End of the EU De Minimis Threshold: What Changes From July 2026

Until now, any shipment with a declared value under €150 entered the European Union without paying import duty - just VAT. From 1 July 2026, that exemption disappears: every low-value commercial shipment will pay a flat duty of €3 per item type, regardless of how cheap it is. If you sell online to EU customers or regularly import goods from outside the bloc, this changes your numbers and your timelines.

What exactly changes

Until 30 June 2026: shipments with a declared value under €150 enter without customs duty, though VAT is still collected via the IOSS system. From 1 July 2026: every commercial shipment pays a flat €3 duty per item type, on top of the applicable VAT, regardless of declared value. The move aims to close the competitive gap between low-value direct shipments and goods that already pay standard duties.

Who is affected

The change mainly affects online stores shipping directly from outside the EU to European consumers, businesses that regularly import low-value parts, samples or components, and any business receiving frequent individual shipments from third countries. The more small shipments you handle, the bigger the cumulative impact of the €3-per-item duty.

What you can do to adapt

• Consolidate shipments: grouping goods into fewer, larger shipments (groupage or full truckload) reduces how often you pay the flat duty per unit, compared with sending many individual parcels.
• Invest in EU-based storage: holding stock in a European warehouse lets you import in bulk once and then distribute locally, without each individual order crossing the customs border separately.
• Review pricing and checkout: if you sell to end consumers, the added cost should be reflected clearly now, to avoid surprises at checkout once July arrives.

How Layner Group can help

We organise both consolidated import transport into the EU (groupage and full truckload) and local distribution once goods are already inside EU territory, including fulfilment and delivery for e-commerce across several EU countries. Consolidating shipments and moving stock closer to the end customer is, right now, the most direct lever to cushion the impact of the new duty.

If your business regularly imports low-value goods into the EU, it's worth reviewing your supply chain before the change takes effect. Request a quote for consolidated import transport or local distribution, and we'll plan the transition together with enough lead time.