From July 1, 2026, the EU will remove the €150 de minimis duty exemption for imports. Low-value shipments will be subject to a €3 customs duty per declaration line, plus new product data requirements. This guide explains what’s changing and how FedEx supports compliant shipping to the EU. 

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).  

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. 

• For B2B VAT registered recipients, standard duty rates will be applied.   

• For free trade agreement shipments not sold under the IOSS scheme, duty relief can be applied.  (However, for free trade agreement shipments sold under the IOSS – Import One Stop Shop scheme, the €3 customs duty will be applied per line of the declaration.) 

For each product imported into the EU customs territory in a shipment with an intrinsic value not exceeding 150 EUR (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-standardized manufacturer product identifier. 

• The standardized 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. 

The VAT de minimis exemption was removed in 2021, and all goods imported into the EU are subject to VAT, regardless of value.