The short answer: from 1 July 2026, qualifying low-value consignments up to €150 entering the EU are subject to a temporary €3 customs duty for each distinct item category identified by tariff subheading. Sellers should model the charge at SKU/classification level, not assume €3 once per parcel.
Three immediate actions
- Map every EU-bound SKU to a confirmed tariff subheading and product identifier.
- Recalculate margin per basket, especially when a parcel mixes several product categories.
- Compare direct-to-consumer parcel shipping with consolidated bulk import and EU fulfilment using the same VAT, duty, brokerage, returns and delivery scope.
The European Commission's guidance states that the temporary measure applies from 1 July 2026 and is intended to run until 1 July 2028. European Commission
What the €3 rule means
The Council's adopted rule describes the charge by distinct category of item according to tariff subheading. Its example treats two silk and wool categories in one parcel as two chargeable categories, even if one category contains more than one physical unit. Council of the European Union
| Parcel contents | Distinct tariff categories | Temporary duty illustration |
|---|---|---|
| Two identical cotton T-shirts | 1 | €3 |
| One cotton T-shirt + one plastic phone case | 2 | €6 |
| Two identical bottles + one different product under the same confirmed subheading | 1 | €3 |
| Mixed goods under three different subheadings | 3 | €9 |
These are classification illustrations, not tariff rulings. Confirm the exact subheading and current official guidance for each product.
What did not change
Do not confuse the customs-duty change with product compliance or import VAT. Low value does not exempt a product from applicable safety, labelling, market-surveillance, environmental or intellectual-property requirements. The parcel still needs accurate customs data, declared value, origin and product description.
Likewise, the temporary duty is distinct from any separately discussed EU handling fee. A commercial cost model should use adopted, effective rules and separately label proposals or carrier charges.
Build a SKU-level duty table
For every product, record:
- internal SKU and public product name;
- material and function;
- confirmed tariff subheading;
- country of origin;
- intrinsic value and selling price;
- product identifier required by the EU timetable;
- VAT/IOSS treatment;
- applicable product-compliance file;
- parcel combinations in which the SKU is commonly sold.
The dangerous shortcut is assigning one generic HS code to an entire catalogue. That can create incorrect duty, safety screening and product-rule outcomes.
Direct parcel or bulk import?
| Decision | Direct low-value parcel | Bulk import + EU fulfilment |
|---|---|---|
| Best fit | Low, uncertain demand; limited SKU mix; low return rate | Stable demand; mixed baskets; faster local delivery; planned returns |
| Customs unit | Each consumer parcel | Consolidated commercial entry |
| Main risk | Duty accumulation, data errors and variable delivery experience | Inventory commitment, warehousing and working capital |
| Data priority | Accurate item-level declaration and IOSS handling | Accurate bulk classification, valuation and importer setup |
Run both models over a representative month. Include ocean or air freight, origin handling, duty, VAT timing, customs service, fulfilment, last-mile delivery, failed delivery, returns and inventory write-down. Do not compare a parcel postage rate with only the main-carriage portion of a bulk solution.
Pre-shipment control for China suppliers
Give the supplier a locked commercial description and SKU-to-subheading map. Ensure the invoice, packing data and electronic declaration use the same product identity. Photograph labels and model numbers during inspection. When multiple suppliers are consolidated, keep each purchase-order line traceable to the final SKU and parcel data.
What to send DDNZ
Send the SKU list, materials, unit values, current classifications, monthly volume, basket combinations, China origin cities, EU destination markets and existing IOSS/fulfilment setup. DDNZ can build a parcel-versus-bulk logistics comparison and a data-gap checklist. Final tax, tariff and product-compliance decisions should be confirmed by the responsible EU importer or adviser.
Keep a classification change log
For each SKU, record who approved the tariff subheading, the evidence used, the approval date and the next review date. Recheck the decision when the supplier changes material, function, packaging, accessories or product description. This small control helps the seller, importer, customs representative and fulfilment partner use the same data and makes later corrections easier to trace.