What’s New: EU De Minimis Changes for Shipments Into the EU

Who this is for: Shipstore customers in the US who ship goods to consumers in the European Union.

Last updated: July 10, 2026. Rules are still being finalized by the EU and carriers. We will update this page as guidance changes.

The short version

The EU is ending the duty-free treatment of low-value parcels. Starting July 1, 2026, a shipment sent to an EU consumer with a value of €150 or less is charged a flat €3 customs duty per item type (grouped by HS code), instead of entering duty-free. On top of that, you now have to send more detailed product data with every shipment, including a 6-digit HS code and product identifiers for each item. Product identifiers become mandatory on November 1, 2026.

This is a business cost and a data requirement, not a tax on your buyer. But if the data is missing or wrong, the carrier cannot clear the shipment and your customer does not get their goods.

Key dates

What is actually changing

1. The €150 duty exemption is gone

Until now, a parcel worth €150 or less went into the EU without customs duty (VAT and a customs declaration were still required). From July 1, 2026, that exemption is removed. Every commercial import is now subject to duty regardless of value.

2. A flat €3 duty per item, not per parcel

For low-value B2C shipments (value €150 or below), the duty is a flat €3 per HS code line item, whether or not you use IOSS. “Per item” means per unique tariff classification, not per unit.

Examples from the EU guidance:

• A parcel with 5 identical T-shirts (one HS code) = €3 total.
  
• A parcel with 1 T-shirt + 1 watch (two HS codes) = €6 total.
  
  

Carrier’s guidance adds that country of origin can also split a line item. Six shirts across two styles and four countries of origin drove four customs line items in their example, so €12. Bottom line: the more distinct product types and origins in a parcel, the more €3 charges stack up.

3. More product data is required, down to the item level

This is the first time the EU requires information at the individual product level for these declarations. Each item now needs:

• A precise product description (generic terms like “accessories,” “gift,” or “parts” are no longer safe).
  
• A 6-digit HS (tariff) code.
  
• Country of origin.
  
• Item value.
  
• Product identifiers (see below).
  
  

4. Product Identifiers (PIDs)

For each product in a B2C consignment valued €150 or below, you must provide up to three identifiers:

• Merchant Product Identifier (always required): your own product reference, usually the SKU, item code, or listing ID.
  
• Manufacturer Product Identifier (always required): the manufacturer’s own product code, even if it is a proprietary, non-standard code.
  
• Standardised Product Identifier (required where one exists): an internationally recognized barcode such as GTIN, EAN, or UPC. This is the highest-priority identifier for customs risk checks.
  
  

PIDs are voluntary from July 1, 2026 and mandatory from November 1, 2026. Carriers recommend sending all three from July 1 to shake out data problems before enforcement.

5. B2B is treated differently

For B2B shipments to a VAT-registered business recipient, PIDs are not required and the €3 flat duty does not apply. Instead, standard percentage-based (ad valorem) duty rates apply, and the €150 exemption still ends. You must correctly flag each shipment as B2B, B2C, or C2C, because that flag drives how it clears and what duty applies.

What this means for you

Your landed costs go up. Budget for €3 per HS code line item, plus the coming EU handling fee, plus VAT and any carrier clearance charges. Parcels with many distinct products or origins get more expensive.

Your product catalog data now matters at customs. Clean HS codes, real descriptions, and identifiers on every SKU are no longer nice-to-have. Missing or vague data is the most common reason a shipment will be held.

You need to decide who pays the duty. You can pay duties and taxes at checkout (Delivered Duty Paid, DDP) or have your customer pay on delivery (Delivered at Place, DAP). DDP is smoother for the buyer but you carry the cost and the setup. Update your terms and your checkout so buyers are not surprised.

Returns get more complicated. Returned B2C goods may no longer get an automatic duty refund. If you ship high-return categories like apparel or footwear, review your return policy.

What you need to do in Shipstore

1. Add HS codes to every SKU. Make sure each product carries a correct 6-digit HS code in your catalog. This drives the duty calculation and the compliance checks.
   
2. Populate product identifiers. Add your SKU (Merchant Product ID), the manufacturer code, and any GTIN/EAN/UPC to each product record so Shipstore can pass them to the carrier.
   
3. Write real product descriptions. Replace generic descriptions with specific ones (material, type, use). This is now a clearance requirement.
   
4. Set the transaction type. Mark shipments as B2C, B2B, or C2C so the right duty and clearance path is applied.
   
5. Choose your duty model (DDP or DAP) and confirm it with your carrier account.
   
6. Confirm your IOSS setup if you use it for VAT. IOSS still handles VAT; it does not exempt you from the new €3 duty or the data rules.
   
   

Frequently asked questions

Does the €3 duty apply if I use IOSS?
Yes. IOSS handles import VAT. It does not remove the new €3 customs duty or the data requirements.

Is the €3 charged to my customer?
The EU treats the duty as a charge on the business (the seller or importer as declarant), not a consumer tax. In practice, whether your buyer sees it depends on whether you ship DDP (you absorb or build it into price) or DAP (collected on delivery). Only in rare cases does the consumer become the declarant.

Is this aimed at shipments from a specific country?
No. The rule is non-discriminatory and applies to all non-EU origins and all carriers equally.

What if I do not send the product identifiers?
Before November 1, 2026 you should still send them to avoid problems, but they are voluntary. From November 1, 2026 they are mandatory, and missing PIDs can stop your shipment from clearing.

What happens in 2028?
The €3 flat duty is temporary. On July 1, 2028 it is replaced by normal, product-specific duty rates once the EU Customs Data Hub is operational.

Sources

• EU Taxation and Customs Union: Guidance and legal text on temporary flat fee on low-value imports (June 8, 2026)
  
• EU Taxation and Customs Union: 150 EUR customs duty exemption threshold to be removed as of 2026
  
• FedEx: Change to EU import rules, Product Identifiers (PIDs) guide
  
• UPS: Adapting to EU De Minimis Changes
  
• DHL: New Customs Rules for Shipments Under €150 From Outside the EU Starting July 1, 2026