{"id":991403,"date":"2026-06-15T11:48:36","date_gmt":"2026-06-15T11:48:36","guid":{"rendered":"https:\/\/www.taxdesk.com\/?p=991403"},"modified":"2026-06-15T11:52:02","modified_gmt":"2026-06-15T11:52:02","slug":"what-ioss-sellers-need-to-know","status":"publish","type":"post","link":"https:\/\/www.taxdesk.com\/it\/what-ioss-sellers-need-to-know\/","title":{"rendered":"\u20ac3 Customs duty on low-value imports: What IOSS sellers need to know"},"content":{"rendered":"
EU Customs Reform \u00b7 Effective 1 July 2026<\/i>\u00a0<\/strong><\/p>\n

The EU’s long-standing customs duty exemption for low-value parcels ends on 1 July 2026. In its place: a flat \u20ac3 duty per item type on every shipment valued at \u20ac150 or less. If you sell direct-to-consumer into the EU from outside it,\u00a0then\u00a0this affects your pricing,\u00a0logistics\u00a0and cashflow.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

What is\u00a0actually happening?<\/span><\/b>\u00a0<\/span><\/p>\n

The \u20ac150 de minimis customs duty threshold\u00a0(which has allowed low-value consignments to enter the EU free of duty)\u00a0is being removed on an interim basis. From 1 July 2026, a fixed customs duty of \u20ac3 applies per item type (per HS code line in the customs declaration) to low-value imports.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Critically, this charge applies even where goods would ordinarily attract zero duty,\u00a0including goods covered by a free trade agreement such as the UK\u2013EU Trade and Cooperation Agreement. The duty is not waived by the IOSS mechanism. IOSS continues to govern VAT collection and filing but the \u20ac3 levy sits alongside it at the customs border.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

A parcel\u00a0containing\u00a0two products with different HS codes will\u00a0now\u00a0attract the \u20ac3 duty twice\u00a0as it is\u00a0per distinct item type.\u00a0Sellers\u00a0shipping bundles or mixed-category orders should model this carefully.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

What changes in practice?<\/span><\/b>\u00a0<\/span><\/p>\n

Pricing:<\/span><\/i>\u00a0Add at least \u20ac3 per item type to your landed cost calculations. For orders\u00a0containing\u00a0multiple distinct product categories, multiply accordingly.<\/span>\u00a0<\/span><\/p>\n

Logistics<\/span><\/i>:\u00a0Talk to your carrier or fulfilment partner now. Understand how the duty will be collected at import and the cashflow implications for your operation.<\/span>\u00a0<\/span><\/p>\n

HS classification<\/span><\/i>:\u00a0Accurate product classification has always been\u00a0required\u00a0for IOSS shipments. From 1 July, errors carry a direct financial consequence per parcel.<\/span>\u00a0<\/span><\/p>\n

VAT base:<\/span><\/i>\u00a0The \u20ac3 duty forms part of the taxable base for VAT, as is the case with any customs duty. VAT calculations at checkout should reflect this.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

IOSS itself is unchanged. The simplified monthly VAT return for distance sales of goods with an intrinsic value of \u20ac150 or less\u00a0remains\u00a0in place. Sellers and electronic interfaces acting as\u00a0deemed\u00a0suppliers can continue to collect VAT at checkout and file a single return per month. The \u20ac3 duty is an addition, not a replacement.<\/span>\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Timeline<\/span><\/b>\u00a0<\/span><\/p>\n