT, regardless of value).
Additional data requirements
The changes being introduced in July also bring in a requirement to submit additional data elements. For each product imported into the EU customs territory in a shipment with an intrinsic value not exceeding €150 (with the exception of B2B VAT registered imports), the EU Commission is introducing new mandatory requirements to be provided by the shipper, namely:
- The merchant product identifier.
- The non-standardised manufacturer product identifier.
- The standardised manufacturer product identifier (only if it exists).
FedEx, acting as customs broker at the time of import into the EU customs territory, will have to submit these in the customs entry to the customs authorities during the clearance process.
EU handling fee
Separately, the European Commission has also proposed a new EU-wide handling fee on low-value goods, expected to be introduced by November 1, 2026. We will share updates as soon as more information becomes available.
How do I calculate landed cost for EU shipments?
The changes may mean higher import duties, depending on the type of goods the country of origin. FedEx Global Trade Manager can help you calculate these costs in advance.
Do I need to change how I ship low-value orders to the EU?
Declaration requirements may now apply to your shipments. It may be necessary to declare your goods to the authorities in a different process than you have previously used. Our Electronic Trade Documents (ETD) system streamlines the process for you.
I am a seller outside of the EU: how can I reduce unexpected customs-related costs for my customers?
The first step is to agree with your customers who will be responsible for paying for freight charges, and any customs duties, taxes and fees. This is covered by the Incoterms®️, which you need to include on your sales contract, as well as the goods commercial invoice. Secondly, at time of shipping, you need to select the FedEx shipping terms which match your agreement with the customer. Use the option Bill Shipper to receive the FedEx invoice for any customs duties, taxes, fees and surcharges, if you agreed with the buyer that goods would be delivered duty paid.
How FedEx helps you prepare
To ensure smooth customs clearance and avoid delays, FedEx provides tools to help you submit the following information in the form of a commercial invoice:
- Receiver’s contact information including name, email, and telephone number
- Clear and precise goods description
- Harmonised System (HS) code is recommended
- Accurate manufacturing origin information
- True and accurate value declarations
- Details of each individual item within the shipment
- Clear indication of who is paying duty and tax fees
Our Electronic Trade Documents (ETD) system guides you through providing this information correctly the first time.
Resources and tools for smooth customs clearance
