EUR 3 Customs duty - VAT guidelines

As from 1 July 2026, the customs duty exemption threshold of EUR 150 is abolished. In accordance with Council Regulation (EU) 2026/382 of 11 February 2026, a new temporary EUR 3 fixed customs duty applies per item supplied as a distance sale of imported goods (DSIG) in a consignment not exceeding EUR150.

Specific guidelines regarding the VAT treatment of this EUR 3 customs duty on distance sales of imported goods not exceeding EUR 150 can be found here, as addendum to the e-Commerce explanatory notes.

It also includes guidelines on the VAT treatment of the announced Union handling fee on distance sales of imported goods (applicable from November 2026 at the earliest).