De Minimis Removal

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.

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). 

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). 

From July 1, 2026, for each product imported into the EU customs territory in a shipment, Product Identifier (PID) details will be required regardless of value. This change does not apply to B2B VAT-registered recipients in the country of destination. 

PID is a set of three codes used by manufacturers, sellers, platforms and marketplaces to identify their products, required by the customs authorities during the clearance process. This will be enforced from November 1, 2026.

We strongly recommend adding the three product identifiers from July 1, 2026, onwards, to help ensure smooth clearance for low-value shipments arriving in the EU in preparation for November 1, 2026, enforcement, following guidance from the European Union authorities.

In addition to all mentioned requirements, providing the recipient's email is also critical in ensuring smooth shipping and timely payment of duties, taxes, and any FedEx ancillary fees due at the time of import.

In addition to the new customs duty scheme, FedEx is introducing some pricing updates on its clearance ancillary fees to offset the additional operational and customs clearance activities required as more shipments become subject to EU customs processing.

Here's a breakdown to help you understand the full cost impact:

NOTE: The tables above provide an overview of potential charges and is not intended to represent a sample cost calculation. Import duties and other taxes (such as VAT) are imposed by the EU and governmental authorities, while FedEx charges only Disbursement Fee and Inbound Processing Fee. Actual landed costs will vary depending on factors such as destination-country VAT rates, applicable waivers or discounts, shipment characteristics, and other variables, meaning not all charges shown will apply to every shipment.

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.