On 1 July 2026, the previous 150-euro duty-free threshold for goods shipped from non-EU countries came to an end (Zoll / German Customs). What was taken for granted for years - small orders under 150 euros entering the EU duty-free - is now history. It is replaced first by a transitional flat charge, and from 2028 by a central EU customs data platform with regular duties. For every online shop that sources goods from non-EU countries or ships directly from third countries to consumers, this fundamentally changes pricing, checkout, IOSS handling, and shipping processes. This article puts the reform in context, cites the reliable figures, and shows how to prepare a shop cleanly and compliantly.
What Changed on 1 July 2026
In November 2025, EU member states reached a political agreement to abolish the customs relief for consignments under 150 euros (European Commission). The formal legal act followed in early 2026: Regulation (EU) 2026/382 removed the threshold and replaced it with a temporary flat charge (Zoll). Since 1 July 2026, every consignment of goods imported from a third country is generally dutiable - regardless of value (Zoll).
The reform is part of the biggest overhaul of EU customs law since the customs union of 1968 (European Commission). The European Parliament had already supported abolishing the threshold in its resolution of 9 July 2025 on product safety and regulatory compliance for non-EU imports (European Parliament). The background is a sharply grown volume of direct-import consignments that pushes customs systems to their limits.
Since 1 July 2026, there is no longer a general 150-euro duty-free threshold (Zoll). Anyone shipping goods directly from third countries to customers in the EU must now account for the new charges, the customs declaration, and VAT handling in every order. Waiting until 2028 is not an option - the flat charge already applies.
Why the EU Abolished the Threshold
The figures explain the pressure to act. In 2024, around 4.6 billion low-value consignments worth under 150 euros were imported into the EU - roughly twice as many as the year before (European Commission). That corresponds to about 12 million parcels per day (European Commission), of which 91 percent came from China (European Commission). A system originally designed for occasional small shipments had become a mass channel.
On top of this comes a structural abuse problem: according to Commission estimates, up to 65 percent of low-value consignments were undervalued or artificially split into several parcels to stay under the 150-euro threshold (European Commission). The resulting annual revenue loss is estimated at around 1 billion euros (European Commission). For EU-based retailers who pay duties on their imported goods, this was a tangible competitive disadvantage.
The reform removes a competitive distortion at the expense of European suppliers and closes a gap through which billions of small parcels entered the single market largely uncontrolled.
Paraphrased from European Commission and DIHK
Beyond customs and VAT, product safety is at stake. The German consumer association vzbv calls the reform a “right approach, but not sufficient protection against unsafe products” and demands consistent enforcement of European standards and greater responsibility for marketplace operators (Verbraucherzentrale Bundesverband). If you already know the safety requirements, you will find the details in the article on the GPSR product safety regulation.
The Transitional Flat Charge of 3 Euros
Until the final structures are in place, a transitional rule applies: dutiable low-value consignments up to 150 euros are subject to a flat charge of 3 euros per item of the customs declaration (Zoll). This flat charge applies where the import is exempt from import VAT via the Import One-Stop Shop or where the goods are imported as a postal item (Zoll). The rule is limited until 30 June 2028 (Zoll).
3 euros per item
The charge is measured per declared goods category, not per consignment - several different items in one parcel can therefore add up (Zoll).
Only third-country imports
Affected are consignments from non-EU countries to consumers. Intra-EU deliveries between member states remain unaffected.
VAT handled separately
The 3-euro charge is a customs duty. Import VAT is handled separately from it - via IOSS or on delivery, depending on the model.
Limited until 2028
The flat charge is explicitly a bridging solution until the EU customs data platform. After that, regular, goods-specific duty rates apply (European Commission).
Economically, the charge usually ends up with the end customer - either as a visible surcharge at checkout or built into the sale price. What matters for conversion is that the charge is shown upfront and does not appear as a surprise demand on delivery. That is precisely a question of shop and pricing logic in the checkout.
IOSS: Handling Import VAT Cleanly
The Import One-Stop Shop (IOSS) remains the central tool for handling import VAT cleanly on consignments up to 150 euros. Anyone using IOSS declares VAT during the sales process and reports it collectively through a single EU registration. The actual import then remains exempt from import VAT, because the tax was already collected at the point of sale (DIHK).
- Registration: a single EU-wide IOSS registration instead of separate filings in each destination country
- Collection at checkout: VAT is shown at checkout and collected together with the purchase price
- Exemption on import: the consignment itself remains exempt from import VAT (DIHK)
- Clear prices: customers see the final price including tax, with no demand on delivery
For the reform, IOSS is more than a simplification. From 1 July 2028, third-country marketplaces are planned to be treated as debtors of import VAT for consignments up to 150 euros, under a deemed-reseller model (European Commission). The corresponding decision was taken by the ECOFIN Council on 13 May 2025 (Council of the European Union). Anyone building a clean IOSS connection today is prepared for this tightening.
IOSS stands or falls with data quality: a valid IOSS number, correct goods values, clean country assignment and - from 2028 at the latest - HS codes and country of origin per item. These details belong structured in the PIM system and automated via integrations into shop, tax, and shipping processes, rather than added manually per order.
What Changes for Pricing and Checkout
The most noticeable effect concerns pricing. As long as the threshold applied, direct imports up to 150 euros could be calculated without duty. That calculation no longer works: every item incurs the flat charge, plus the coming handling fee and, from 2028, regular duties. Anyone still planning with the old margins is calculating against reality.
| Aspect | Before 1 Jul 2026 | Since 1 Jul 2026 |
|---|---|---|
| Consignment under 150 euros | Duty-free | Dutiable |
| Customs declaration | Often simplified | Required |
| Extra cost per item | 0 euros | 3-euro flat charge (until 2028) |
| Import VAT | IOSS or on delivery | IOSS or on delivery |
| Price at checkout | Often unclear, demand possible | Calculable upfront with DDP |
For the checkout this means the charges must appear transparently and upfront. Two delivery models shape practice. Under Delivered Duty Paid (DDP), the retailer bears duty and tax and shows the full final price - ideal for conversion and trust. Under Delivered at Place (DAP), the customer pays the charges on delivery, which leads to surprises, refused parcels, and returns. Surprise demands are a classic conversion killer that a fair, transparent checkout avoids.
A visible 3-euro surcharge at checkout is less damaging than an unexpected demand at the door. Anyone who calculates duty and tax cleanly and shows them openly loses fewer orders on the last mile - and reduces returns from refused delivery.
From November 2026: the Additional Handling Fee
The 3-euro flat charge is not the only new cost block. As a further building block of the customs reform, an additional handling fee is planned from November 2026 at the latest, intended to offset customs authorities' increased administrative effort from the high parcel volume (DIHK). It is explicitly not to be confused with the customs flat charge but comes on top of it (DIHK).
For pricing this means several small additional costs per consignment must be expected, with the exact design and amount still being finalized in part (DIHK). Especially in the low-price segment, where direct import was previously particularly attractive, these amounts can weigh heavily relative to the goods value. A shop whose pricing and shipping logic is flexibly configurable can add such items without every change triggering a development project.
From 2028: Central EU Customs Data Platform and Marketplace Duties
The 3-euro flat charge is a bridge. The real goal of the reform is a central EU customs data platform (EU Customs Data Hub) that bundles data exchange between retailers, platforms, and customs authorities. For e-commerce goods, it is to be operational from 1 July 2028; a phased rollout brings all movements of goods into its scope by 1 March 2034 (European Commission).
When the platform launches in 2028, the flat charge ends: instead of 3 euros per item, regular, goods-specific duties by HS code and country of origin will then be levied - on all goods, regardless of value (European Commission). This significantly raises the requirements for product data, because every item must be classified correctly.
EU customs data platform
Operational for e-commerce from 1 July 2028, rollout for all goods movements by 1 March 2034 (European Commission).
EU customs authority (EUCA)
A new decentralised EU agency coordinates and supports the national customs administrations (European Commission).
Trust-and-check traders
Particularly transparent businesses receive streamlined clearance - in some cases without active customs intervention (European Commission).
Marketplace as importer
From 1 July 2028, third-country marketplaces become debtors of import VAT for consignments up to 150 euros (European Commission).
Thinking these requirements together with other EU frameworks saves duplicated work. The packaging regulation PPWR and the NIS2 cybersecurity rules hit the same shops - compliance can be organised as a shared data process rather than as isolated measures.
Third-Country Direct Shipping versus an EU-Compliant Shop
The reform shifts the economics of many models. Anyone shipping goods without an EU warehouse directly from a third country to consumers has, since 1 July 2026, borne a flat charge, declaration effort and - soon - a handling fee per consignment. That is not only more expensive but also legally more demanding: customs declaration, correct goods values, IOSS and, from 2028, full classification must be right for every order.
| Model | Duty obligation | Price/legal certainty |
|---|---|---|
| Direct shipping from third country to consumer | Per consignment, ongoing | Low |
| Import into EU warehouse, then ship | Once on import | High |
| EU supplier with already-cleared goods | Already handled | High |
With direct shipping from third countries, the effort repeats with every single order - and any error in goods value, IOSS number, or classification is an error in live operations. A model with EU-side warehousing or duty-paid purchasing moves the customs process to a single, controllable point and makes prices predictable for the customer.
For many retailers, the economically more robust answer is therefore an EU-compliant shop with a clear procurement and fulfillment structure instead of risky third-country direct shipping. The transition can be planned: clear imported goods centrally, stock them in an EU warehouse, and ship from there with a clean shipping integration. This keeps customs clearance a one-off, calculable process.
Checklist: Preparing Your Shop for the Customs Reform
- Review procurement: identify the direct-import share and evaluate alternatives with an EU warehouse or duty-paid purchasing
- Update pricing: price in the 3-euro flat charge, the coming handling fee and, from 2028, regular duties
- Set up IOSS: EU registration, show VAT at checkout, report import VAT cleanly
- Switch checkout to DDP: show charges upfront instead of a demand on delivery
- Enrich product data: store HS codes and country of origin per item, structured in the PIM
- Connect shipping processes: hand customs and tax data automatically to carriers and fulfillment
- Clarify the marketplace role: deemed reseller and tax debtor for third-country platforms from 2028
- Bundle compliance: plan the customs reform together with GPSR, PPWR and NIS2 as a shared data process
How We Implement Customs, IOSS, and Shipping Logic in the Shop
Technically the reform is manageable when customs, tax, and shipping are treated as a connected data process rather than as isolated sites. In a Shopware shop, we anchor the charge logic in the pricing and checkout process, connect the IOSS handling, and ensure that HS code, country of origin, and goods value flow through in a structured way all the way into the shipping data.
Customs and pricing logic at checkout
Flat charge, tax and delivery model (DDP/DAP) cleanly mapped in the checkout - shown upfront rather than as a demand.
IOSS and tax connection
Import VAT collected and reported via IOSS, compatible with your invoicing and tax handling.
Shipping and fulfillment integrations
Customs and tax data handed automatically to carriers and warehouses - via the shipping integration.
Product data and classification
HS code and country of origin per item in the PIM, populated across the catalogue via AI-assisted data maintenance.
How your cross-border shop could look:
Editorialer Modeshop
B2B-Ersatzteilportal
Hofladen mit Abo-Kiste
The typical process: first we analyse procurement, consignment structure, and checkout for the new charges. Then we set up pricing logic, IOSS, and shipping data so that customs and tax run automatically and transparently. If a relaunch or migration is planned anyway, the customs-proof structure can be included directly - as with a Shopware plugin migration to 6.7 with Symfony and Vite. Perceived speed also pays into conversion, for example via seamless page transitions using the View Transitions API. In an e-commerce consultation, we sequence the steps for your assortment.
Customs reform, IOSS, and classification are at their core a data-quality topic. Anyone who structures HS codes, country of origin, and goods values cleanly not only meets the requirements but also gains a reliable basis for price calculation, shipping, and international expansion.
This article draws on information from the German customs administration (zoll.de) and the Federal Ministry of Finance on the abolition of the 150-euro duty-free threshold, Regulation (EU) 2026/382, the communications and guidance of the European Commission (Directorate-General for Taxation and Customs Union) and the Council of the European Union on the EU customs reform, assessments by the DIHK and the chambers of commerce, the European Parliament resolution of 9 July 2025, positions of the German consumer association vzbv, and market figures from the bevh. The figures and dates mentioned may change over time. This article does not replace legal or tax advice. Status: July 2026.
The general customs relief for goods consignments under 150 euros from third countries ended on 1 July 2026 (Zoll). The legal basis is Regulation (EU) 2026/382. Since then, every third-country consignment is generally dutiable, regardless of value.
For dutiable low-value consignments up to 150 euros, a transitional flat charge of 3 euros per item of the customs declaration applies (Zoll). It runs until 30 June 2028; after that, regular goods-specific duties by HS code and country of origin follow (European Commission).
As a further building block of the reform, an additional handling fee is planned from November 2026 at the latest, intended to offset customs authorities' increased administrative effort (DIHK). It comes on top of the 3-euro flat charge; the design is still being finalized in part.
Experience shows IOSS is the most stable way to handle import VAT cleanly on consignments up to 150 euros and to avoid demands on delivery (DIHK). From 1 July 2028, third-country marketplaces also become debtors of import VAT for such consignments (European Commission). An early, clean IOSS connection is therefore typically advisable.
Not fundamentally, but considerably more involved: since 1 July 2026, a flat charge, declaration effort, and soon a handling fee arise per consignment (Zoll, DIHK). In many cases a model with EU-side warehousing or duty-paid purchasing is economically more robust and legally simpler - this can be calculated case by case (project experience).
From 1 July 2028, the central EU customs data platform (Customs Data Hub) is to be operational for e-commerce; the rollout for all goods movements is planned by 1 March 2034 (European Commission). At launch, the 3-euro flat charge ends and regular duties per good apply - raising the requirements for product data and classification.
Make Pricing and Checkout Customs-Proof Now
The 150-euro duty-free threshold has been history since 1 July 2026, the transitional flat charge applies, the handling fee follows, and from 2028 regular duties arrive along with a central data platform. Given a market in which platforms of Chinese origin alone grew by 27.2 percent to 3.7 billion euros in 2025 and now account for almost one in fifteen online orders (bevh), the reform is not a niche topic but changes the competitive conditions across the entire e-commerce sector, with a B2C goods volume of 83.1 billion euros in Germany (bevh). Anyone who sets up pricing, IOSS, checkout, and shipping logic cleanly now will durably reduce costs and legal risks - and make the shop ready for the rules that apply from 2028.