If you run an online store that buys or sells goods outside the European Union, 1 July 2026 marks a turning point in how you operate. EU Regulation 2026/382, published in the Official Journal of the EU on 18 February 2026, removes the customs exemption that has for years allowed shipments worth less than €150 to enter Europe without paying import duties.
The change directly affects how you calculate prices, how you communicate costs to your customers and, crucially, how your legal terms are written. This article covers everything you need to know and everything you need to do to make sure your ecommerce is ready.
Until now, any parcel arriving from a non-EU country such as China, the United Kingdom, the United States or Turkey with an intrinsic value below €150 was automatically exempt from import duties. This exemption was known as the threshold-based customs relief and was established under Regulation (EC) No 1186/2009.
In practice, this rule became the main competitive advantage for platforms like Temu, Shein and AliExpress, which used it extensively to offer artificially low prices to European consumers. According to European Commission data, more than 4.6 billion parcels entered the EU in 2024 under this exemption, around 12 million per day, of which 91% came from China.
The result was a severe market distortion, significant revenue losses for EU member states and unfair competition for European businesses that pay their taxes in full.
EU Regulation 2026/382 puts an end to this situation. From 1 July 2026, the €150 threshold disappears and all shipments from third countries, regardless of their value, become subject to import duties.
From that date there is no longer any import duty exemption based on a shipment being worth less than €150. Every parcel arriving from outside the EU is subject to customs duties, without exception.
Because the EU's digital customs infrastructure is not yet fully operational, the Regulation establishes a transitional measure running from 1 July 2026 to 1 July 2028: a fixed customs duty of €3 per item in two specific cases:
Outside these two cases, the common customs tariff applies according to the product's tariff classification.
| Shipment type | Regime applicable from 1/07/2026 |
|---|---|
| IOSS shipments (VAT exempt) | Fixed duty of €3 per item |
| Postal consignments | Fixed duty of €3 per item |
| Other operators (non-IOSS) | Common customs tariff (by tariff heading) |
An €80 order with 4 items shipped from China changes as follows:
| Item | Before 1/07/2026 | From 1/07/2026 |
|---|---|---|
| Product | €80 | €80 |
| Customs duty | €0 (exempt) | €12 (4 items x €3) |
| Import VAT (21%) | ~€16.80 | ~€19.32 (higher tax base) |
| Approximate total | ~€96.80 | ~€111.32 |
The increase can exceed €14 per order. For very low-ticket orders in the €20 to €40 range, the percentage impact can approach 50% of the product price.
No. If you sell from Spain to France, Germany, Italy or any other member state, nothing changes. The new rules apply exclusively to imports from third countries into the EU. The single market continues to operate free of customs duties between member states.
If you sell products manufactured or stored in Europe, this change works in your favour. For years, non-EU sellers have been able to offer artificially lower prices thanks to the duty exemption. From July 2026, that price gap shrinks or disappears entirely across many product categories.
This is the right moment to communicate your value proposition more clearly: fast delivery, customer support in the local language, legal guarantees, sustainability. European consumers are placing increasing value on these attributes, and a share of those who used to shop on Temu or Shein will reconsider their habits when they encounter higher final prices and customs delays.
1. Recalculate your margins. The cost per imported item is going up. Analyse the impact across each product line and adjust prices where needed before the change takes effect.
2. Verify the TARIC codes for your products. Check the official EU TARIC database to find out which common customs tariff rate applies to each category if you are not registered for IOSS.
3. Review your IOSS position. If you already use the IOSS regime to manage import VAT, speak with your tax adviser or freight forwarder to integrate the new fixed €3 duty flow and avoid delivery blockages.
4. Consider consolidating shipments. In many cases, importing in bulk with a single customs declaration is more efficient than managing thousands of individual small parcels, each with its own duty calculation.
5. Update your terms of purchase and shipping policy. This point is critical and often overlooked. If your current legal texts reference lead times, import costs or delivery conditions that will no longer be valid from July onwards, you are legally required to update them. A customer who buys based on incorrect expectations can generate disputes, returns and legal exposure.
6. Prepare your customer service team. Your customers will start receiving parcels from other platforms with unexpected charges. Some of them will contact you confused. Train your team to understand the difference between EU customs duties, import VAT and carrier administrative fees.
7. Update your post purchase communications. If you manage shipments that pass through customs, add clear messages to tracking emails explaining what can happen during the customs clearance process. An informed customer opens far fewer support tickets.
8. Review the FAQs on your website and your shipping policy. Add a section explaining what customs duties are and how they may affect orders coming from outside the EU. Upfront transparency reduces disputes after the fact.
Beyond operations and margins, EU Regulation 2026/382 has direct legal implications for any online store that works with suppliers or customers outside the EU.
Your general terms and conditions and your shipping policy must reflect the new reality. If any of your current legal texts include references to lead times, costs or delivery conditions that will change from July 2026, you must update them before that date. Failing to do so means providing your customers with incorrect information, which can lead to:
The principle is straightforward: consumers have the right to know the full cost of their purchase before confirming it. If those costs include customs duties or import fees, you must communicate this clearly and accessibly.
Will all shipments worth less than €150 be subject to customs duties from 1 July 2026?
Yes. The automatic exemption disappears. All parcels arriving from outside the EU, regardless of their value, are subject to customs duties. The exact calculation method depends on the operator's regime: IOSS, postal consignment or common tariff.
Does the €3 per item duty apply to all shipments?
No. Between 2026 and 2028 it applies only in specific cases, mainly IOSS shipments with VAT exemption and postal consignments. Outside those cases, the common customs tariff applies based on the product's tariff classification.
If a parcel contains several different products, is the €3 charged per item?
Yes, the duty is calculated per item and in practice may be applied per tariff category within the same shipment. If a parcel contains products from different tariff subheadings, the duty may be calculated separately for each category.
Does this affect my sales within Spain or within the EU?
No. Intra-EU sales and shipments are not affected. The new rules apply exclusively to imports from third countries.
Do I need to update my website?
Yes, if your legal texts, shipping policy or product pages contain information that will no longer reflect reality from July 2026 onwards. Transparency towards the consumer is a legal obligation, not a choice.
EU Regulation 2026/382 is not a minor adjustment. For ecommerce businesses that import from outside the EU, it means a direct impact on costs, margins and logistics operations. For all online stores in general, it means a legal obligation to update the information you provide to your customers.
The good news is that there is still time to get ready. Stores that act now by reviewing prices, legal terms, communications and logistics strategy will reach July fully prepared. Those that wait will face unexpected costs, dissatisfied customers and, in some cases, legal texts that no longer comply with current regulations.
Are your terms and conditions, privacy policy and legal notices up to date and compliant with European law? At Lawwwing we help ecommerce businesses keep their legal documentation current automatically.
