EU low value reform

The EU has introduced new customs duty rules for small consignments (primarily e-commerce shipments) valued at up to €150 entering the EU. From July 1, all Member States are required to apply a customs duty of €3 on items contained in such parcels when shipped directly to consumers.
This duty is charged per declaration item, based on its tariff subheading within a parcel. For example, if a parcel contains one silk blouse and two wool blouses, the different tariff subheadings mean that there are two distinct declaration items, resulting in a total customs duty of €6.

What is affected?

These rules apply to end-consumer shipments:

• Germany: B2C
• Netherlands / Belgium: B2C

Customer-to-customer (C2C) imports are not directly affected, but the €45 duty-free limit still applies and any amount above that is subject to standard customs duties.
Business-to-business (B2B) imports are not affected.

Timescales

The regulation is currently scheduled to apply from July 1, 2026 to July 1, 2028, with a possible extension if required. Once the new EU customs data platform becomes operational, this temporary duty will be replaced by standard customs tariffs.

Further information

Documents outlining the changes to Customs Management BE and NL, and Import Filing: ATLAS can be found in the AEB Documentation center by searching for EU low-value reform.

Any applicable templates and master data should be updated, ensuring you have the required authorizations, and, if necessary, reference amounts adjusted.