From 1 July 2026, the European Union has introduced a €3 flat-rate customs duty on imported goods with an intrinsic value not exceeding €150 per package. This measure affects mainly e-commerce flows and low-value parcels sent from non-EU countries to customers in the European Union.
What changes for low-value imports?
For imports with a total value of €150 or less, this customs duty applies to each item line included in the parcel.
Initially intended to remain in force until 31 october 2026, the French small parcel tax was repealed on 1 July 2026, when the €3 flat-rate customs duty entered into force.
The new customs duty will apply to each individual item, even when several items share the same customs nomenclature.
Whether B2B, B2C or C2C, the customs duty will only apply to B2C imports.
Need support with your e-commerce imports?
RM Boulanger helps companies manage VAT, customs and import compliance across Europe.
Our teams can help you assess the impact of this new €3 customs duty and prepare your import flows as this new customs measure enters into force.
