De Minimis Removal

Effective 1 July 2026, the EU removed the previously existing de minimis exemption and introduced new customs duty 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 1 July 2026, goods imported in a shipment with an intrinsic value not exceeding €150 could enter the EU without paying import duty under what was known as “de minimis”, an exemption from duty being applied.

This exemption has ended. For goods imported in a shipment with an intrinsic value not exceeding €150, a €3 customs duty is now 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). 

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.