EU Union Customs Code (UCC) reforms – changes for goods valued at or below EUR 150

Note that this information from the Department for Business and Trade (DBT) should not be taken as legal or compliance advice. Seek independent advice based on your personal operational requirements.

These changes are domestic policies instituted by the member states are not linked to the EU-UK Trade and Cooperation Agreement. The UK government cannot comment nor intercede on a member state’s internal policies.

Guidance on movements into Northern Ireland will be available in due course.

Changes when moving low-value goods

From 1 July 2026, the EU are removing the exemption from customs duty for parcels valued at EUR 150 or below. A EUR 3 customs duty charge per item will apply on parcels moving from business outside the EU to consumers in the EU. Other goods below EUR150 will be charged duty according to the EU’s normal tariff.

We understand there will be routes available to claim preference under the EU-UK Trade and Cooperation Agreement but only when the selling business is not registered for the EU’s Import One Stop Shop (IOSS) VAT simplification. IOSS is used to report and pay VAT on imports of low value goods to consumers in the EU, Northern Ireland, or both.

The customs duty charge will be followed by an EU wide handling fee on e-commerce goods expected from November 2026. Further information will be provided on this in due course.

These changes are being introduced as part of a wider package of EU changes. Relevant information for businesses on what these changes mean for moving goods into the EU will be provided when available.

Unilateral member state changes

Several EU member states have already introduced fees for importing low-value goods ahead of the EU wide changes.

Romania

Romania adopted a logistics tax that introduced a Lei 25 (around EUR 5) charge for items valued below EUR 150. View the official announcementopens s.iw.ro in a new tab (only available in Romanian).

France

France passed its 2026 Finance Billopens www.legifrance.gouv.fr in a new tab in February 2026 through which it will introduce a EUR 2 customs charge for all parcels not exceeding EUR 150, effective as of 1 March 2026. French Customs have introduced a FAQopens www.douane.gouv.fr in a new tab and a website related to this chargeopens www.douane.gouv.fr in a new tab.

What businesses can do

We strongly advise all traders to consult with your express operator to understand the requirements for sending low value goods to the EU after 1 July 2026.

We will ensure that this website is updated with the EU’s guidance on these changes once this information is available.

European Union Resources

• E-commerce: 150 EUR customs duty exemption threshold to be removed as of 2026 - Taxation and Customs Unionopens taxation-customs.ec.europa.eu in a new tab
• EU Customs Reform - Taxation and Customs Union - European Commissionopens taxation-customs.ec.europa.eu in a new tab